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Witholding tax

Employees who are resident in Switzerland but do not have a permanent residence permit C will be taxed on their earnings "at source", i.e. the employer deducts the tax due directly from the salary and transfers it to the cantonal tax authority.

People who work in the canton of Bern but whose tax residence is abroad, for example weekly residents, cross-border commuters, etc. will be taxed at source. Other tariffs nevertheless apply. The information sheets published by the Bern Finance Directorate provide information on this matter.

Income tax

People with a permanent residence permit C or a gross income of more than CHF 120,000.00 per year must complete a normal tax declaration.

Income tax consists of a federal tax, a cantonal tax and a municipal tax. Different tax laws and tax charges apply in all 26 cantons. A tax declaration must be completed once a year. This will determine the annual tax debt which is paid in 3 installments throughout the year.


If you have any specific questions, it would be a good idea to seek advice from a Swiss tax consultant. The Welcome Center is not able to give you information regarding your precise net salary or explain any tax advantages.