• All foreign workers resident in Switzerland - with the exception of those who hold a settlement permit (C permit) and those with a Swiss spouse, or whose spouse holds a settlement permit (C permit).

• Persons resident abroad who receive income from an activity carried out in Switzerland (e.g. cross-border commuters, weekly residents, lecturers, professional sportsmen and women, artists).

Other taxpayers file a tax return and are taxed according to the standard taxation procedure.

Your employer - or your insurance or pension fund - deducts the tax at source from your salary (or benefits) every month and sends the money to the cantonal tax authorities. The tax deducted at source covers your federal, cantonal and communal income taxes. This means that you do not need to fill out a tax return.

The rate of tax deducted at source varies from canton to canton. For more information, you should speak to your cantonal tax authorities (web page available in German, French and Italian).