Ordinance of Aug. 22, 2024 on the compensation of the effects of cold progression for individuals in federal tax matters (AS 2024 479); basis for calculating federal withholding tax rates, 2025 edition; withholding tax rates for direct federal tax, 2025.
Explanations on tariff code C for two-income married couples, 2025 edition.
Ordinance of Aug. 22, 2024 on withholding tax on direct federal tax (AS 2024 478).
Table on withholding tax on capital benefits from pension plans, 2025 edition.
Effectiveness
The new rates will enter into force on Jan. 1, 2025.
