The income of foreign nationals without a “C” permit is subject to withholding tax, i.e. it is taxed at the source. People whose income tax is withheld by the employer include those who
- have their tax domicile in Switzerland, but do not (yet) have a “C” permit, or
- live and pay tax for their income abroad (cross-border commuters, weekly residents, public speakers, athletes, artists, etc.).
The employer is obliged to deduct the tax due from the salary and pass it on to the tax authorities.
All other foreign nationals (with a “C” permit) must complete an annual tax return. The state will then send a tax bill based on the income declared.