On the occasion of the withholding tax revision coming into force at the beginning of 2021 (see our article of 21 November 2020), the Zurich Cantonal Tax Office has adapted or newly issued the following information sheets and included them in the Zurich Tax Book:
- Leaflet of the cantonal tax office on the taxation of employees at source(ZStB No. 87.3)
- Leaflet of the cantonal tax office on withholding tax on substitute income(ZStB No. 88.1)
- Information sheet of the cantonal tax office on the taxation at source of artists, sportsmen and sportswomen and speakers without residence or domicile in Switzerland(ZStB Nr. 95.2)
- Information sheet of the cantonal tax office on the taxation at source of compensation paid to members of the board of directors and persons treated as such without residence or domicile in Switzerland(ZStB No. 96.1)
- Information sheet of the cantonal tax office on the taxation at source of mortgage interest paid to persons not resident or domiciled in Switzerland(ZStB No. 97.1)
- Information sheet of the cantonal tax office on the withholding taxation of public-law pension benefits paid to persons not resident or domiciled in Switzerland(ZStB No. 98.1)
- Information sheet of the cantonal tax office on the withholding taxation of pension benefits under private law paid to persons not resident or domiciled in Switzerland(ZStB No. 99.1)
- Leaflet of the cantonal tax office on the withholding taxation of non-cash benefits from exported employee shareholdings in accordance with § 100 StG(ZStB No. 100.1).
The press release is available here.
