The Federal Tax Administration (FTA) has published the circular "Withholding Tax Rates 2021".
The circular concerns the following points:
- On the occasion of the withholding tax revision that will come into force at the beginning of 2021, the FTA has re-evaluated and redefined and published the parameters for calculating withholding tax rates for employees in relation to direct federal tax.
- With regard to the withholding tax on lump-sum benefits from pension plans, there is now one tariff for single persons and one tariff for married persons.
- Next, information was provided on tariff code G for replacement income that is not paid out via employers to persons subject to withholding tax,
- published.
The circular letter and corresponding supplements can be downloaded here.
