The new regulations came into force on 1.1.2021. However, not everything is clear yet. Even though the circular letter no. 45 of the FTA contains many pages, not all details can be covered.
I will take up some of the topics and explain them here. E.G.
- Relevant canton for withholding taxes
- Calculations (payments after leaving, exclusion of foreign working days, etc.)
- Special cases
You are welcome to describe cases relating to withholding taxes to me and I will check whether these could be of general interest for a blog.
I look forward to a lively exchange.
