Topic

Taxes

Withholding tax, tax returns, refunds and allowances: what changes for cross-border workers in Switzerland.

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137 articles on taxes, newest first.

• Lex UBS, compromise sought

  The Commission for the Economy and Taxation of States (CET-S) postponed the discussion on own funds hedging for foreign holdings in the parent company of systemically important banks (UBS).

• Cantonal tax: comparison Switzerland 2026 - Canton Vaud

  The canton of Vaud has a cantonal tax rate of 10.5%.

• Swiss cantons: comparison of tax rates and optimisation strategies

  The canton of Geneva has decided to maintain the current rates for incomes below CHF 50,000.

• Cost of living Switzerland 2026: canton St Gallen analysis

  Italian personal income tax rates 23-35-43%, AVS 5.3%, border deductible €10,000, 2024 agreement, non-EU/EEA Switzerland

• Refunds 730: now also compensable with substitute taxes in F24

  According to what was communicated in May 2026, tax substitutes can recover refunds from the 730 model by offsetting them in F24 also with some substitute taxes on salaries

• Cantonal tax comparison Switzerland 2026 canton Basel

  2026 comparison of cantonal rates in Switzerland: focus on Basel with data on AD/AC 1.1%, LAINF 0.7-1.5%, LPP 7–18% and border deductibles €10,000.

• Cost of living 2026 in the Canton of Zurich: data and analysis

  Updated 2026 analysis on the cost of living in Zurich: rents, LAMal premiums, AVS contributions at 5.3% and taxes at source for workers.

• Cantons and rates: 2026 comparison and optimisation strategies

  Cantonal tax rates in Switzerland vary greatly between different cantons and brackets. The canton of Zurich is one of those that requires the most attention when it comes to taxes.

• Emigrating from Switzerland: what happens to taxes after departure

  After leaving Switzerland in May 2025, the payment of taxes does not always end. Here is what the legislation provides for those who move abroad.

• They earn over a million francs a year – that's where they live

  Zurich is in the lead, with 482 millionaires in income, followed by Zug. But Lugano also stands out, with 99 millionaires of income.

• Cantonal tax: comparison 2026 and focus on the canton of Vaud

  Analysis of cantonal tax rates for 2026, differences between Swiss cantons and specific focus on the tax system of the Canton of Vaud.

• Foreign income, checks on the way: how to avoid double taxation

  New rules for frontier workers: exemptions, deductibles and how to avoid double taxation.

• Work and location: the Tax Office clarifies the rules

  Switzerland applies a source levy reduced to 80% of the ordinary tax. The monitoring of smart working is regulated by the maximum limit of 25% of total working hours.

• Frontier teleworking: tax and social security limits

  Italy-Switzerland frontier workers: teleworking follows two distinct thresholds. Find out how tax 25% and social security 49.9% affect taxes and contributions.

• Tax declaration in Switzerland: Practical guide

  Complete guide to tax reporting in Switzerland with cantonal deadlines, allowable deductions and online procedure administered by AFC/ESTV.

• Taxes at source: here's who will pay the most in Switzerland in 2024

  Detailed analysis of the changes related to taxes at source in Switzerland and who will suffer an increase during the reference period.

• Ticino blocks border health tax restaurants

  The Canton of Ticino is ready to reduce or suspend refills for border municipalities due to the health tax imposed by Lombardy.

• Why do so many Swiss people ignore the Tutor in Italy?

  The New Frontier Agreement provides for the creation of an exemption regime from the payment of personal income tax in Italy for Swiss border workers.

• Cutting refreshments, Canton Ticino attacks health tax

  State Councillor Christian Vitta said he wanted to attack the mechanism of refunds for border workers.

• Border Ticino: 100% tax from 2026 for old and new municipalities

  The OCST reports: from January 2026, border workers of the new border municipalities who choose the Omnibus Decree will pay 100% tax at source in Ticino, no more than 80%. Increased tax burden if you opt for the Italian substitute tax.

• The Canton of Ticino blocks over 50 million restaurants in Lombardy

  The State Council of the Canton of Ticino has decided to cautiously suspend half of the Lombard portion of the refreshments

• Zug and Svitto, less expensive than Geneva and Vaud

  Cantonal tax rates in Switzerland vary greatly between cantons. Here's a comparison of some of the top rates.

• Tax advantages and payment strategies

  The third pillar 3a: what it is, how it works and what are the tax advantages for border workers in the Canton of Aargau

• Tax returns in Switzerland: deadlines and deductions

  Cantonal deadlines, allowable deductions, online procedure for tax reporting in Switzerland: find out how it works and what you need to do for the Canton of Lucerne.