Instruction of the Department of Finance regarding the implementation of withholding taxes for foreign
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1 Instruction of the Department of Finance regarding the implementation of withholding taxes for foreign workers (Of 30 September 2005) Valid as of 1 January 2006 A. Subjective tax liability In accordance with the Ordinance on Withholding Tax for foreign employees of 2 February 1994 (Ordinance on Withholding Tax I) foreign nationals without a permanent residence permit with regard to immigration policing who stay in the Canton and exercise gainful employment shall be subject to withholding tax. Foreign employees whose spouse is a Swiss citizen or holds a permanent residence permit and who is living with said spouse in a legally and effectively intact marriage shall be exempt from the liability to withholding tax. Employees without fiscal domicile or residence in Switzerland, in particular those who stay for a brief period (e.g. with L permit), as weekly residents or cross-border commuters working as employees shall be subject to withholding tax irrespective of their nationality. Employees living abroad of an employer with registered offices or establishments in the Canton shall be subject to withholding tax, even if their employment is executed in total or in part outside Switzerland, as long as the applicable double taxation agreement (DTA) stipulates that the right of taxation shall be assigned to Switzerland or if there is no double taxation agreement between Switzerland and the state of residence. Employees without fiscal domicile or residence in Switzerland shall be subject to withholding tax irrespective of their nationality if they are paid a salary or other form of compensation by an employer with registered offices or establishments in the Canton for work on behalf of international transport on-board a vessel or a plane or in case of road transport. The precondition for withholding tax deduction is an income from non-self-employed gainful employment (employment contract; directors' fees etc.). The employment contract is also valid if concluded orally
2 Secondary gainful activities shall be considered a non-self-employed gainful employment. 6 The liability to withholding tax starts with the beginning of gainful employment (including minors). B. Objective tax liability I. Income from gainful employment Any compensation assigned or paid out to the employee or a third person shall be taxable in the context of an employment relationship, in particular ordinary wages (monthly salaries, hourly or daily wages, piecework pay, overtime pay, nightwork pay and extra work or work premiums), additional bonuses (family allowances and children's supplements, meal allowances, residence allowances and cost of living allowances etc.), commissions, gratuities, allowances for years of service, payments in kind (board and lodging, accommodation, company car etc.), tips, lump sum expenses and severance allowances. Bonus payments, commissions etc. received by an employee who moved to a country with which Switzerland has a double taxation agreement shall be taxable irrespective of their nationality to the extent to which the work had been performed in Switzerland. Benefits paid by the employer in the form of premiums for health insurance, accident insurance, occupational benefits insurance and survivors insurance etc. as well as the payment of withholding tax (net wage agreement) paid by the employer rather than the employee shall be part of the taxable gross wages. If the pension fund is exclusively or predominantly financed by the employer, the Withholding Tax Service of the Cantonal Tax Office shall be consulted to determine the gross wages subject to withholding tax. Benefits paid by the employer for the journey to work (travel compensation) as well as extra costs for catering at the usual place of work shall be part of the taxable gross wages. This does not affect the sale of lunch checks at reduced prices. Benefits paid by the employer to reimburse travel expenses and other special occupational expenses shall not be considered as part of the taxable gross wages as long as genuine expenses have been incurred. Evidence of such expenses shall be provided. This does not affect lump sum expenses paid on the basis of an approved expense regulation, accepted by the Canton of Zurich. 2
3 In general, for the assessment of payments in kind, the lump sum estimates of the Swiss federal old age and survivors' insurance shall apply. Gross wages shall be taxable without any deduction. This particularly applies to contributions to the federal OASI /IV (old age and survivors' insurance/invalidity Insurance), ALV (unemployment insurance) as well as to the UVG (accident insurance) and BVG (occupational pension) premiums II. Substitute income Any substitute incomes shall be taxable in the context of a current or temporarily restricted or interrupted non-self-employed gainful employment. Thus, in particular daily allowances (IV, UV, ALV, KUVG etc.), invalidity pensions (IV, UV, occupational benefits provisions etc.) and compensation payments of liable third parties shall be taxable. Substitute incomes subject to tax deduction at source include, e.g.: - Benefits paid by the employer that do not represent direct remuneration for work done (e.g. severance allowances, compensation