Quellensteuer · tax at source
Tax at source must not be confused with withholding tax: the first applies to the earned income of certain employees, the second to income from capital. No official English version of the Act exists, so tax at source is a working rendering; the binding terms are Quellensteuer, impôt à la source and imposta alla fonte.
Request a demoThe term in four languages
- German
- Quellensteuer
- French
- impôt à la source
- Italian
- imposta alla fonte
- English
- tax at source
Definition
Foreign employees who do not hold a settlement permit but are domiciled or resident in Switzerland for tax purposes are subject to a tax deducted at source from their income from employment. The employer deducts the tax from the salary and pays it to the tax authority. Certain persons domiciled abroad, such as cross-border commuters and members of boards of directors, are also subject to it.
Swiss federal acts are published in German, French and Italian, and all three versions are equally authoritative. The English term shown here comes from the Federal Administration's English translation, published on Fedlex for information only. Where there is no translation, it follows common usage.
Full glossaryThe term in an official text
powered by Neur.onArbeitnehmer ohne Niederlassungsbewilligung, die in der Schweiz jedoch steuerrechtlichen Wohnsitz oder Aufenthalt haben, unterliegen für ihr Einkommen aus unselbstständiger Erwerbstätigkeit einer Quellensteuer.
Les travailleurs sans permis d’établissement qui sont domiciliés ou en séjour en Suisse au regard du droit fiscal sont soumis à un impôt à la source sur le revenu de leur activité lucrative dépendante.
Source: Fedlex (German text), Federal Act on Direct Federal Taxation. In Corrext, this segment and the ones around it appear in Fast lookup CHnell, each with its reference.
Related terms
The federal tax withheld at source on income from capital.
Mehrwertsteuer · value added taxThe general consumption tax, with input tax deduction.
Steuerhinterziehung · tax evasionThe offence of a taxpayer who, wilfully or negligently, causes an assessment to be omitted or incomplete.