The tax system in Switzerland has a federalist structure:
While the rate of federal tax is the same in all cantons, the tax burden represented by state and commune taxes varies between the individual cantons, and between the individual communes within those cantons. Tax is levied once a year,
with the amount calculated on the basis of an annual tax return. The tax that is actually due depends on where you live, your income and assets, your marital status, your religious denomination, and how many children you have.
All natural persons and legal entities (joint-stock companies and cooperatives) that are domiciled in Switzerland are liable to tax. In the case of natural persons, families are taxed together. Individuals who work in Switzerland but do not have a permanent residence (“C”) permit are subject to withholding tax.