{"id":2611,"date":"2020-11-11T09:52:12","date_gmt":"2020-11-11T08:52:12","guid":{"rendered":"https:\/\/expertinum.ch\/?p=2611"},"modified":"2026-08-06T09:21:23","modified_gmt":"2026-08-06T07:21:23","slug":"new-withholding-tax-regulation-2021","status":"publish","type":"post","link":"https:\/\/expertinum.ch\/en\/2020\/11\/11\/new-withholding-tax-regulation-2021\/","title":{"rendered":"New Tax At Source Law 2021"},"content":{"rendered":"\n<div class=\"et_pb_section_0 et_pb_section et_section_regular et_block_section\"><div class=\"et_pb_row_0 et_pb_row et_block_row\"><div class=\"et_pb_column_0 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_post_title_0 et_pb_post_title et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-post-title--default\"><div class=\"et_pb_title_container\"><h1 class=\"entry-title\">New Tax At Source Law 2021<\/h1><p class=\"et_pb_title_meta_container\"><span class=\"published\">11.11.2020<\/span><\/p><\/div><\/div><\/div><\/div><div class=\"et_pb_row_1 et_pb_row et_block_row\"><div class=\"et_pb_column_1 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_animated et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\" data-et-mv-hidden-tablet=\"true\"><p>Information<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"et_pb_section_1 et_pb_section et_section_regular et_block_section\"><div class=\"et_pb_row_2 et_pb_row et_block_row\"><div class=\"et_pb_column_2 et_pb_column et_pb_column_1_3 et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_image_0 et_pb_image et_pb_image_sticky et_pb_module et_block_module\"><span class=\"et_pb_image_wrap\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/expertinum.ch\/wp-content\/uploads\/2020\/06\/newsbild-steuerplanung.jpg\" width=\"765\" height=\"478\" srcset=\"https:\/\/expertinum.ch\/wp-content\/uploads\/2020\/06\/newsbild-steuerplanung.jpg 765w, https:\/\/expertinum.ch\/wp-content\/uploads\/2020\/06\/newsbild-steuerplanung-480x300.jpg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 765px, 100vw\" class=\"wp-image-2284\" title=\"News_Test\" \/><\/span><\/div><\/div><div class=\"et_pb_column_3 et_pb_column et_pb_column_2_3 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_1 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Changes in tax at source<\/h2>\n<p>On January 1, 2021, the revised Tax At Source Law including the regulation and the Circular No. 45 of the Swiss Federal Tax Administration (FTA) will come into effect.<\/p>\n<p>Below you will find an overview of some of the main changes for tax at source requirements.<\/p>\n<\/div><\/div><div class=\"et_pb_module et_pb_button_module_wrapper et_pb_button_0_wrapper preset--module--divi-button--default_wrapper\"><a class=\"et_pb_button_0 et_pb_button et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-button--default\" href=\"https:\/\/expertinum.ch\/wp-content\/uploads\/2020\/11\/Expertinum-News_QSTV-2021_EN-1.pdf\">Tax At Source 2021 (PDF)<\/a><\/div><\/div><\/div><\/div><div class=\"et_pb_section_2 et_pb_section et_section_regular et_block_section\"><div class=\"et_pb_row_3 et_pb_row et_pb_row_5col et_pb_gutters1 et_block_row et_block_row_5col\"><div class=\"et_pb_column_4 et_pb_column et_pb_column_1_5 et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_2 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module et_pb_text_align_center preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p><strong>Z\u00fcrich-City<\/strong><br \/>\nAm Schanzengraben 25<br \/>\nCH-8022 Z\u00fcrich<br \/>\n<a