What principles must be observed in the taxation at source procedure?

Obligation to disclose: The persons liable to tax at source must disclose any information necessary to enable the correct tax at source calculation to the employer and the tax authorities. They have to tolerate the tax at source deduction on the salary payment, respectively the wage-loss replacement benefit. In particular, they have to assist the employer completing the registration or modification form.

Obligation to report: Occurrences must be reported to the employer immediately so they can submit the required modifications to the cantonal tax office. The following occurrences must be reported in particular:

  • Granting of the C permit
  • Granting of the C permit to the spouse
  • Change of civil status (marriage, judicial or actual separation or divorce)
  • Births of children
  • Taking on an additional employment
  • The spouse taking on an additional employment
  • Payment of wage-loss replacement benefits (unemployment benefits, pensions, alimonies, etc.) to the spouse
  • Change of residential address in Switzerland and abroad
  • Change of denomination