{"id":5548,"date":"2021-05-11T19:04:55","date_gmt":"2021-05-11T19:04:55","guid":{"rendered":"https:\/\/www.zulaufgmbh.ch\/lohnausweis-quellensteuern\/"},"modified":"2026-02-02T11:08:59","modified_gmt":"2026-02-02T10:08:59","slug":"salary-certificate-withholding-tax","status":"publish","type":"page","link":"https:\/\/www.zulaufgmbh.ch\/en\/salary-certificate-withholding-tax\/","title":{"rendered":"Salary certificate &#038; withholding tax"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"5548\" class=\"elementor elementor-5548 elementor-1743\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3bc26b5 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"3bc26b5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4036848\" data-id=\"4036848\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-356034c elementor-widget elementor-widget-kp_header\" data-id=\"356034c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"kp_header.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"kp-header-widget\">\n            <div class=\"image-section\">\n                <div class=\"overlay\">\n                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 681 681\">\n                        <defs>\n                            <style>.cls-1 {\n                                    fill: #fff;\n                                }<\/style>\n                        <\/defs>\n                        <g id=\"Ebene_2\" data-name=\"Ebene 2\">\n                            <g id=\"Ebene_1-2\" data-name=\"Ebene 1\">\n                                <path class=\"cls-1\"\n                                      d=\"M0,0V681H681V0ZM618,367,367,618A37.52,37.52,0,0,1,314,618L63,367A37.52,37.52,0,0,1,63,314L314,63A37.52,37.52,0,0,1,367,63L618,314A37.52,37.52,0,0,1,618,367Z\"\/>\n                            <\/g>\n                        <\/g>\n                    <\/svg>\n                <\/div>\n                <div class=\"image\" style=\"background-image: url('https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2021\/06\/iStock-656072454-4.jpg')\"><\/div>\n            <\/div>\n            <div class=\"title-section\">\n                <h1>\n                                            <span class=\"orange\"><\/span><br\/>\n                                        <span class=\"blau\">Salary certificate & withholding tax<\/span>\n                <\/h1>\n                                    <div class=\"text-section\">\n\n                        <p>Taxes are the less favoured topics in HR \/ Payroll. And yet they are important. The risks lie with both the employer and the employees.<\/p><p>Employees often travel internationally - be it to their place of residence or to work, business trips or further training outside Switzerland.<\/p><p>I will support you on individual questions or comprehensively and in combination with social insurances and permits.<\/p><p>You can also book company workshops on these topics.<\/p>\n                    <\/div>\n                \n                            <\/div>\n\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-91299d2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"91299d2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-cc6d9f9\" data-id=\"cc6d9f9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2d93379 elementor-widget elementor-widget-heading\" data-id=\"2d93379\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Salary certificate \/ salary statement<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac33459 elementor-widget elementor-widget-text-editor\" data-id=\"ac33459\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Many factors must interact on the salary statement so that it is complete at the end of the year or at the end of employment:<\/p>\n<ul>\n<li>Remuneration elements and benefits, deductions, expenses<\/li>\n<li>Net to gross<\/li>\n<li>Expatriates with foreign currency conversions<\/li>\n<li>Correct mapping of assignments abroad<\/li>\n<li>Remarks, enclosures, additional sheets (e.g. employment stock)<\/li>\n<li>Training \/ further education and retraining<\/li>\n<li>Home office compensation etc.<\/li>\n<li>Voluntary information for special groups such as cross-border commuters<\/li>\n<li>Multiple salary statements for transparent allocation of remuneration for a change of tax status from unlimited to limited and vice versa<\/li>\n<\/ul>\n<p><br><\/p><p>Would you like a workshop or a review? Or have you noticed yourself that elements have been forgotten? This can have enormous consequences for the company and the employees concerned &#8211; up to and including criminal and after-tax proceedings.<\/p>\n<p>As a member of the SSK&#8217;s (Swiss tax conference) working group on salary certificates (AGLA = Working Group of salary statements), I remain on the case.