The withholding tax is not taken from the taxpayer, but rather directly from the employer. The tax is deducted from the wage payable by the employer and transferred directly to the tax office. As an employer, you are obligated to report individuals subject to withholding tax to the tax authorities and to settle this tax with them.
If the simplified payment procedure is selected, the employed individual is only subject to the withholding tax applicable for this procedure and is not subject to further taxation of this income.
Foreign employees domiciled or residing in Switzerland must be registered for withholding tax if:
If point 3 or 4 does not apply to the employee, tax is deducted using the ordinary assessment procedure.