for noncompetition clauses etc.); - IV daily allowances, IV pensions and IV capital benefits from IV and occupational benefits provisions as well as equivalent other pension plans; - Benefits under unemployment insurance; - UVG daily allowances and UVG partial retirement benefits and capital benefits instead of them; - Daily allowances of the health insurance as well as benefits paid by liable third parties for loss of income. The following items shall not be considered as substitute incomes and shall thus not be subject to withholding tax but shall rather be taxable according to the regular tax assessment system: - OASI pensions; - Full old-age retirement benefits and impairment compensation under UVG; - Old age and survivors' benefits according to the 2nd and 3rd pillar; - Vested benefits (cash payment) according to 2nd and 3rd pillar a
4 C. Calculation of the tax I. Tariffs 15 Withholding taxes on income from gainful employment and substitute income shall be due according to the following monthly tariffs: Tariff A Tariff B Tariff C Tariff D Tariff G For single taxpayers (single, effectively or legally separated, divorced and widowed taxpayers). Applicable to married single-income families living in an effectively and legally intact marriage as well as to widowed, effectively or legally separated, divorced and single taxpayers living with children. Applicable to married spouses living in a legally and effectively intact marriage who are both gainfully employed in their primary occupation. Applicable to taxpayers with a secondary gainful activity. Applicable to cross-border commuters. II. Application of the tariffs 1. General provisions 16 Those subject to withholding tax shall fall under the instruction of the Department of Finance regarding social security deductions and, by analogy, tax tariffs. The following tariffs shall apply in general: Taxpayers' tax tariffs Single, separated, divorced or widowed taxpayers as well as married dual-income couples with one spouse living abroad A B C D A 0* + levels for Children ** Married single-income couples living legally and effectively in an intact marriage Single, separated, divorced or widowed taxpayers living with children B 0* + levels for children B 0* + levels for minor children ** 4
5 Married dual income couples in an intact marriage: - Husband - Wife C 0* + levels for children C* ** ** * Applicable to those with a primary gainful employment as well as (in general) to substitute incomes. ** Applicable to those with a secondary gainful employment as well as to certain substitute incomes (cf. margin number 31). Applicable tariffs shall be communicated by the competent local tax office. The competent municipality shall be the one where the employee has his domicile or residence. The municipality where the employer or the insurer have their registered offices or establishment shall be responsible for employees without domicile or residence in Switzerland. In general, the tariff notification does not consider child deductions (except tariff notifications for unemployment insurance schemes), however it does indicate that they shall be considered by the employer in accordance with the rules governing child allowance. This does not affect employees who assert deductions for their minor children who do not receive any children's supplements or for their children over the age of majority or for persons supported by them. In such cases, the notification of the competent local tax office shall specifically indicate the number of deductions granted (cf. margin number 45). If the notification of the local tax office lacks upon the first wage payment, the employer or insurer shall determine the applicable tariff based upon the information provided by the employee and checked by the employer or insurer as well as the applicable tariff level on the basis of the children's supplements paid out. If an employee fails to provide reliable information on his personal situation, the employer or insurer shall apply the following tariffs: - For singles as well as for employees with uncertain marital status, the A 0 tariff with church tax shall apply; - For married female employees, the C tariff with church tax shall apply; - For married male employees, the C 0 tariff with church tax shall apply
6 If one can reasonably assume, due to the circumstances, that a married employee is solely responsible for defraying family living expenses, the B tariff shall apply. This also applies if the other spouse has a secondary gainful activity. The situation at the moment of the payment or transfer, credit entry or clearing of the taxable performance is decisive for the tax deduction. Modifications of the marital status, the number of child or support deductions as well as the start of or retirement from gainful employment by the spouse (cf. margin numbers 28 and 48) shall be considered from the month following the event. If two persons subject to withholding tax marry, the modification of the applicable tariff shall apply from the start of the month following the marriage. Information on disputes regarding the applicable tariff or the applicable tariff level shall be submitted for review to the competent local tax office immediately, at the latest by the end of March of the year following the event. 