<\/p>\n<p>I will support you with adjustments while negotiating with the relevant authorities and will gladly make suggestions for employee information<span style=\"font-size: 1rem;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6765ddd elementor-widget elementor-widget-heading\" data-id=\"6765ddd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Expense regulations<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ebfa64f elementor-widget elementor-widget-text-editor\" data-id=\"ebfa64f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The correct treatment of expenses is a permanent topic. The distinction from the reimbursement of professional expenses and taxable benefits is not always clear, depending on the industry and design.<\/p><p>Depending on the size of the company, it may be worthwhile to have an expense regulation (basic regulations, field service regulations, additional regulations for management, etc.) approved by the tax authorities. Often, this then facilitates the preparation of salary statements and creates a basis for equal treatment of expenses for your employees.<\/p><p>The Swiss Tax Conference published an amended sample regulation on 13 Dec 2021. The focus is primarily on various current topics and clarifications. For details, I refer to the blog published on 14 December 2021.\u00a0<span style=\"font-size: 1rem;\">Especially in times of home office &#8211; also after Covid &#8211; considerations must be made regarding compensation of expenses which occur while working at home. Perhaps one or the other solution \/ benefit can also be approved by the authorities as tax free?<\/span><\/p><p><span style=\"font-size: 1rem;\">The current sample regulations have been valid since 1 May 2024.<\/span><\/p><p>Do you have any changes regarding the reimbursement of business expenses? Would you welcome a check? And then possibly an adjustment and (re)approval? The implementation in practice regarding processes and correct mapping in the payroll accounting does not happen by itself either.<\/p><p>Please do not hesitate to contact me.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d421dd elementor-widget elementor-widget-heading\" data-id=\"8d421dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Withholding tax calculation and declaration<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8e335a elementor-widget elementor-widget-text-editor\" data-id=\"c8e335a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The difficulties of the recording of the relevant data for the employees subject to withholding tax and the correct calculation of the exact tax amount are not to be underestimated. Especially the new regulations since 1.1.2021 have caused a lot of uncertainty, because instead of being simpler, depending on the industry and type of employment, it has rather become a lot more complex. The various questions can not always be answered easily:<\/p><p>Who is liable to withholding tax?<\/p><ul><li>What is liable to withholding tax where and when?<\/li><li>Who is the debtor of the tax at source to be delivered to the authorities<\/li><li>How is it calculated and declared (applicable tax rate on a monthly or annual basis? (monthly \/ annual model)<\/li><li>How is it implemented in the payroll system?<\/li><li>How are cross-border commuters and international weekly commuters treated correctly?<\/li><li>Is it recognised in the company that you could become an economical employer?<\/li><li>When and how should special rates be applied, such as board members living abroad, export of employment stock, artists, athletes, lecturers?<\/li><\/ul><p>\u00a0<\/p><p>In addition, there have been some major changes for the employers and the taxpayers themselves regarding corrections and deductions. These changes will have a major impact on how to deal with it in spring 2022.<\/p><p>Since the beginning of the drafting of the new legislation, I have been able to follow many of the steps and regularly exchange information with the responsible authorities, even after it has been enacted. The ELM provisions of Swissdec take on a whole new dimension about withholding taxes. Software companies that want to be certified for version 5 must prove, among other things, that they have correctly implemented the calculation of defined examples.<\/p><p>Would you welcome a review of the implementation of the new regulations? Is all the necessary information obtained from the employees and are they informed about their obligations? You will benefit from my comprehensive knowledge &#8211; be it procedures, processes, payroll accounting system checks, checklists, instructions, information, calculations or training and workshops.