Tax at Source

In Switzerland the term “tax at source” or “source tax” refers to a tax which is levied as soon as it becomes applicable.

Withholding tax, which is levied as soon as taxable income is generated, is a good example of a tax at source.

Tax at source is also applied to lottery winning and certain capital gains.

More on this topic:
Swiss tax forum

Expert Benjamin Manz
Benjamin Manz was an expert on banking and financial topics at moneyland.ch.
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