Taxation with permit b?


Question by: Boris Caputo | Last updated: December 7, 2021

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(41 votes)

Swiss tax return permit B – Withholding tax. This is a tax that is deducted directly from the salary and is calculated based on the canton of residence and the amount of the salary itself. … Withholding tax is usually cheaper than Italian labor tax.

Who has to pay withholding tax?

Withholding tax is a tax deducted directly from the income of foreign workers. The employer is responsible for the deduction: he is obliged by law to deduct the tax due from the employee’s salary and pay it to the tax authorities.

What can you do with the B permit in Switzerland?

Permit “B”: is issued to citizens belonging to the EU / EFTA who want to settle in Switzerland to exercise a gainful activity (employee or self-employed) or who want to reside without exercising a gainful activity but who can prove that they have the financial means to stay in the territory …

How is the withholding tax calculated?

The withholding tax is nothing more than a monthly tax deducted directly from the salary of each worker. … The withholding tax is calculated on the basis of gross income, family status and the canton of residence or work. This can also vary from one year to the next.

How many taxes do cross-border commuters have to pay?

It will be applied to those who, on the other hand, will be hired after the entry into force of the new agreement. The tax that Switzerland will apply on employment income for new cross-border commuters will rise to 80%. Italy, and this is the big news, will in turn be able to tax frontier workers.

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What are withholding taxes?

Mechanism according to which the withholding agent assumes the obligation to withhold sums of money, which should have been paid to another (substituted) subject, and to pay them to the tax authorities by way of payment of the taxes owed by the substitute.

How long does the B permit last in Switzerland?

B: EU / EFTA residence permit

The residence permit, permit B, is intended for people who have an employment contract for an indefinite period or for a duration of at least 12 months. The permit is valid for 5 years and is extended by another 5 if the conditions continue to be met.

What do you need for the B permit?

Residence permit B

  1. type, number and validity of the identity document (passport / identity card)
  2. validity of the Schengen visa – for citizens of third countries (not EU / EFTA)
  3. data of the employer or data concerning the financial situation if the applicant is not gainfully employed in Switzerland.

When is the B permit lost?

Residence permit “B” and temporary residence permit “L” EU / EFTA: it loses its validity when the foreign person personally announces his departure or when he stays abroad without interruption for a period of more than 6 months, except for reasons relating to performance of military service.

How are the taxes in Switzerland?

Since Switzerland has a federalist system, there are three levels of taxation: federal (7.83% of profits); cantonal (from 4.4 to 19%); municipal (from 4 to 16%).

Who pays the tax?

who pays taxes and contributions compulsorily withdrawn by public bodies in consideration for services on demand that cannot be individualized. A distinction is made between c. by law and c. in fact, that is, between those who are required to pay the tax to the tax authorities and those who, as a result of a possible transfer, bear the burden.

What is the tax domicile?

For natural persons registered in the resident registry, the tax domicile is in the municipality in which they are registered; for non-resident natural persons, taxed on the basis of the source principle, the tax domicile is in the municipality where the predominant part of the income is produced.

When is the C permit obtained?

If a foreign national from an EU or EFTA country has been living in Switzerland regularly and without interruption for more than 5 years, he obtains a permanent residence permit C, with which he enjoys an unlimited residence permit.

How to apply for C permit?

The request must:

The foreign person who has met the necessary requirements to obtain the C permit (see instructions LStr SEM, chapter 3.4 “Residence permit”), makes the request and sends it to the Migration Office at least 14 days before the expiry of the B permit .

How to get permission C?

The holder of the “C” permit is assimilated to a Swiss citizen with the exception of the right to vote and to stand as a candidate and to carry out military service. This permit can be obtained only after having been the holder (for 5 or 10 years depending on the citizenship) of the “B” permit.

How to obtain a residence permit for work reasons?

There are three general requirements that are required in order to obtain a residence permit for work reasons: possession of an entry visa; the regularity of entry; the submission of the residence permit application within eight working days of entry.

How to apply for a residence permit?

Where a residence permit is required

The application to request the issuance or renewal of the residence permit must as a rule be submitted to the Immigration Office of the competent police headquarters, in the place of residence of the foreigner.

How do you write a declaration of hospitality?

How to submit the declaration of hospitality?

  1. Data of the declarant (name and surname, date and place of birth, residence);
  2. Accommodation provision declaration;

  3. Data of the non-EU citizen hosted;
  4. The declaration that you are the owner or tenant of the property;

  5. Signature of the declarant.

Who is entitled to the C permit in Switzerland?

Permit C

It can be granted to foreign citizens who have been residing regularly in Switzerland, usually for at least ten years, with a residence permit B.

How long can you stay in Switzerland?

Citizens of countries of the European Union (EU), the European Free Trade Association (EFTA), or the Schengen area who intend to stay in Switzerland for more than 90 days do not need a visa. However, they must apply for a residence permit.

How long does the G permit last?

The EU / EFTA cross-border commuter permit is valid for five years as long as there is an employment contract of indefinite duration or longer than one year. If the contract is concluded for less than one year, the period of validity of the permit corresponds to that of the contract.

What income is taxed at source?

The following are income subject to withholding tax by way of tax or substitute tax: – interest on the postal or bank current account; – interest on government bonds (Bot, Cct, Ctz, Btp, etc.)

What are the withholdings?

Tax withholdings are the sums that NoiPA withholds from the paycheck of each administered person to fulfill the obligations of payment of IRPEF, the Income Tax of Individuals, on employee income and similar.

What are social security and welfare withholdings?

What are they

Social security withholdings are all those compulsory social security and welfare contributions, calculated on salary, withheld from both the employee and the employer and paid to the Social Security Funds to which the employee is registered.


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