2. Tariff applicable to dual income couples (C tariff) The tariff applicable to dual income couples (C tariff) shall be applied whenever the two spouses are gainfully employed in their main occupation in Switzerland. In this case, the wife shall be taxed according to tariff level C and the husband according to tariff level C 0 (in addition to further tariff levels). As a matter of principle, tariff levels for support and maintenance benefits shall only be considered for the husband. The C tariff shall also apply if the income from gainful employment of one spouse is subject to withholding tax while the income from primary gainful employment of the other spouse (i.a. due to salaries earned abroad) shall be taxed in an ordinary procedure. Upon request of an employee, the C tariff shall not apply in case of an interruption of gainful employment of at least four months of one of the spouses. The precondition for derogations from one of the aforementioned principles or for the abolition of the C tariff is, in any event, the notification of the Tax Office of the competent municipality. 6
7 3. Tariff applicable to secondary gainful employment (D tariff) The tariff applicable to secondary gainful employment of 10 % (incl. federal tax) is under the proviso that the employee or his/her spouse has a primary gainful employment (A, B or C tariff) with another employer. In general, one can assume that secondary gainful activities apply whenever weekly working hours are under 15 hours and (cumulatively) monthly gross incomes are less than CHF The tariff applicable to secondary gainful employment of 10 % (incl. federal tax) shall be applied to substitute incomes if the insurer does not pass them on according to the insured incomes of the insured person or if they come in addition to a potential gainful employment Tariff applicable to cross-border commuters (G tariff) The tariff applicable to cross-border commuters shall be applied to employees living in Germany and working in the Canton of Zurich and who regularly return to their German place of residence, irrespective of their nationality. This tariff in principle amounts to 4.5 % of the annual taxable incomes. The condition for the application of the (reduced) tariff applicable to cross-border commuters is that per calendar year, a certification of residence shall be submitted to the employer (and kept by him) by the German Tax Authority on the official form (Gre-1 or Gre-2). If this certification is not provided, the regular withholding tax tariff shall apply (tariff A or B). Cross-border commuters who, for professional reasons, cannot return to their domicile in Germany for more than 60 days per year shall be taxable according to the regular withholding tax tariff (tariff A or B). The precondition for the exclusive taxation of the total gainful income in the Canton is the employer's certification on the official form (Gre-3) regarding the number of days on which, for professional reasons, the cross-border commuter was unable to return to his German domicile. The employer shall submit this form together with a list of the days of non-return to the Cantonal Tax Office, Withholding Tax Service, Bändliweg 21, 8090 Zürich-Altstetten
8 III. Calculation of the withholding tax deduction 1. Income from gainful employment Monthly gross wages are the decisive factor for the calculation of the tax deduction. Supplementary allowances and additional incomes, like piecework pay, overtime pay, compensation for holidays and public holidays, cost of living allowances, sickness and accident benefits, children's supplements and tips shall be considered in the month of the transfer or clearing. Gratuities, loyalty bonuses, 13th month's salary and similar allowances shall be considered for the calculation of the withholding tax deduction at the moment of the effective payment, transfer or clearing together with the gross wages of the corresponding month. Upon termination of employment, any payments due at the end of the termination but paid out at a later point in time to the employee, e.g. compensation for holidays paid later, shall be considered together with the gross wages of the last working month, and the withholding tax deduction shall be based on this total sum. On the other hand, for any payment due after the termination of employment, e.g. bonus payments agreed subsequently, the calculation of the withholding tax deduction shall be considered as if it were an (additional) monthly wage. When entering an employment relationship or upon its termination in the course of one month or in case of differing pay periods from the regular monthly wage, the withholding tax shall be calculated on a pro rata basis of the gross wages of a full month. For employees living abroad who (in general due to a short-term residence permit) only work on a daily basis per month for a Zurich employer, the relevant monthly wage subject to withholding tax shall be determined in a first step by projecting the daily gross wages to one month (of respectively 20 working days). The percentage thus assessed on the basis of the calculated monthly wages and the applicable tariff shall be applied to the monthly salary paid out. In case of hourly wages, the relevant monthly hours (180) shall be multiplied when entering an employment relationship or upon its termination in the course of one month to determine the wages of a full month. 8
