Who is liable to tax at source?

Persons are liable to tax at source if they:

• are resident in the canton of Zurich and neither hold a C permit nor are married to a Swiss national or a person holding a C permit or
• are resident abroad and work for an employer with domicile in the canton of Zurich as cross-border commuters or with second residency in Switzerland (regardless of their citizenship)
• are resident abroad and work as an employee in international traffic for a company
  with domicile in the canton of Zurich (regardless of their citizenship).