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Tax at source Taxes 28.03.2025

Mutual Agreement Switzerland Italy 19.3.2025
The Federal Tax Administration (FTA) has published the mutual agreement in the area of administrative cooperation for the exchange of data between the groups concerned in accordance with the cross-border commuter agreement of 23 December 2020. In addition to many details concerning the tax authorities (e.g. the format of the exchange), it contains provisions that […]
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Taxes 31.01.2025

Certificate for employees resident in France and employed for less than a year in accordance with Art. 5a of the QStV (Withholding Tax Ordinance) published
The Federal Tax Administration (FTA) published the employer certificate yesterday. This must be issued upon request from 1 January 2025 when employees residing in France leave the company. The companies and institutions concerned (taxable persons liable for tax) are therefore equipped to issue such a certificate if required and requested by their employees when they […]
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Salary certificate 20.12.2024

Instructions for completing the salary certificate and pension statement 2025 published
On 18.12.2024, the FTA (Federal tax administration) published the guidelines for the 2025 salary certificate. As in previous years, the changes are indicated by a bar. The modifications are also pointed out as part of the communication. (free translation into English) The following significant changes have been made to the instructions for completing the salary […]
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Tax at source Taxes 17.10.2024

Information regarding the "Certificate in the event of termination of employment during the year for employees resident in France" published
At the meeting held on 16.10.2024, the Federal Council decided to bring the “Federal Act on the Taxation of Teleworking” into force on 1 January 2025. In this context, the document amending the Withholding Tax Ordinance (QStV) with effect from 1 January 2025 has also been published. In a previous blog, I mentioned the employer […]
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labor law Taxes 20.06.2024

Information and documentation obligations for employers regarding data exchange with France and Italy
I normally don’t write about legislative consultations. In this case, however, it is a piece of the puzzle that needs to be added to the overall need for action. The consultation concerns the Federal Act on the International Automatic Exchange of Information on Salary Data (AIALG), which is to be completed by 27 September 2024 […]
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Salary certificate Taxes 12.05.2024

Publication of amended sample expense regulations by the SSK with validity from 1 May 2024 - Explanations and possible effects for companies
The SSK (Swiss Tax Conference) published updated sample expense regulations on 6 May 2024 (available in German, French or Italian) https://www.ssk-csi.ch/de/themen/spesen . At first glance, there are no changes to the basic and supplementary regulations for employees with managerial functions. But then you notice the following: Firstly, a guideline is published on the conditions under […]
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Tax at source Taxes 20.03.2024

Automatic data exchange with Italy and France for employers in Switzerland - adjustment of Swissdec ELM 5.0 standard and publication of ELM 5.3
Annual report to Italy The FTA announced on 14 March that the Swissdec ELM 5.0 standard had to be adapted. Swissdec had to make changes to the definition for data exchange with Italy at the request of the relevant tax authorities. These provisions apply to employers in the cantons of Graubünden, Ticino and Valais. The […]
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Salary certificate Tax at source Taxes 25.12.2023

Tax update for 2024 - cross-border commuter agreement with Italy and more
Progress on Switzerland’s cross-border commuter agreement with Italy – an update Three mutual agreements have been published since my last blog https://www.zulaufgmbh.ch/en/outline-of-the-future-and-retroactive-agreement-on-teleworking-for-cross-border-commuters-in-the-area-of-taxes-between-switzerland-and-italy/ and the three cantons concerned – Graubünden, Ticino and Valais – have published various explanatory notes. Two of the mutual agreements include the teleworking solution with retroactive effect from 1 February 2023 and 1 […]
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Tax at source Taxes 13.11.2023

Outline of the future and retroactive agreement on teleworking for cross-border commuters in the area of taxes between Switzerland and Italy
Final sprint before the new year or more uncertainty regarding the application of the new cross-border commuter agreement for companies in the cantons of Graubünden, Ticino and Valais?   On 10 November 2023, the FDF (Federal Department of Finance) announced that there will be a permanent tax regulation for teleworking. The published declaration of intent […]
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Tax at source 21.10.2023

Withholding tax rates 2024 - Adjustments in the payroll programme
The Federal Tax Administration has written a circular no. 206 for the withholding tax rates 2024 and published it on 16.10.2023 (in German, French or Italian). https://www.estv.admin.ch/dam/estv/de/dokumente/dbst/rundschreiben/2023/2-206-d-2023.pdf.download.pdf/2-206-d-2023.pdf So what is the background? The Federal Tax Administration (FTA) prepares and publishes its calculations in accordance with the federal taxes. Then the cantons have time to calculate […]
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Tax at source Taxes 20.09.2023

