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Circular No. 45 - Tax at Source on earned income of employees
On June 12th, 2019 the final version of the Circular No. 45 «Tax at Source on earned income of employees» has been published. The aim of the circular is to define the fundamental concepts of the source tax and to standardize the calculations throughout Switzerland. The Circular will enter into force on 01.01.2021. At the same time the new Swissdec-Standard 5.0 will become effective.