The Federal Tax Administration published the form together with the explanatory notes on 19 March 2026. These are available via the following link: (available in German and French) https://www.estv.admin.ch/de/quellensteuer
What does this mean for organizations?
This form is not applicable in all cases. If the company submits the certificate for the year 2026 for the first time at the beginning of 2027 using ELM 5.3 or 6.0, or via the cantonal web portal, this form does not need to be used. It is intended solely as a fallback option if the other methods are not used. Furthermore, the cantons of Geneva and Vaud have provided their own forms for this purpose.
The instructions for the form are extremely useful, as they provide precise details regarding the reporting period and other information that must be available by early 2027 at the latest. (Unofficial version of the explanations attached: explanatory notes)
Companies are advised to take this seriously and to keep up to date with the information required for the certificate. It will be difficult to obtain information retrospectively for individuals who have left the company during the year, as the certificate must be completed for them too by early 2027.
Further important information and explanations can be found in Chapter 11, ‘Cross-border commuters’, of the Swissdec Standard 6.0 (available in German, French and Italian).
I would also like to draw your attention to the various blogs on this topic:
Entry into force of the supplementary agreement between Switzerland and France:
Details regarding the separate employer’s certificate in the event of resignation during the year:
