For employers: Employees abroad

You employ staff from abroad?

You can find out what you need to bear in mind as well as the most important information on withholding tax and legal information on our fact sheet.

Factsheet about withholding tax and pension benefits

Fact sheet on withholding tax on pension benefits (PDF)


The fact sheet contains the following information:

• Which services are subject to withholding tax
• How to apply for a refund of withholding tax
• What to look out for in regard to substitute income such as disability pensions
  
  

Who is subject to withholding tax in Switzerland?

Foreign nationals without a permanent residence permit C: Persons who work in Switzerland but do not have a permanent residence permit (C permit) are subject to withholding tax. This includes persons with a residence permit (B permit), short-term residence permit (L permit) or cross-border commuter permit (G permit). 

Notice on Withholding Tax

Withholding tax is levied on capital and pension payments from Switzerland, particularly for transfers abroad. This includes benefits from occupational pension schemes (e.g., pension fund capital, retirement pensions, disability pensions) as well as withdrawals from Pillar 3a. More detailed information, including on the reimbursement of withholding tax, can be found in the information sheet "Withholding Tax and Pension Benefits".