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| Sorry, that's what I meant.
A salaried person is in a "tax at source" situation. And presumably a self-employed person is a "tax declarer"? Is that right? | |
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Not right.
B-permit holders pay tax at source.
If you are a salaried employee, with a C-permit or a Swiss passport, then tax is not deducted from your monthly pay. If you have a B-permit, then it is. But if you don't have tax deducted at source (i.e. by your employer), then it's up to you to make sure you've enough in your savings to pay the demand when it arrives.