Withholding Tax

In Switzerland foreign employees pay a so-called monthly withholding tax on their earned income or replacement income. This tax is automatically deducted from the salary by the employer. Withholding tax rates are regulated on a cantonal basis and the employer delivers the tax payments to the cantonal tax administration on a quarterly basis. 

<link https: www.estv.admin.ch estv de home.html _blank external-link-new-window federal tax>Swiss Federal Tax Administration