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People from abroad working in Switzerland have tax deducted directly from their income (tax at source). Foreigners who live in Switzerland and have a residence permit (permit C), however, need to declare their income and assets in a standard tax return.
Tax is deducted directly from your salary. Your employer will do this automatically if you are a foreign worker and:
If you are a foreign worker resident in Switzerland for tax purposes and your income exceeds a certain limit, a statutory assessment of your whole income and assets will be carried out. This limit is CHF 120,000 for the Confederation (only exception Geneva: CHF 500,000).
The tax at source rate differs from canton to canton. You can get more information from the tax office in your canton.