9 The relevant percentages for fortnightly wages can be found in the tariff table by dividing the fortnightly gross incomes by the number of days of the wage period (14) and multiplying that figure by the relevant number of days (30) for the monthly tariff Substitute income The withholding tax deduction at the relevant tariff shall be calculated including substitute income (daily allowances etc.) paid out by the employer by adding substitute incomes plus any other income from gainful employment. If the substitute income is paid out with retroactive effect and concerns several months, the corresponding amount shall be considered on a pro rata basis concerning the number of months for the calculation of the withholding tax deduction. Any substitute income (in particular unemployment benefits) directly paid out by the insurer to the insured person shall be subject to withholding tax deduction in accordance with the applicable withholding tax tariff under the taxation of earned income. This does not affect withholding taxes on substitute income paid by the insurer in accordance with the income of the insured person or which may apply in addition to possible income from gainful employment; it shall be taxed according to the tariff applicable to secondary gainful activities (D tariff) (cf. margin number 31). Lump sum cash settlements may be paid as recurring benefits and shall be considered for the calculation of the withholding tax together with all other income as if they were paid out over the year instead of a single lump sum cash settlement. Calculations shall be done by the Cantonal Tax Office, Withholding Tax Service IV. Tariff corrections If spousal or child support or maintenance for children no longer benefiting from children's supplements payments or for children who have reached the age of 18 years and who are still in vocational training or for totally or partially disabled persons is asserted, the employee or the employer or the insurer shall seek a notification of the Tax Office of the competent municipality regarding the applicable tariff level, at the latest by the end of March of the year following the event, by submitting as an appendix the relevant documents (divorce decree, proof of payment etc.). 45 9
10 The Cantonal Tax Office may also directly determine the corresponding tariff to be applied The tariff to be applied to support or maintenance shall be communicated by the competent local tax office for a maximum of two years. The precondition for the granting of an additional tariff level shall be the provision of proof of corresponding benefits. Whether the necessary preconditions still apply shall be checked anew upon expiry of the aforementioned period. If an employee provides proof of support or maintenance for more than five or four (tariff C) persons, the corresponding additional tariff tables may be ordered from the Cantonal Tax Office, Withholding Tax Service. Requests for information on another tariff or another tariff level, in particular in case of resignation from employment or in case of a provisional interruption of gainful employment of more than four months of one of the two spouses as well as tariff corrections shall be submitted by the employee or the employer or the insurer with the Tax Office of the competent municipality by the end of March of the year following the event. If the employee fails to do so, the potential right to recover sums shall be forfeited. If childcare costs, interest on loans, further education costs not included in the tariff or contributions to recognized forms of restricted pension provisions (pillar 3 a) are asserted or if a request for recalculation of withholding taxes in accordance with the Zurich withholding tax tariffs is made in case an employer outside the Canton applies the tariff of his Canton of domicile, the employee or the employer or the insurer may submit a corresponding request with the corresponding documents appended (e.g. interest certificate issued by the bank etc.) at the latest by the end of March of the year following the event with the Cantonal Tax Office, Withholding Tax Service, Bändliweg 21, 8090 Zürich-Altstetten, in order to apply for the reimbursement of excess amounts of withholding taxes. If expenses are asserted for the employee, his wife or children due to illness, accident or invalidity, the employee or the employer or the insurer may, as long as the taxable person bears the costs himself, file a corresponding request with the Cantonal Tax Office, Withholding Tax Service, Bändliweg 21, 8090 Zürich-Altstetten by appending the relevant documents at the latest by the end of March of the year following the event, in order to apply for the reimbursement of excess amounts of withholding taxes. 10
