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Brigitte Zulauf

Abramo Lo Parco

Withholding taxes - What to focus on in the new law?

Workshop by Birgitte Zulauf and Abramo Lo Parco on the occasion of the ISIS) seminar on 13/14 September 2021 entitled "Employee compensation in tax and social security law".

The complete seminar folder can be ordered for CHF
The corresponding case solutions can be purchased for CHF
(introductory price)
can be purchased in the shop.
The workshops are also available individually in the "Documents" section.
The case solutions and other documents can be obtained free of charge in the shop.

Case 1: Taxation of cross-border commuters from Germany

1. facts of the case

In the 2018 tax year, a German cross-border commuter was taxed at source as a non-genuine cross-border commuter according to the ordinary rates with the exclusion of foreign working days (Gre-3 at hand with foreign working days). In 2019, the liable person fulfils the status of a genuine cross-border commuter. In April 2019, the obligated person receives a bonus. How should this bonus be taxed?


How should this bonus be taxed?

Case 2: Taxation of cross-border commuters from Germany

1. facts of the case

A German cross-border commuter terminates his employment in Switzerland at the end of February 2017. In January and February 2017, he was taxed at source as a genuine cross-border worker at the rate of 4.5%. In May 2017, the taxpayer receives a bonus and also realises a non-cash benefit from employee shareholdings.


How are these subsequent benefits to be taxed?

Case 3: Tax segregation for wage income

1. facts of the case

Employee X, resident in Germany, performs the following work in February 2021 and receives a gross salary of CHF 8,500:

  • 5 days holiday in Spain
  • 1 day sick in Germany
  • 3 working days in France
  • 1 working day in Germany
  • 10 working days in Switzerland


What is the taxable and rate-determining wage income?

Case 4: Determination of the rate for the 13th month's salary

1. facts of the case

Employee W, who is liable for withholding tax, has his last working day on 15 May 2021.

He receives the following payments:

  • Gross salary CHF 3'500
  • Share of 13th month's salary CHF 2,625

The 13th month's salary is paid semi-annually and amounts to a total of CHF 7,000 per year.


What is the taxable and rate-determining income this month?

Case 5: Expatriate

1. facts of the case

Ms E is posted from Germany to Switzerland for three years. Her family accompanies her to Switzerland, the two minor children attend the international school, the employer pays the corresponding school fees. Ms E lives with her family in the city of Zurich, her husband does not work. Due to the posting, she remains in the German social security system and also has a German "hypotax deduction"; in return, the Swiss employer pays the withholding taxes incurred in Switzerland. The employer also pays for the flat in Switzerland.

In September, Ms E receives the following payments / allowances:


What is to be recorded and how by means of withholding tax?


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