Switzerland's cross-border commuter agreements with neighbouring countries and work-related non-return days - what companies need to know
In the various seminars during the last few months, I have heard repeatedly that companies do not proactively control the non-return days of their cross-border workers due to work-related reasons. Do those responsible know what financial risks they are taking? The explanations at hand refer to private and not to public-law companies. Special groups such […]
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Kategorie 1 Tax at source Taxes 20.07.2023

The new cross-border commuter agreement between Switzerland and Italy has entered into force on 17.7.2023
With the communication from the Federal Department of Finance dated 19.7.2023, a very lengthy process has been concluded. The new provisions will primarily take effect for employers from 1.1.2024. Scope:  (inofficial translation) Art. 2 General definitions of the Agreement between the Swiss Confederation and the Italian Republic on the taxation of cross-border commuters For the […]
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Tax at source 09.07.2023

Clarifications in connection with the telework agreement between Switzerland and France in the area of taxes
On 6.7.2023, the complex provisions regarding travel days have been published. There are two agreements of understanding, each with a fact sheet with examples. The telework agreements between Switzerland and France have been applicable since 1.1.2023. In the agreement published before Christmas, telework was defined and limited to 40% in France, the country of residence. […]
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Tax at source 28.06.2023

Telework agreement Switzerland - France - not a lot of news
The Federal Department of Finance FDF published details of the supplementary agreement to the double tax treaty between Switzerland and France on 27.6.2023. This is the continuation of the agreements reached before Christmas 2022 and includes further adjustments that do not affect telework. An additional agreement to the double tax treaty between Switzerland and France […]
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Tax at source Taxes 03.03.2023

Withholding taxes in the international context, especially telework
The correct calculation of withholding taxes should not be underestimated, as it does not always work “automatically”, because the settings and stored data in the payroll programme must be correctly recorded. This in turn requires that the facts are clear. In order to obtain a clear state of affairs, information is necessary. Practice shows that […]
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Salary certificate Tax at source Taxes 20.01.2023

Do home office days have to be documented on the Swiss salary certificate?
People keep asking me whether home office days have to be reported on the salary certificate. The answer is no, but … Where are these days to be listed if an employer wishes to do so? In item 15, remarks The guidelines for completing the salary certificate set out the provisions that apply throughout Switzerland. […]
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Salary certificate Taxes 30.12.2022

Income replacement benefits and home office expenses on the 2022 salary certificate - paying particular attention to the following points while preparing the 2022 salary certificates
There are various criteria to be considered for the correct preparation of the salary certificate in general. From my own experience, a salary certificate at the push of a button without prior checks and necessary amendments is not always correct. Presenting the replacement benefits on the salary certificate: Do you also wonder whether daily allowances/replacement […]
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Salary certificate Tax at source Taxes 24.12.2022

Publication of important information by the tax authorities: Telework, Guidance on the 2023 salary statement, Circular on withholding taxes
The day before yesterday and yesterday, various information was published by the tax authorities which is of importance for the companies concerned.   Changes to the agreements between Switzerland and France as of 1.1.2023 The official announcement was the following (free translation into English): “Switzerland and France have agreed on a solution for the taxation […]
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Tax at source 29.10.2022

Information for employers in Switzerland with cross-border workers from Italy and France - extension of the agreements until at least 31.12.2022
The agreement between Switzerland and Italy regarding the treatment in withholding taxes for telework will (most likely) remain in force until further notice. The FTA had published in July 2022 that the COVID agreement would also be extended for non-Covid cases until at least October 2022. This means that the fiction of the place of […]
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Tax at source Taxes 02.10.2022

Withholding taxes: updated FAQ 2022 Circular letter no. 45 FTA as of 26.9.2022
The SSK Working Group on Withholding Taxes published updated the FAQ 2022 in relation to the circular letter no. 45 of the FTA on 26.9.2022. In addition to a different numbering of the questions, a new question with answer no. 15.1 was added. This relates to a clarification of the rate-determining salary for payments after […]
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Tax at source Taxes 23.07.2022

