4.6 School Fees For Employee's Children

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Switzerland /4. Withholding on benefits-in-kind / 4.6 School fees for employee's children

Commentary

Switzerland

School tuition reimbursements by the employer are generally taxable. However, in most cantons, contributions paid

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9.7.2 Civil contracts

5.2 Employee registration

13. Employer burden table

3.7.3 Maternity pay

2.2.1 ATP Livslang Pension

7.1 Business travel and subsistence

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4.6 School fees for employee's children

Switzerland

9.7.2 Civil contracts

5.2 Employee registration

13. Employer burden table

3.7.3 Maternity pay

2.2.1 ATP Livslang Pension

7.1 Business travel and subsistence

6.1.3 Employer has no place of business in jurisdiction

8.2 Failure to pay over withheld amounts

2.3.2 Minimum wage/ stamp duty tax exemptions

1.1.1 Glossary of payroll terms

5.4.4 Obligations for foreign employers where no PE is created

2.2.1 Mandatory social documents

8.2 Failure to pay social security

2.3.1 Labour market contributions (am-bidrag)

2.3.2 Solidarity surcharge

3.7.3 Sale of shares

1.1 Introduction: overview of the domestic payroll system

2.1.3 Tax calculation

2.3.5 Wage garnishment

3.4 Severance pay

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4.6 School fees for employee's children

Switzerland

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