In Switzerland, income tax is levied both by the Federal Government (Direct Federal Tax) as well as by the cantons and communes (cantonal and communal taxes). As each of the 26 cantons has its own tax legislation, the tax burden varies from one canton to another. In general, tax payers have to complete a tax declaration each year. Based on the information given, the tax factors are calculated according to income and assets and the tax due is determined.
Foreign workers without residence permit C who have their fiscal domicile or residence in Switzerland are subject to taxation at source (deducted directly from their salary). For gross salaries exceeding CHF 120,000, tax is invoiced afterwards.
Switzerland has concluded agreements to exclude double taxation with many countries.
(Source: www.swissemigration.ch)