11 D. Reservation of taxation in an ordinary procedure If the taxpayer has other taxable incomes, in particular due to work as a self-employed person, from movable and immovable assets, alimony for himself or for children under parental authority, the granting or using of copyrights and patents, lotteries or lottery-like undertakings as well as competitions, usufruct, foundations, retirement benefits, pensions or if he receives capital benefits from pensions, such supplementary incomes shall be taxable in accordance with the general rules applicable under tax law. The same applies to taxpayers with taxable assets. In urgent cases, in particular in case of the taxpayer's permanent departure from Switzerland, the supplementary assessment of capital benefits from pension funds may be waived. The local tax office may compute the tax amount and invoice it directly to the taxable person. If an employee holds a permanent residence permit or if he marries a spouse who is a Swiss citizen or who holds a permanent residence permit, said employee shall be assessed in accordance with the provisions under the tax law in an ordinary procedure as from the beginning of the month following the event. This shall also apply if the other spouse is not gainfully employed or if, in an existing marriage, one spouse obtains the permanent residence permit or becomes a Swiss citizen. In case of an effective or legal separation or divorce from a spouse holding Swiss citizenship or a permanent residence permit, foreign employees who do not hold a permanent residence permit in accordance with immigration policing shall be subject to tax deduction at source as from the beginning of the month following the event. The foreign employees shall be obliged to file a tax return in accordance with the provisions of the normal assessment system. Should gross incomes of a taxpayer subject to tax deduction at source (except for cross-border commuters, short-term and weekly residents) exceed CHF in one calendar year, and if said taxpayer has his domicile or residence in the Canton in terms of the tax law, his total incomes and assets of the current and the following years shall be subject to retrospective ordinary assessment until the end of his liability to withholding tax. This also applies in case of provisionally or permanently falling below the CHF limit in the years following the event If the tax liability in the Canton fails to cover an entire calendar year, calculations in accordance with margin number 55 shall be based upon the relevant gross incomes taxed at source projected to 11
12 twelve months The withholding tax shall be taken into account interest-free in accordance with the taxes computed in the ordinary assessment procedure. If an employee is subject to retrospective assessment anyway, he may be freed from liability to withholding tax upon request with the Cantonal Tax Office, Withholding Tax Service, if the employer provides sufficient evidence for the payment of taxes or if the payment of taxes can be regarded as secured by other means. Bank guarantees and guarantee bonds of banks located in the Canton or with offices in the Canton shall be deemed to be sufficiently secured. E. Duties I. Duties of the person owing the taxable performance The person owing the taxable performance shall be the employer or insurer with registered offices or establishments in the Canton of Zurich. Establishments outside the Canton shall be subject to the law applicable in their Canton (of establishment). In case of restaurants, the person owing the taxable performance may be the owner, tenant or the manager. The employer is the person the employee works for, acting according to his guidance and following his instructions. The employer or the insurer shall clarify the liability to withholding tax and the applicable tariff before payment of the taxable performance. Should the employee subject to withholding tax be a citizen of EU/EFTA countries and the employer has not yet received a tariff notification, the corresponding registration form has to be filled in. The withholding tax deduction shall be made at the moment of the effective payment, transfer or clearing of the taxable performance for all the employees subject withholding tax Tax deduction shall be made irrespective of potential attachment of earnings or appeals. A detailed statement of accounts shall be made on the cantonal form for the settlement of accounts concerning the deducted withholding tax. If the person owing the taxable performance uses his own statement form, all the details of the official statement form must be listed on it, namely: - OASI number of the taxpayer (11 digit number); 12
13 - Name, first name of the taxpayer; - Municipal authority of domicile or residence entitled to collect taxes; - Canton of domicile; - Date of entry or departure or respectively modification of the applicable tariff; - Gross salary (total sum of monthly salaries in case of settlement periods covering several months); - Tariff (with or without church tax); - Number of children or assisted persons; - Deducted withholding tax (total sum of withholding tax in case of settlement periods covering several months). Insurers paying out the substitute incomes to persons subject to withholding tax shall establish a separate statement of accounts on behalf of such recipients of substitute incomes. The Cantonal Tax Office, Withholding Tax Service determines the period the person owing the taxable performance has available for settling the accounts (settlement period). If there is no decision on the settlement period, the settlement of accounts shall be established on a monthly basis or, in case less than ten taxpayers are subject to tax deduction, on a quarterly basis (monthly or resp. quarterly settlement period). Quarterly settlement periods end on 31 March, 30 June, 30 September, 31 December respectively. In individual cases, the Cantonal Tax Office, Withholding Tax Service, may, by derogation from margin number 64, determine shorter settlement periods or, for employers or insurers if they only settle minor tax liabilities, longer periods, at most, however, spanning a yearly settlement period. The decision of the Cantonal Tax Office, Withholding Tax Service, regarding the relevant settlement period shall be valid until a new decision is taken, even if the number of employees subject to withholding tax has changed in the meantime. The Cantonal Tax Office, Withholding Tax Service, may authorise the employer or the insurer upon request to defer the settlement of accounts to the end of the calendar year and to make monthly or quarterly payments on account. Payments on account shall correspond to 95 % of withholding taxes effectively owed
