Working environment

Working in Europe | Taxation/salaries, Work permit | Switzerland

Work permit

Switzerland has a dual system for the admission of foreign workers. Gainfully employed nationals from EU/EFTA States can benefit from agreements on the free movement of persons. Only a limited number of management level employees, specialists and other qualified employees are admitted from all other countries.

Information for Citizens of EU/EFTA countries

Information for Citizens of non-EU/EFTA countries


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, taxpayers 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 who do not have residence permit C and whose fiscal domicile or residence is 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 avoid double taxation with many countries.






Persons granted asylum or temporarily admitted as refugees are permitted to engage in gainful employment.


Open access / Open science

The aim of Open Access is to make scientific and scholarly literature and materials freely accessible to all internet users.


Gender and diversity

Switzerland has established two national equal opportunity of women and men (gender equality) programmes.