• Type: Publication series
  • Date: 4/7/2014

Switzerland – Court Makes Landmark Decision on Inter-cantonal Taxation of Employment Income 

The Swiss Federal Supreme Court ruled on January 29, 2014, that the current system of inter-cantonal allocation of income taxes of Swiss resident taxpayers who are subject to wage withholding taxes is in violation of the provisions of the free movement agreement with the European Union (“EU”) and European Free Trade Association (“EFTA”). The decision means that all EU and EFTA national taxpayers moving between cantons in Switzerland will be treated equally. EU and EFTA nationals who are Swiss residents, subject to wage tax withholding and are moving from a canton with high tax rates to a canton with lower tax rates may wish to consider an appeal of any outstanding tax assessments issued based on a pro rata temporis allocation.


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