14 Corrections of withholding tax deduction already settled shall be established by the employer or insurer and indicated and settled correspondingly with the subsequent settlement of accounts. The settlement of accounts shall be submitted to the Cantonal Tax Office, Withholding Tax Service, Bändliweg 21, 8090 Zürich-Altstetten, within 15 days from the expiry of the settlement period (deadline for the settlement of accounts). The withholding tax owed on the basis of the settlement of accounts shall be due upon the expiry of the deadline for the settlement of accounts and payable (term of payment) within 30 days upon invoice (inpayment form with reference number). In case of default of payment of withholding taxes by the employer or the insurer, the Cantonal Tax Office, Withholding Tax Service shall give notice to the debtor. A decision on withholding tax owed shall be issued together with the request for payment. Such decision corresponds to a decision in terms of Section 139 of the tax law. If the employer or insurer pays the withholding tax after the regular period of settlement and the term of payment (45 days after expiry of the decreed settlement periods) expired, default interest shall be due up to the date of receipt of the withholding tax. If the employer or the insurer is overdue in terms of the payment of withholding taxes in respect of several settlement periods, default interest shall be calculated on the basis of the average withholding tax amounts owed per settlement period. The employer or the insurer shall be liable to pay withholding taxes regardless of fault. The employer or the insurer shall forward to the employee any document intended for him (in particular a copy of the tariff to be applied) and, per end of year or upon his departure, to issue a certificate on the amount of withholding tax deductions in the form of a salary statement. The employer or the insurer shall make available to the employee any information upon request with respect to every withholding tax deduction so that said employee can check the accuracy of the withholding tax deduction. The employer or the insurer shall inform the Cantonal Tax Office, Withholding Tax Service, Bändliweg 21, 8090 Zürich of the following: 14
15 - The entries and departures of employees subject to withholding tax together with the monthly or quarterly withholding tax settlements or whenever special settlement periods have been granted; - The takeover or termination of a business, a potential relocation of the place of business, change of the company name, business transformations, change of tenant/owner as well as closing down of operations. The employer or the insurer shall keep any documents necessary for checking withholding taxes for a period of ten years and produce the documents to the auditor in the event of an audit. Upon request, the Cantonal Tax Office, Withholding Tax Service shall release the employer or the insurer from the obligation to withholding tax deduction whenever an employee with domicile or residence in the Canton receives wages from abroad and these wages are not recovered by the Swiss or the Zurich employer (cf. margin number 59). If the employer or the insurer wilfully or negligently fails to meet the official instructions, they may be punished with a disciplinary fine. The employer or the insurer who wilfully or negligently fails to deduct withholding taxes or who fails to do so correctly may be punished with a fine (tax evasion). If an employer or insurer uses the withholding tax deducted for his own purposes or on behalf of a third party, he may be sentenced to a prison term or to pay a fine of up to CHF (embezzlement) II. Duties of the municipalities The local tax offices shall enter the persons subject to withholding tax in their municipality in a special register and notify the respective employer or insurer of their tax claim (form Q 312 with a copy for the taxpayer and for the Cantonal Tax Office, Withholding Tax Service, Bändliweg 21, 8090 Zürich-Altstetten) within one month after being informed of the withholding tax liability. On the same form, they shall inform the employer or the insurer respectively of the taxpayer's personal situation in order to apply the correct tariff. If the employer or the insurer is situated outside the Canton, a copy of this information shall be forwarded to the employer's or the insurer's Tax Office outside the Canton When a taxpayer relocates his domicile or residence to another 15
