On Oct. 16, SWI Tax issued circular on withholding tax rates 2024.
SWI Tax issued circular letter on decree of Sep. 1, 2023 on compensation for effects of the cold progression for natural persons in matters of direct federal tax (AS 2023 493).
Covers basic principles for calculation of federal withholding tax tariffs (edition 2024).
Includes explanations on tariff code C for two-earner couples (2024 edition) and table on withholding tax on capital benefits from pension provision (2024 edition).
Dec. 2023 Withholding Tax Compilation
On Dec. 19, 2023, SWI Tax issued compilation of issues on withholding tax rates 2024.
Structure and record formats of the withholding tax tariffs for import into payroll accounting systems (ERP systems) and for other income according to the BGSA.
Overview of basis for calculating federal withholding tax rates in the fiscal year 2024, withholding tax rates for pension benefits from 2024 and questions and answers.
The withholding tax rates 2024 will be applicable from Jan. 1, 2024.
Jan. 8, 2024 Cantonal Withholding Rates
On Jan. 8, 2024, SWI Tax informed of cantonal withholding tax rates from Jan. 1, 2024, used for insurance companies, pension funds, via links to the canton authorities.
Jan. 23, 2024 TXT/ZIP Format
On Jan. 23, 2024, SWI Tax issued withholding tax rates for import into payroll accounting (ERP) systems in TXT and ZIP format, for employers, software suppliers.
Mar. 2024 Cantonal Updates
On Mar. 13, 2024, SWI Tax updated cantonal withholding tax rates 2024, highlighting that SWI Tax is not liable for the completeness and accuracy of the published data.
The relevant cantonal tax authority is solely responsible for the content of the data.
Sep. 2024 Updated Rates
On Sep. 2, 2024, SWI Tax issued withholding tax rates for other income, i.e. structure and record formats of the withholding tax rates for income according to BGSA, replacement income, pension and capital benefits from pension schemes as well as purchase commissions for import into specialist applications (ERP systems).
SWI Tax also issued withholding tax rates for import into payroll accounting systems.
I.e. structure and record formats of withholding tax rates for import into payroll accounting systems (ERP systems); both tax rates are valid from Jan. 1, 2025.
On Dec. 4, 2024, SWI GVT said that the cantons of BL, FR, GR, LU, UR, VD and ZG have created the rate file regarding the wages' withholding tax rates for 2025.
Cantons of BL, FR, GR, LU, UR, VD and ZG have created the rate file for other income.
Dec. 16, 2024 Cantonal Updates 2025
On Dec. 16, 2024, SWI GVT said SWI Tax published the withholding tax rates for 2025.
Re wages: cantons of AG, AI, AR, BE, BS, GE, JU, NE, NW, OW, SG, SO, TI, VS created the rate file; other income: AG, AI, AR, BE, BS, JU, NW, OW, SG, SO, VS created file.
Dec. 19, 2024 Updates
On Dec. 19, 2024, SWI Tax updated the lists with cantonal points of information for withholding tax, subscription commissions and church tax 2025 and overview of cantonal withholding tax rates for pension benefits 2025; effective as of Jan. 1, 2025.
