Withholding Tax

Individuals who work in Switzerland but do not have a permanent residence (“C”) permit are subject to withholding tax. This means that tax is deducted from their salary every month and transferred by their employer to the relevant tax authority.

The withholding tax deduction depends on the person’s marital status, whether or not their partner is in gainful employment, the number of children they have, and their religious denomination.

Among professors at UZH, only the following groups are subject to withholding tax:

• SNSF Professors / SNSF Eccellenza Professors
• Visiting professors
• Cross-border commuters
• If the relevant tax authority decides that, for family reasons, it will not recognize Switzerland as the focus of life.

What To Do

If, as a professor, you are subject to withholding tax, you do not need to do anything. The Professorships Department will contact you in due course and notify you of how the process will go forward.