The Resource Quellensteuerrevision 2021- dritter Akt : Kreisschreiben der Nr. 45 der eidgenössisschen Steuerverwaltung

Quellensteuerrevision 2021- dritter Akt : Kreisschreiben der Nr. 45 der eidgenössisschen Steuerverwaltung

Label
Quellensteuerrevision 2021- dritter Akt : Kreisschreiben der Nr. 45 der eidgenössisschen Steuerverwaltung
Title
Quellensteuerrevision 2021- dritter Akt : Kreisschreiben der Nr. 45 der eidgenössisschen Steuerverwaltung
Creator
Subject
Language
eng
Summary
This article analyses the main wage withholding tax aspects of Circular 45 of the Swiss Tax Administration dealing with a withholding tax revision. The article describes the treatment of resident and non-resident employees with focus on the taxation of remuneration receive during and after the termination of the employment contract, paid leave and severance payments. In addition, it analyses the taxation of management boards and the possibilities of a wage tax adjustment for residents and non-residents
Citation source
In: Steuer Revue = Revue fiscale. - Muri-Bern. - Vol. 74 (2019), no. 10 ; p. 688-699
http://library.link/vocab/creatorName
Heymanns, I
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • withholding tax
  • tax reform
  • residence
  • non-resident
  • wage tax
  • severance payment
Label
Quellensteuerrevision 2021- dritter Akt : Kreisschreiben der Nr. 45 der eidgenössisschen Steuerverwaltung
Instantiates
Publication
Label
Quellensteuerrevision 2021- dritter Akt : Kreisschreiben der Nr. 45 der eidgenössisschen Steuerverwaltung
Publication

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