[et_pb_section fb_built=”1″ custom_padding_last_edited=”on|phone” _builder_version=”4.6.6″ use_background_color_gradient=”on” background_color_gradient_start=”#ffffff” background_color_gradient_end=”rgba(0,0,0,0)” background_color_gradient_end_position=”20%” background_color_gradient_overlays_image=”on” background_image=”https:\/\/expertinum.ch\/wp-content\/uploads\/2020\/05\/headerbild-news.jpg” background_size=”initial” background_position=”top_right” custom_padding=”||||false|false” custom_padding_tablet=”” custom_padding_phone=”0px||30px||false|false” background_last_edited=”on|phone” background_color_gradient_direction_tablet=”90deg” background_color_gradient_start_position_tablet=”30%” background_color_gradient_end_position_tablet=”100%” background_position_tablet=”top_right” custom_css_main_element=”background-color:#f8f9fd;”][et_pb_row _builder_version=”4.4.4″ custom_margin=”0px||0px||false|false” custom_padding=”0px||0px||false|false”][et_pb_column type=”4_4″ _builder_version=”4.4.4″][et_pb_post_title author=”off” date_format=”d.m.Y” categories=”off” comments=”off” featured_image=”off” _builder_version=”4.4.5″ title_font=”Montserrat|300|||||||” title_text_color=”#10458c” title_line_height=”1.5em” title_font_size_tablet=”36px” title_font_size_phone=”28px” title_font_size_last_edited=”on|phone” title_line_height_tablet=”” title_line_height_phone=”1.4em” title_line_height_last_edited=”on|phone”][\/et_pb_post_title][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.4.4″ position_origin_a=”bottom_left” z_index=”0″ width=”100%” max_width=”100%” custom_margin=”0px||0px||false|false” custom_padding=”0px||0px||false|false”][et_pb_column type=”4_4″ _builder_version=”4.4.4″][et_pb_text content_tablet=”” content_phone=”” content_last_edited=”on|tablet” _builder_version=”4.4.8″ text_font=”Montserrat|500|||||||” text_text_color=”rgba(0,0,0,0.08)” text_font_size=”270px” text_line_height=”1em” positioning=”relative” position_origin_a=”bottom_left” width=”100%” custom_margin=”-56px||-90px||false|false” custom_margin_tablet=”” custom_margin_phone=”-19px||||false|false” custom_margin_last_edited=”on|phone” custom_padding=”0px||0px||false|false” animation_style=”slide” animation_direction=”right” animation_duration=”8000ms” animation_intensity_slide=”8%” animation_starting_opacity=”10%” animation_speed_curve=”linear” scroll_vertical_motion=”0|70|70|100|4|0|-4″ text_font_size_tablet=”128px” text_font_size_phone=”80px” text_font_size_last_edited=”on|phone” header_font_size_tablet=”” header_font_size_phone=”” header_font_size_last_edited=”on|tablet”]Information[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ custom_padding_last_edited=”on|tablet” _builder_version=”4.4.4″ background_color=”rgba(0,0,0,0)” positioning=”none” vertical_offset=”-200px” z_index=”53″ custom_margin=”||50px||false|false” custom_padding=”30px||||false|false” custom_padding_tablet=”0px||||false|false” custom_padding_phone=””][et_pb_row column_structure=”1_3,2_3″ custom_padding_last_edited=”on|tablet” _builder_version=”4.4.4″ custom_margin_tablet=”||||false|false” custom_margin_phone=”” custom_margin_last_edited=”on|desktop” custom_padding=”0px||||false|false” custom_padding_tablet=”0px||0px||false|false” custom_padding_phone=””][et_pb_column type=”1_3″ _builder_version=”4.4.4″][et_pb_image src=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9mZWF0dXJlZF9pbWFnZSIsInNldHRpbmdzIjp7fX0=@” title_text=”News_Test” show_bottom_space=”off” _builder_version=”4.4.5″ _dynamic_attributes=”src” custom_margin=”30px||||false|false” custom_margin_tablet=”60px||0px||false|false” custom_margin_phone=”” custom_margin_last_edited=”on|desktop”][\/et_pb_image][\/et_pb_column][et_pb_column type=”2_3″ _builder_version=”4.4.4″][et_pb_text _builder_version=”4.7.0″ custom_margin=”30px||||false|false” custom_margin_tablet=”0px||||false|false” custom_margin_phone=”” custom_margin_last_edited=”on|desktop” border_color_bottom=”rgba(51,51,51,0.22)”]<\/p>\n
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
Below you will find an overview of some of the main changes for tax at source requirements.<\/p>\n
[\/et_pb_text][et_pb_button button_url=”https:\/\/expertinum.ch\/wp-content\/uploads\/2020\/11\/Expertinum-News_QSTV-2021_EN-1.pdf” button_text=”Tax At Source 2021 (PDF)” _builder_version=”4.7.0″ hover_enabled=”0″ sticky_enabled=”0″][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.4.2″ custom_margin=”0px||||false|false” custom_padding=”32px||32px||true|false” bottom_divider_color=”#ededed” bottom_divider_arrangement=”above_content” border_width_top=”1px” border_color_top=”#dddddd” saved_tabs=”all”][et_pb_row column_structure=”1_5,1_5,1_5,1_5,1_5″ use_custom_gutter=”on” gutter_width=”1″ _builder_version=”4.4.2″][et_pb_column type=”1_5″ _builder_version=”4.4.2″][et_pb_text _builder_version=”4.4.7″ text_line_height=”1.5em” header_2_font=”Montserrat|700|||||||” header_2_text_color=”#000000″ header_2_font_size=”22px” text_orientation=”center” custom_margin_tablet=”||30px||false|false” custom_margin_phone=”” custom_margin_last_edited=”on|tablet”]Z\u00fcrich-City<\/strong> <\/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 [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_3,1_3,1_3″ make_equal=”on” _builder_version=”4.4.8″ custom_padding=”||0px|||”][et_pb_column type=”1_3″ _builder_version=”4.4.8″ background_color=”#ffffff” custom_padding=”10px|10px|10px|10px|true|true” custom_padding_tablet=”20px|20px|20px|20px|true|true” custom_padding_phone=”” custom_padding_last_edited=”on|tablet” animation_style=”slide” animation_delay=”200ms” custom_css_main_element=”display: flex;||flex-direction: column;||justify-content: center;” border_radii=”on|4px|4px|4px|4px”][et_pb_image src=”https:\/\/www.expertinum.ch\/wp-content\/uploads\/2020\/06\/logo-expert-suisse-pas.gif” alt=”EXPERTsuisse” title_text=”EXPERTsuisse” align=”center” _builder_version=”4.4.8″][\/et_pb_image][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.4.7″ background_color=”#ffffff” custom_padding=”20px|20px|20px|20px|true|true” animation_style=”slide” animation_delay=”400ms” custom_css_main_element=”display: flex;||flex-direction: column;||justify-content: center;” border_radii=”on|4px|4px|4px|4px”][et_pb_image src=”https:\/\/www.expertinum.ch\/wp-content\/uploads\/2020\/04\/srg-logo.gif” alt=”SRG Schweizerische Revisionsgesellschaft” title_text=”SRG Schweizerische Revisionsgesellschaft” align=”center” _builder_version=”4.4.4″][\/et_pb_image][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.4.1″ background_color=”#ffffff” custom_padding=”20px|20px|20px|20px|true|true” animation_style=”slide” animation_delay=”600ms” custom_css_main_element=”display: flex;||flex-direction: column;||justify-content: center;” border_radii=”on|4px|4px|4px|4px”][et_pb_image src=”https:\/\/www.expertinum.ch\/wp-content\/uploads\/2020\/06\/logo-abacus-pas.gif” alt=”AbacusCloudPartner” title_text=”AbacusCloudPartner” align=”center” _builder_version=”4.4.8″][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":" We have compiled a selection of the main changes in tax at source compared to the existing regulations. …<\/p>\n","protected":false},"author":4,"featured_media":2285,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","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":15,"href":"https:\/\/expertinum.ch\/en\/wp-json\/wp\/v2\/posts\/2611\/revisions"}],"predecessor-version":[{"id":2678,"href":"https:\/\/expertinum.ch\/en\/wp-json\/wp\/v2\/posts\/2611\/revisions\/2678"}],"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}]}}
\nAm Schanzengraben 25
\nCH-8022 Z\u00fcrich
\nE-Mail<\/a>
\nT +41 44 344 45 45<\/a>[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_5″ _builder_version=”4.4.2″][et_pb_text _builder_version=”4.4.7″ text_line_height=”1.5em” header_2_font=”Montserrat|700|||||||” header_2_text_color=”#000000″ header_2_font_size=”22px” text_orientation=”center” custom_margin_tablet=”||30px||false|false” custom_margin_phone=”” custom_margin_last_edited=”on|tablet” custom_padding_tablet=”” custom_padding_phone=”” custom_padding_last_edited=”on|desktop”]Z\u00fcrcher-Seefeld<\/strong>
\nKlausstrasse 43
\nCH-8008 Z\u00fcrich
\nE-Mail<\/a>
\nT +41 43 499 20 20<\/a>[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_5″ _builder_version=”4.4.2″][et_pb_text _builder_version=”4.4.4″ text_line_height=”1.5em” header_2_font=”Montserrat|700|||||||” header_2_text_color=”#000000″ header_2_font_size=”22px” text_orientation=”center” custom_margin_tablet=”||30px||false|false” custom_margin_phone=”” custom_margin_last_edited=”on|tablet”]Z\u00fcrich-Wollishofen<\/strong>
\nZellerstrasse 58
\nCH-8038 Z\u00fcrich
\nE-Mail<\/a>
\nT +41 43 399 78 78<\/a>[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_5″ _builder_version=”4.4.2″][et_pb_text _builder_version=”4.4.8″ text_line_height=”1.5em” header_2_font=”Montserrat|700|||||||” header_2_text_color=”#000000″ header_2_font_size=”22px” text_orientation=”center” custom_margin_tablet=”||30px||false|false” custom_margin_phone=”” custom_margin_last_edited=”on|tablet”]Dielsdorf<\/strong>
\nWehntalerstrasse 54
\nCH-8157 Dielsdorf
\nE-Mail<\/a>
\nT +41 44 854 89 89<\/a>[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_5″ _builder_version=”4.4.2″][et_pb_text _builder_version=”4.4.8″ text_line_height=”1.5em” header_2_font=”Montserrat|700|||||||” header_2_text_color=”#000000″ header_2_font_size=”22px” text_orientation=”center”]Winterthur<\/strong>
\nTechnoparkstrasse 3
\nCH-8406 Winterthur
\nE-Mail<\/a>
\nT +41 52 209 08 10\u200b<\/a>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.4.7″ background_color=”#ededed” custom_margin=”||||false|false” custom_padding=”27px||||false|false” top_divider_color=”#ffffff” top_divider_height=”60px” border_color_top=”rgba(51,51,51,0.17)” saved_tabs=”all”][et_pb_row _builder_version=”4.4.1″ custom_padding=”0px||0px|||”][et_pb_column type=”4_4″ _builder_version=”4.4.1″][et_pb_text _builder_version=”4.4.5″ text_font=”||||||||” text_text_color=”#000000″ text_line_height=”1.6em”]<\/p>\nNetzwerk & Mitgliedschaften<\/h3>\n