href=\"m&#97;&#105;&#x6c;&#x74;&#x6f;:&#122;&#117;&#x72;&#x69;&#x63;h-&#99;&#x69;&#x74;&#x79;&#64;e&#120;&#112;&#x65;&#x72;&#x74;i&#110;&#117;&#x6d;&#x2e;&#x63;h\" title=\"&#122;&#x75;&#114;&#x69;c&#x68;-&#99;&#x69;&#116;&#x79;&#64;&#x65;x&#112;&#x65;&#114;&#x74;i&#x6e;u&#109;&#x2e;&#99;&#x68;\">E-Mail<\/a><br \/>\n<a href=\"tel:+41%2044 344 45 45\" title=\"T&nbsp;+41 44 344 45 45\">T&nbsp;+41 44 344 45 45<\/a><\/p>\n<\/div><\/div><\/div><div class=\"et_pb_column_5 et_pb_column et_pb_column_1_5 et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_3 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module et_pb_text_align_center preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p><strong>Z\u00fcrcher-Seefeld<\/strong><br \/>\nKlausstrasse 43<br \/>\nCH-8008 Z\u00fcrich<br \/>\n<a href=\"&#109;&#x61;i&#x6c;&#x74;&#111;&#x3a;z&#117;&#x72;&#105;&#x63;h&#45;&#x73;e&#x65;f&#101;&#x6c;d&#x40;&#x65;&#120;&#x70;e&#114;&#x74;&#105;&#x6e;u&#109;&#x2e;&#99;&#x68;\" title=\"&#x7a;&#x75;&#x72;&#x69;&#x63;&#x68;&#x2d;&#x73;&#x65;&#x65;&#x66;&#x65;&#x6c;&#x64;&#x40;&#x65;&#x78;&#x70;&#x65;&#x72;&#x74;&#x69;&#x6e;&#x75;&#x6d;&#x2e;&#x63;&#x68;\">E-Mail<\/a><br \/>\n<a href=\"tel:+41%2043 499 20 20\" title=\"T +41 43 499 20 20\">T +41 43 499 20 20<\/a><\/p>\n<\/div><\/div><\/div><div class=\"et_pb_column_6 et_pb_column et_pb_column_1_5 et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_4 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module et_pb_text_align_center preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p><strong>Z\u00fcrich-Wollishofen<\/strong><br \/>\nZellerstrasse 58<br \/>\nCH-8038 Z\u00fcrich<br \/>\n<a href=\"ma&#105;&#108;&#116;&#x6f;&#x3a;&#x7a;&#x75;&#x72;ic&#104;&#45;&#119;&#x6f;&#x6c;&#x6c;&#x69;&#x73;ho&#102;&#101;&#110;&#x40;&#x65;&#x78;&#x70;&#x65;rt&#105;&#110;&#117;&#x6d;&#x2e;&#x63;&#x68;\" title=\"zu&#114;&#105;&#99;&#x68;&#x2d;&#x77;&#x6f;ll&#105;&#115;&#104;&#x6f;&#x66;&#x65;&#x6e;&#64;e&#120;&#112;&#101;&#x72;&#x74;&#x69;&#x6e;um&#46;&#99;&#104;\">E-Mail<\/a><br \/>\n<a href=\"tel:+41%2043 399 78 78\" title=\"T +41 43 399 78 78\">T +41 43 399 78 78<\/a><\/p>\n<\/div><\/div><\/div><div class=\"et_pb_column_7 et_pb_column et_pb_column_1_5 et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_5 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module et_pb_text_align_center preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p><strong>Dielsdorf<\/strong><br \/>\nWehntalerstrasse 54<br \/>\nCH-8157 Dielsdorf<br \/>\n<a href=\"&#109;a&#105;l&#116;o&#x3a;d&#x69;e&#x6c;s&#x64;o&#x72;f&#x40;e&#x78;p&#x65;r&#x74;i&#x6e;&#117;&#x6d;&#46;&#x63;&#104;\" title=\"&#x64;i&#x65;&#108;&#x73;&#x64;o&#x72;&#102;&#x40;&#x65;x&#x70;&#101;&#x72;&#x74;i&#x6e;&#117;&#x6d;&#x2e;c&#x68;\">E-Mail<\/a><br \/>\n<a href=\"tel:+41%2044 854 89 89\" title=\"T +41 44 854 89 89\">T +41 44 854 89 89<\/a><\/p>\n<\/div><\/div><\/div><div class=\"et_pb_column_8 et_pb_column et_pb_column_1_5 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_6 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module et_pb_text_align_center preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p><strong>Winterthur<\/strong><br \/>\nTechnoparkstrasse 3<br \/>\nCH-8406 Winterthur<br \/>\n<a href=\"&#x6d;&#x61;&#x69;&#108;&#116;o:&#x77;&#x69;&#x6e;&#x74;&#101;&#114;th&#x75;&#x72;&#x40;&#101;&#120;&#112;er&#x74;&#x69;&#x6e;&#117;&#109;&#46;c&#x68;\" title=\"winterth&#117;&#114;&#64;&#101;&#120;&#112;&#101;&#114;&#116;&#105;&#x6e;&#x75;&#x6d;&#x2e;&#x63;&#x68;\">E-Mail<\/a><br \/>\n<a