On September 2, 2024, the FTA published a selectively adapted document "Structure and record formats of withholding tax rates for income according to BGSA, substitute income, pension and lump-sum benefits from pension plans as well as withdrawal commissions for import into specialist applications (ERP systems)".
This document describes the structure and record formats of the withholding tax rates for pension and lump-sum benefits from pension plans, substitute income and withdrawal commissions. These rates and rate files can be imported into the corresponding specialist applications (ERP systems). "Readable" withholding tax rates (e.g. in PDF format) can be downloaded from the websites of the cantonal tax authorities.
The new guidelines apply to the provision of withholding tax rates to be applied from January 1, 2025 and can be accessed here.
The new withholding tax rate files for the 2025 tax year are expected to be published here at the beginning of December 2024.