On 22.7.2022, the FTA published a joint declaration by Switzerland and Italy regarding the extension of the Covid agreement in the area of taxation
Background: Companies did not have to make any changes to the taxation in payroll accounting for pandemic-related home office work of their cross-border workers from Italy. I refer to various published blogs. In spring 2022, Switzerland mostly stopped the restrictions due to the pandemic and the companies also largely lifted the restrictions at the normal […]
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Tax at source Taxes 20.07.2022

Have the uncertainties regarding the regulations for French cross-border commuters been eliminated? The FTA published another "accord amicable" between France and Switzerland on 20.7.2022 with retroactive effect from 1.7.2022
Background: The companies did not have to make any changes to the taxation in payroll accounting for covid-related home office work of their cross-border workers from France. I refer to various published blogs. In spring 2022, Switzerland lifted the restrictions based on the pandemic and the companies mostly lifted the restrictions on the normal workplace […]
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Tax at source Taxes 07.07.2022

Withholding tax calculations: Publication of important clarifications by Swissdec
The Swissdec organisation has published an updated “Addendum to Guidelines Wage Standard-CH (ELM) Version 5.0” (available in German, French or Italian) on its website as of 30.6.2022. The calculation examples for the monthly and annual model (Anhang 1 Beispiele QST-Berechnung 20200220_20201202) have also been supplemented. In addition to answers to more technical questions regarding the […]
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Kategorie 1 Tax at source Taxes 28.06.2022

COVID agreements - Information from the Federal Tax Administration
These explanations must be read in the context of the new publications from SIF, in particular the clarification regarding France of 20.7.2022. I hereby refer to the additional blog. The Federal Tax Administration published the current status of the pandemic-related mutual agreement on 27.6.2022. Switzerland had concluded special provisions with Germany, France, Italy and Liechtenstein […]
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Tax at source Taxes 16.04.2022

Germany - the COVID consultation agreement of 11.6.2020 incl. supplements only in force until 30.6.2022
SIF (Swiss Institute of International Finance) published on 12 April 2022 that the COVID agreement in the area of taxation between Germany and Switzerland will be terminated as of 30.6.2022 (available in German, French and Italian): https://www.estv.admin.ch/dam/estv/de/dokumente/international/laender/deutschland/de-dba-kv-20220411.pdf.download.pdf/de-dba-kv-20220411.pdf The taxation fiction with the right of choice for the taxpayer was an important approach during the pandemic […]
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Tax at source Taxes 28.03.2022

France - Extension of the COVID agreement in the field of taxation until 30.6.2022
The withholding tax office of the Canton of Geneva published on 25.3.2022 the extension of the COVID agreement between Switzerland and France in the area of taxes for cross-border commuters until 30.6.2022 (French only): https://www.ge.ch/actualite/imposition-du-teletravail-frontaliers-prolongation-accord-covid-au-30-juin-2022-25-03-2022. The agreement of 13.5.2020 had been extended several times and will now remain in force until 30.6.2022. This harmonises the […]
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Salary certificate 28.12.2021

Adapted questions and answers (FAQ) on the salary certificate
Expanded FAQs on the salary certificate On 28.12.2021, the tax authorities (SSK working group on salary statements = AGLA) published the adapted questions and answers regarding the salary certificate. A considerable amount has remained the same, which was to be expected. A few questions and answers are new, others have been added. The additions mainly […]
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Salary certificate 14.12.2021

Home office expenses and other updates: New Sample of Expense Regulations of the SSK and Guideline Salary Certificate 2022 published
The Swiss Tax Conference (SSK) published the new model expenses regulations on 13 Dec 2021. A working group had the task of creating an updated baseline. Expense regulations that are approved by the tax authorities in the company’s canton of domicile should be accepted by all other cantons. A prerequisite, however, is that the competent […]
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Tax at source 24.11.2021

Questions and answers on withholding taxes for employers
In cooperation with the SSK working group on withholding taxes, the federal tax administration (FTA) published questions and answers (FAQs) on circular no. 45 on 23 November 2021. These contain frequently asked questions from the practice. The new regulations have been in force since 1.1.2021 and companies, insurers and compensation offices (SSL) have had to […]
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Tax at source 10.09.2021

Tax at source news
The new regulations came into force on 1.1.2021. However, not everything is clear yet. Even though the circular letter no. 45 of the FTA contains many pages, not all details can be covered. I will take up some of the topics and explain them here. E.G. Relevant canton for withholding taxes Calculations (payments after leaving, […]
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