WebJan 25, 2024 · As of January 1 st 2024, new source tax regulations as determined in circular letter 45 came into force, significantly disrupting the tax landscape and overhauling long-standing practices across Switzerland.. In addition, the continued and ever changing Covid-19 related lockdowns, travel restrictions and subsequent modified compliance … WebNov 3, 2024 · Tax is deducted directly from income (“at source”) only for foreign workers who are residents in Switzerland and earn less than CHF120,000 ($122,600) a year and for people who are residents ...
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