{"id":1757,"date":"2021-10-20T10:37:57","date_gmt":"2021-10-20T09:37:57","guid":{"rendered":"https:\/\/ajooda.ch\/en\/?p=1757"},"modified":"2022-10-03T15:38:19","modified_gmt":"2022-10-03T14:38:19","slug":"changes-in-withholding-tax-2021","status":"publish","type":"post","link":"https:\/\/ajooda.ch\/en\/changes-in-withholding-tax-2021\/","title":{"rendered":"Changes in withholding tax 2021"},"content":{"rendered":"\n
In addition\nto major legislative changes in the Swiss tax area, such as “STAF”,\nthe provisions on withholding tax on employee income have also been revised.<\/p>\n\n\n\n
From 1\nJanuary 2021, “quasi-residency” will be introduced throughout\nSwitzerland.<\/p>\n\n\n\n
In addition, persons liable to withholding tax in Switzerland will now also have the immediate option of submitting a tax return<\/a>.<\/p>\n\n\n\n In order to\nmeet the demand for equal tax treatment of Swiss and foreign nationals, the\nmodel of quasi-residency was created, which applies to persons living abroad\nbut working in Switzerland.<\/p>\n\n\n\n This is\npossible if at least 90% of the gross income is realised in Switzerland. Of\ncourse, the income of the spouse also counts towards this 90%.<\/p>\n\n\n\n The spouse\ncan submit an application for subsequent ordinary assessment to the cantonal\ntax administration until 31 March of the following year.<\/p>\n\n\n\n Until now, only persons liable to withholding tax with a gross income of more than CHF 120,000 had to complete a retrospective ordinary assessment.<\/p>\n\n\n\nQuasi-residency<\/h2>\n\n\n\n
Subsequent ordinary\nassessment if resident in Switzerland<\/h2>\n\n\n\n