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9ffcc5 elementor-widget elementor-widget-heading\" data-id=\"a9ffcc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Rulings and international situations<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7a5440 elementor-widget elementor-widget-text-editor\" data-id=\"c7a5440\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Depending on the situation, it may be important for situations to be confirmed by the authorities. Here I can be of assistance to you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6945129 elementor-widget elementor-widget-heading\" data-id=\"6945129\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Selection of important links <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a49210 elementor-widget elementor-widget-text-editor\" data-id=\"2a49210\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The following links are only available in German, French or Italian:<\/p><p>SSK (Swiss Tax Conference); ESTV (Swiss Federal Tax Administration); ELM (Uniform Salary Reporting Procedure)<\/p><ul><li><a href=\"https:\/\/www.estv.admin.ch\/estv\/de\/home\/direkte-bundessteuer\/lohnausweis.html\">FTA salary statement, FAQ<\/a> (Explanations on the salary certificate and pension certificate, forms, questions and answers, etc.)<\/li><li><a href=\"https:\/\/www.ssk-csi.ch\/de\/themen\/spesen\" target=\"_blank\" rel=\"noopener\">SSK sample expense regulations<\/a><\/li><li><a href=\"https:\/\/www.estv.admin.ch\/estv\/de\/home\/direkte-bundessteuer\/dbst-quellensteuer.html\" target=\"_blank\" rel=\"noopener\">FTA withholding tax page with link to the cantons<\/a><\/li><li><a href=\"https:\/\/www.estv.admin.ch\/de\/kreisschreiben-direkten-bundessteuer\" target=\"_blank\" rel=\"noopener\">link to the circular letters<\/a> choose circular letter no. 45 for withholding taxes<\/li><li><a href=\"https:\/\/www.estv.admin.ch\/de\/rundschreiben-direkten-bundessteuer\" target=\"_blank\" rel=\"noopener\">Various circular letters from the FTA<\/a>\u00a0(Choose subject withholding taxes)<\/li><li><a href=\"https:\/\/www.swissdec.ch\/de\/releases-und-updates\/richtlinien-elm\/\" target=\"_blank\" rel=\"noopener\">Swissdec ELM (5) guidelines<\/a> (contains information on the salary statement, withholding taxes and cross-border commuters)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-fc0cb74\" data-id=\"fc0cb74\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ccc9338 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-phone elementor-widget elementor-widget-heading\" data-id=\"ccc9338\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Downloads<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5582c0a elementor-align-start elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-phone elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"5582c0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.zulaufgmbh.ch\/\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-download\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span 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class=\"elementor-icon-list-text\">Link<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-24bba15 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"24bba15\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-67bdd13\" data-id=\"67bdd13\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ea993a5 elementor-widget elementor-widget-kp_referenzen\" data-id=\"ea993a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"kp_referenzen.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"kp-referenzen-widget\">\n                            <div class=\"single-referenz\">\n                    <div class=\"image-section\">\n                        <div class=\"overlay\">\n                            <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 681 681\">\n                                <defs>\n                                    <style>.cls-1 {\n                                            fill: #fff;\n                                        }<\/style>\n                                <\/defs>\n                                <g id=\"Ebene_2\" data-name=\"Ebene 2\">\n                                    <g id=\"Ebene_1-2\" data-name=\"Ebene 1\">\n                                        <path class=\"cls-1\"\n                                              d=\"M0,0V681H681V0ZM618,367,367,618A37.52,37.52,0,0,1,314,618L63,367A37.52,37.52,0,0,1,63,314L314,63A37.52,37.52,0,0,1,367,63L618,314A37.52,37.52,0,0,1,618,367Z\"\/>\n                                    <\/g>\n                                <\/g>\n                            <\/svg>\n                        <\/div>\n                        <div class=\"image\" style=\"background-image: url('https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2021\/03\/VZH_Hans-scaled-e1624627889609.jpg')\"><\/div>\n                    <\/div>\n                    <div class=\"text-section\">\n                        <div class=\"firma\">Arbeitgeber Z\u00fcrich VZH<\/div>\n                        <div class=\"name\">Hans  Strittmatter, Attorney at Law, Managing Director<\/div>\n                        <div class=\"text\">Brigitte Zulauf knows the needs of SMEs. Her profound expertise and experience guarantee competent advice.