Withholding tax All foreign workers who do not have "C" permanent residence status are subject to withholding tax. Natural persons who have domicile or residence in Switzerland are subject to tax. For this purpose, a person must spend at least 30 days in Switzerland and be employed or spend at least 90 days without work in Switzerland. Employed persons without a permanent residence permit will have income tax directly deducted from their wages by their employer (withholding tax). Withholding tax All foreign workers who do not have "C" permanent residence status are subject to withholding tax. This means that your federal, cantonal and municipal taxes are deducted directly from your salary by your employer and paid to the tax authorities. This amount will vary depending on the canton. Regardless of their residence for the purpose of withholding tax, all workers are obliged to pay the church tax, according to their religion. Church tax liability is given for the following denominations: Roman Catholic Church Christian (Old) Catholic Church Evangelical Reformed Church Refund of the withholding tax Certain expenses may be eligible for a refund of the withholding tax. For example: Interest on debt (consumer credit) Training and education expenses Medical and accident expenses Purchase of missing years of contributions to the pension fund (Pillar 2) Childcare expenses Etc. The request for recalculation of withholding tax paid must be filed in the following year using the appropriate application form.