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Withholding tax revision 2021

Initial situation On 15 December 2016, Parliament passed the Federal Act on the Revision of the Withholding Tax on Earned Income. The Withholding Tax Ordinance was published in April 2018. On 12 June 2019, the Federal Tax Administration FTA published circular no. 45 on the withholding taxation of earned income of employees. The revision of withholding taxes has been in force since 1 January 2021. [...]

January 31, 2021
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