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1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system

Switzerland is an appealing destination for foreign employees due to its high standard of living, competitive salaries, educational and research opportunities, and favourable tax environment. Additionally, Switzerland's strong economy and flexible labour laws make it an attractive choice for foreign employers. As a result, international payroll teams often need to manage a Swiss payroll.

Switzerland has four language regions: German, French, Italian and Romansh.

Tax year and tax administration

The tax year in Switzerland is the same as the calendar year (Federal Direct Tax Law, Art 40).

Taxes are governed by federal law and 26 different cantonal tax laws.

At the federal level, the Swiss Federal Tax Administration (Administration fédérale des contributions (FR)/Amministrazione federale delle contribuzioni (IT)/Amministraziun federala da contribuziuns (DE)) is responsible for tax administration and notably for federal taxes such as VAT, customs duties and federal income tax.

The Swiss Federal Tax administration contact details can be found here.

Switzerland has 26 cantons that make up the Confederation. Each