16 Zurich municipality, he shall remain taxable in the former municipality for the remainder of the current fiscal year. The withholding tax register shall include: - All foreign nationals with domicile or residence in the municipality, irrespective of the place of work, who pursue non-self-employed gainful employment and who do not have a permanent residence permit with regard to immigration policing for the Canton. - All persons (foreigners or Swiss) without domicile or residence in Switzerland who pursue non-self-employed gainful employment temporarily or as cross-border commuters or weekly residents. Registered persons shall be entered with their family name, first name (if applicable, with the family name and first name of both spouses), occupation, OASI number, ZAR number (Central Aliens Register), tariff to be applied, marital status, denomination, exact address and exact indication of the employer. The information gathered shall be the basis for the correct tariff to be applied. The denomination shall be entered in accordance with the instructions of the circular on church tax liability. The register shall be kept in the form of sheets (form Q 300) or on data media. The use of own forms as well as DP solutions are subject to approval by the Cantonal Tax Office, Withholding Tax Service, Bändliweg 21, 8090 Zürich-Altstetten. The local tax offices shall immediately notify the Cantonal Tax Office, Withholding Tax Service, Bändliweg 21, 8090 Zürich-Altstettenall as well as the respective employer of foreign nationals who are issued the permanent residence permit with regard to immigration policing or who are married to a Swiss citizen or to a person holding a permanent residence permit and inform them of the assessment of the taxpayer in an ordinary procedure. If the employer or the insurer is situated outside the Canton, a copy of this information shall be forwarded to the employer's or the insurer's Tax Office outside the Canton. The local tax offices shall check the requests of the employers or insurers and taxpayers concerning the applicable tariff level regarding maintenance and support deductions and decide on the requests for remission of persons liable to withholding taxes. Tariff notifications shall be submitted in writing to the employer or the insurer together with a copy for the taxpayer. In terms of taxpayers' requests for tax remission, the provisions under tax law and the corre- 16
17 sponding implementing provisions regarding the remission and depreciation of cantonal and communal taxes shall apply mutatis mutandis. The local tax offices shall forward the tax return forms every year to employees liable to withholding tax who are subject to retrospective assessment according to their information. Should such an employee move to a different municipality, he shall inform the new municipality of their duty to forward the tax return forms. The local tax office shall give the taxpayers as well as the employers or insurers the necessary information for correct withholding taxes F. Tax reimbursement and additional claim I. The situation within the Canton 1. Tax reimbursement In case the employer or the insurer deducted excess amounts of withholding taxes and transferred the corresponding sums to the Cantonal Tax Office, Withholding Tax Service, the excess sum shall be reimbursed under the proviso that such reimbursement is applied for in due time. 94 The employer or the insurer shall reimburse the taxpayer the excess withholding tax deducted. If reimbursement to the taxpayer by the employer or the insurer proves to be difficult (e.g. when there is a change of employer), it may be made by the Cantonal Tax Office, Withholding Tax Service. If the taxpayer is subject to ordinary assessment, the Cantonal Tax Office, Withholding Tax Service, may transfer the excess amounts of withholding taxes received to the competent local tax office so that they can be taken into account in the ordinary tax assessment Additional claim 97 Should the employer or the insurer have failed to deduct withholding taxes or deducted insufficient amounts, the Cantonal Tax Office, Withholding Tax Service, shall oblige him to make a supplementary payment. This does not affect the employer's or insurer's right to revert to the employee. 17
18 II. Intercantonal affairs 98 In intercantonal affairs, the taxpayers shall be reimbursed interestfree any amount of withholding taxes paid in excess by the Cantonal Tax Office, Withholding Tax Service; they shall demand interest-free supplementary payment of taxes in case the amount of taxes paid had been insufficient. Supplementary payments may be waived in case such amount does not exceed CHF 200 per year. G. Distribution of the tax revenue The Cantonal Tax Office, Withholding Tax Service, shall credit the political communes on behalf of the eligible individual municipalities on a quarterly basis to the extent of the provisional share in the respective tax revenue resulting from the settlement of accounts filed. The definitive settlement of accounts over the fiscal year shall be done in the 2nd or 3rd quarter of the year following the event. The Cantonal Tax Office, Withholding Tax Service, shall establish a settlement of accounts for the federal government, the Canton and the municipalities once a year. H. Final provisions 101 This instruction enters into force on 1 January 2006 and replaces the instruction of 1 July 1998 (ZStB IB no. 28/050). It shall be published in the collection of laws. Zürich, 30 September 2005 Department of Finances Dr. Hans Hollenstein 18
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