<\/div>\n                    <\/div>\n                <\/div>\n                    <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3907e31 elementor-widget elementor-widget-heading\" data-id=\"3907e31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Blog<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ed04bd elementor-widget elementor-widget-kp_blog\" data-id=\"5ed04bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"kp_blog.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"kp-blog-widget\">\n                                                                                            <div class=\"single-blog international-social-security-2 tax-at-source taxes \">\n          <a href=\"https:\/\/www.zulaufgmbh.ch\/en\/the-new-certificate-for-remote-working-for-employees-from-france-has-been-published\/\">\n            <img decoding=\"async\" src=\"https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2026\/03\/pexels-skylar-kang-6207367-scaled.jpg\" alt=\"\">\n          <\/a>\n          <div class=\"text\">\n            <div class=\"meta\">\n                                            <span>international<\/span>\n                              <span>Tax at source<\/span>\n                              <span>Taxes<\/span>\n                                          <span>20.03.2026<\/span>\n            <\/div>\n            <a href=\"https:\/\/www.zulaufgmbh.ch\/en\/the-new-certificate-for-remote-working-for-employees-from-france-has-been-published\/\" style=\"text-decoration: none;\">\n              <h3>The new certificate for remote working for employees from France has been published<\/h3>\n            <\/a>\n            <div class=\"excerpt\">\n              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 [&hellip;]            <\/div>\n            <a href=\"https:\/\/www.zulaufgmbh.ch\/en\/the-new-certificate-for-remote-working-for-employees-from-france-has-been-published\/\">read more<\/a>\n          <\/div>\n        <\/div>\n                                                        <div class=\"single-blog tax-at-source \">\n          <a href=\"https:\/\/www.zulaufgmbh.ch\/en\/home-office-regulations-for-genuine-cross-border-commuters-from-italy-for-tax-purposes\/\">\n            <img decoding=\"async\" src=\"https:\/\/www.zulaufgmbh.ch\/wp-content\/uploads\/2026\/02\/pexels-faizur-rehman-127740726-28754730-scaled.jpg\" alt=\"\">\n          <\/a>\n          <div class=\"text\">\n            <div class=\"meta\">\n                                            <span>Tax at source<\/span>\n                                          <span>14.02.2026<\/span>\n            <\/div>\n            <a href=\"https:\/\/www.zulaufgmbh.ch\/en\/home-office-regulations-for-genuine-cross-border-commuters-from-italy-for-tax-purposes\/\" style=\"text-decoration: none;\">\n              <h3>Home office regulations for genuine cross-border commuters from Italy for tax purposes<\/h3>\n            <\/a>\n            <div class=\"excerpt\">\n              According to the FDF&#8217;s (Federal Department of Finance) announcement, the amendment protocol (PROTOCOL amending the Agreement between the Swiss Confederation and the Italian Republic on the taxation of cross-border commuters, with additional protocol, done at Rome on 23 December 2020) entered into force on 9 February 2026. The amendment protocol applies retroactively from 1 January [&hellip;]            <\/div>\n            <a href=\"https:\/\/www.zulaufgmbh.ch\/en\/home-office-regulations-for-genuine-cross-border-commuters-from-italy-for-tax-purposes\/\">read more<\/a>\n          <\/div>\n        <\/div>\n          <\/div>\n    \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Salary certificate &#038; withholding tax Taxes are the less favoured topics in HR \/ Payroll. And yet they are important. The risks lie with both the employer and the employees. Employees often travel internationally &#8211; be it to their place of residence or to work, business trips or further training outside Switzerland. I will support [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-5548","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Salary certificate &amp; withholding tax - Zulauf Consulting &amp; Trading GmbH<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.zulaufgmbh.ch\/en\/salary-certificate-withholding-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Salary certificate &amp; withholding tax - Zulauf Consulting &amp; Trading GmbH\" \/>\n<meta property=\"og:description\" content=\"Salary certificate &#038; withholding tax Taxes are the less favoured topics in HR \/ Payroll. And yet they are important. The risks lie with both the employer and the employees. Employees often travel internationally &#8211; be it to their place of residence or to work, business trips or further training outside Switzerland. 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