According to Swiss law, every employer should prepare a Swiss salary certificate for their employees working in Switzerland. This applies also in situations where your employer is outside Switzerland. It might be that the Swiss representative of your employer prepares the Swiss salary certificate on behalf of your foreign employer, or that Deloitte will support with this preparation.
Under certain conditions, foreign workdays can be exempted from Swiss taxation. Please complete your calendar on www.gadeloitte.com to ensure your Deloitte contacts in all authorised countries have access to this data to review when preparing your tax returns.
Foreign persons are liable to Swiss tax at source. Your employer’s withholding obligation ends when you obtain a C-permit as a permanent resident, you obtain a Swiss passport, or you marry a C-permit holder or a Swiss national.
Swiss withholding tax is considered as a tax advance and should not be considered as your final tax liability.
If your employer provides you with a company car that you can also use privately (e.g., for longer private trips, on weekends and during the holidays) and assuming your employer bears the full cost of the car (e.g., total leasing payments), a benefit in kind will be calculated at the rate of 0.9% of the purchase price of the vehicle (without VAT) for vehicle whose value is below CHF 100,000. A special calculation is used for luxury cars, i.e., value above CHF 100,000.
As an example, here is the calculation of the share private for private use throughout the year of a service vehicle: Purchase price without VAT CHF 43,000 x 0,9% x 12 = Annual amount to declare = CHF 4,644.
Swiss family allocations are taxable and generally included in your Swiss salary certificate. However, they are not subject to Swiss social security contributions. If they are not included in your Swiss salary certificate, you should inform Deloitte and provide information about the amount of family allowances received.
Commuting expenses between your home and work may be deductible. If you live far from work, requiring you to use your personal vehicle, you might deduct an expense amount based on the number of kilometres between work and your home.
Professional development and training costs that you have incurred yourself are tax deductible up to a capped amount. This deduction assumes that your employer has not borne the cost of the training. The training must be in direct line with your current professional activity in order to be deductible.
No, there is no deduction for effective costs relating to your clothing.