What is Swiss withholding tax and how it is applied?

All the earned income of foreign citizens without a residence permit C is taxed at source, withholding tax. The tax is taken directly from their salary, where the employer is obliged to do the deduction and deliver this to the tax authority. Withholding tax contains federal, cantonal and communal tax (including any church tax). But if the earnings pass 120,000 CHF then they need to file the tax declaration. Still all withhold tax payers can claim a refund.

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