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| And not only that, but there is room in the federal law to allow a canton to permit any foreign person to be freed of the tax at source regulations. For example in Zürich this is under article 58. This usually requires the payment of some form of deposit or the provision of some other security, for example from the employer, that the taxes will be paid. | |
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Certainly in Schwyz the "employer guaranteed" right to move away from payment of quellensteurer on a PAYE basis was taken away a couple of years ago. Note also that this was never the same as being completely freed from the tax at source regulations, just the payment basis. So for example the prorata temporis taxation on moving canton during the year remains, whereas someone subject to direct taxation would pay in the canton of residence at 31.12.
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