Withholding Tax - Part 2: How is it Levied?
Discover in the second part of our series how the withholding tax in Switzerland effectively contributes to curbing tax evasion.
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The withholding tax helps to curb tax evasion in Switzerland. To achieve this goal, it employs a simple concept, which has been made somewhat complicated. Findea therefore explains in a four-part series of articles what the withholding tax is exactly and how it works specifically. This second post discusses more closely how the tax is levied.
As outlined in the first part, the withholding tax is a source tax. It is levied on income from movable capital assets (especially dividends, interest, and lottery winnings), annuities and pensions, and on certain other insurance benefits. There is a different tax rate for each of these categories. Specifically, these are:
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Withholding Tax in Switzerland: What Private Individuals Need to Know
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