On 12 June 2019, the FTA published Kreisschreiben 45 "Withholding Taxation of Employees' Income from Employment".
The Federal Law on the Revision of the Withholding Taxation of Income from Employment of 16 December 2016 has revised the basis for the withholding tax on income from employment. These provisions will come into force on 1 January 2021. This is intended to take account of the case law of the Federal Supreme Court, the cantonal courts and the European Court of Justice (ECJ) with regard to compatibility with the Agreement
of 21 June 1999 between the Swiss Confederation, of the one part, and the European Community and its Member States, of the other, on the free movement of persons (FMPA;
be taken into account.
The corresponding screech 45 can be downloaded here.