href=\"tel:+41522090810\u200b\" title=\"T +41 52 209 08 10\u200b\">T +41 52 209 08 10\u200b<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"et_pb_section_3 et_pb_section et_section_regular et_block_section\"><div class=\"et_pb_row_4 et_pb_row et_block_row\"><div class=\"et_pb_column_9 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_7 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h3>Netzwerk &amp; Mitgliedschaften<\/h3>\n<p class=\"font_8\"><span><\/span><span>Sie haben eine Aufgabe, wir verf\u00fcgen \u00fcber das Know-how und die richtigen Kontakte. Unsere M\u00f6glichkeiten erg\u00e4nzen wir mit professionellen Partnern im In- und Ausland.<\/span><\/p>\n<\/div><\/div><\/div><\/div><div class=\"et_pb_row_5 et_pb_row et_pb_equal_columns et_block_row\"><div class=\"et_pb_column_10 et_pb_column et_pb_column_1_3 et_block_column et_pb_css_mix_blend_mode_passthrough et_animated\"><div class=\"et_pb_image_1 et_pb_image et_pb_module et_block_module\"><span class=\"et_pb_image_wrap\"><img decoding=\"async\" src=\"https:\/\/www.expertinum.ch\/wp-content\/uploads\/2020\/06\/logo-expert-suisse-pas.gif\" alt=\"EXPERTsuisse\" title=\"EXPERTsuisse\" \/><\/span><\/div><\/div><div class=\"et_pb_column_11 et_pb_column et_pb_column_1_3 et_block_column et_pb_css_mix_blend_mode_passthrough et_animated\"><div class=\"et_pb_image_2 et_pb_image et_pb_module et_block_module\"><span class=\"et_pb_image_wrap\"><img decoding=\"async\" src=\"https:\/\/www.expertinum.ch\/wp-content\/uploads\/2020\/04\/srg-logo.gif\" alt=\"SRG Schweizerische Revisionsgesellschaft\" title=\"SRG Schweizerische Revisionsgesellschaft\" \/><\/span><\/div><\/div><div class=\"et_pb_column_12 et_pb_column et_pb_column_1_3 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough et_animated\"><div class=\"et_pb_image_3 et_pb_image et_pb_module et_block_module\"><span class=\"et_pb_image_wrap\"><img decoding=\"async\" src=\"https:\/\/www.expertinum.ch\/wp-content\/uploads\/2020\/06\/logo-abacus-pas.gif\" alt=\"AbacusCloudPartner\" title=\"AbacusCloudPartner\" \/><\/span><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>We have compiled a selection of the main changes in tax at source compared to the existing regulations. &#8230;<\/p>\n","protected":false},"author":4,"featured_media":2285,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35],"tags":[],"class_list":["post-2611","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxes-pension-planning"],"_links":{"self":[{"href":"https:\/\/expertinum.ch\/en\/wp-json\/wp\/v2\/posts\/2611","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/expertinum.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/expertinum.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/expertinum.ch\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/expertinum.ch\/en\/wp-json\/wp\/v2\/comments?post=2611"}],"version-history":[{"count":16,"href":"https:\/\/expertinum.ch\/en\/wp-json\/wp\/v2\/posts\/2611\/revisions"}],"predecessor-version":[{"id":4195,"href":"https:\/\/expertinum.ch\/en\/wp-json\/wp\/v2\/posts\/2611\/revisions\/4195"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/expertinum.ch\/en\/wp-json\/wp\/v2\/media\/2285"}],"wp:attachment":[{"href":"https:\/\/expertinum.ch\/en\/wp-json\/wp\/v2\/media?parent=2611"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/expertinum.ch\/en\/wp-json\/wp\/v2\/categories?post=2611"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/expertinum.ch\/en\/wp-json\/wp\/v2\/tags?post=2611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}