Filings for a non-resident
A non-resident employee is generally subject to tax on their Swiss sourced income, subject to any double tax relief (see 6.2). Non-resident employees are subject to withholding tax and are not required to file a tax return.
If the employee has worked in Switzerland, then they may request
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:07