Withholding Tax

Individuals who work in Switzerland but do not have a permanent residence (“C”) permit are subject to withholding tax. This means that tax is deducted from their salary every month and transferred by their employer to the relevant tax authority.

The withholding tax deduction depends on the person’s marital status, whether or not their partner is in gainful employment, the number of children they have, and their religious denomination.

Procedure

The UZH Professorships Department must be able to determine and apply the correct taxation. For this purpose, it must be clarified in advance with the Professorships Department whether the professor's center of vital interests will move to Switzerland or whether the center of vital interests will remain abroad, i.e. if the family or spouse/life partner will continue to reside abroad. Therefore, if the center of vital interests remains abroad, the withholding tax obligation applies, regardless of the permit or nationality. New professors must clarify this situation with the Professorships Department at an early stage before taking up their position.