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Old 29.08.2011, 09:34
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Tarifmitteilung [taxed at source, what does "rate A/B/C/D" mean?]

Some one can explain me the differents Traifmitteilung?

How this A B C D will make a diference in my salary?

Thanks in advance
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Old 29.08.2011, 09:40
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Re: Tarifmitteilung [taxed at source, what does "rate A/B/C/D" mean?]

http://www.stadt-zuerich.ch/content/...t_QSt11_en.pdf
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Old 29.08.2011, 09:48
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Re: Tarifmitteilung [taxed at source, what does "rate A/B/C/D" mean?]

The source tax [Quellensteuer] rates for a given income depend on your family status. So if you are married with three kids and an income of CHF70K, for example, you will pay much less tax than a single person with the same CHF70K.

For canton Zürich, the categories are as follows:
A = single adult (incl. separated, divorced, widowed)
B = married couples with only one income, or single-parent families
C = married couples with two incomes
D = your second part-time job
G = cross-border commuters (live in Germany, work in Switzerland)
S = some sort of income subject to "simplified accounting" rules (day labor?)

The first three of these can exist either "mit oder ohne Kirchensteuer", with or without church tax. Whether you pay church tax or not depends on what religion/denomination your Gemeinde thinks you belong to.
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Old 29.08.2011, 09:56
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Re: Tarifmitteilung [taxed at source, what does "rate A/B/C/D" mean?]

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The source tax [Quellensteuer] rates for a given income depend on your family status. So if you are married with three kids and an income of CHF70K, for example, you will pay much less tax than a single person with the same CHF70K.

For canton Zürich, the categories are as follows:
A = single adult (incl. separated, divorced, widowed)
B = married couples with only one income, or single-parent families
C = married couples with two incomes
D = your second part-time job
G = cross-border commuters (live in Germany, work in Switzerland)
S = some sort of income subject to "simplified accounting" rules (day labor?)

The first three of these can exist either "mit oder ohne Kirchensteuer", with or without church tax. Whether you pay church tax or not depends on what religion/denomination your Gemeinde thinks you belong to.
So, B pay less taxes than C?
Or C less than B?
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Old 29.08.2011, 10:00
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Re: Tarifmitteilung [taxed at source, what does "rate A/B/C/D" mean?]

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So, B pay less taxes than C?
Or C less than B?
The tax rates for B are lesser than C.
So, in principle, yes.
Here are the rates for A, B and C (For Zürich).

tarif_a_QSt11.pdf
tarif_b_QSt11.pdf
tarif_c_QSt11.pdf
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Old 29.08.2011, 10:01
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Re: Tarifmitteilung [taxed at source, what does "rate A/B/C/D" mean?]

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So, B pay less taxes than C?
Or C less than B?
B less than C, typically, but you'd have to go and look it up for your canton. (I don't even know whether the categories are the same in all cantons.)

The keyword to search for is "Quellensteuertarife" [source tax rates]. Look for a document with tables of figures headed A, B, C, etc.


The reason they're higher is that tax rates (the normal, non-source rates) are progressive: the higher your combined income, the higher your tax rate. Source tax however has to be calculated on each partner's income individually, so they increase the rates to compensate. Say you each earn CHF70K, your combined income is CHF140K so you should be paying a higher rate (each of you, individually) than a single earner on that same 70K.
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Old 29.08.2011, 10:16
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Re: Tarifmitteilung [taxed at source, what does "rate A/B/C/D" mean?]

Thanks for this!
I found the tables in the kanton solothurn webside.
Yes, Tariff B pay 4.5% less taxes.
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Old 29.08.2011, 12:23
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Re: Tarifmitteilung [taxed at source, what does "rate A/B/C/D" mean?]

Could I additionally ask what this distintion means?

C- Erwerbstätige Ehefrau

C0- Erwerbstätiger Ehemann mit zulage -bzw. abzugsberechtigten Kindern
(Dieser Tarif gilt auch für in eingetragener Partnerschaft lebende Steuerpflichtige, welche beide erwerbstätig sind)

If I understand right, means that if the woman earn more than the man pay more taxes. really?
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Old 29.08.2011, 12:38
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Re: Tarifmitteilung [taxed at source, what does "rate A/B/C/D" mean?]

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Could I additionally ask what this distintion means?

C- Erwerbstätige Ehefrau

C0- Erwerbstätiger Ehemann mit zulage -bzw. abzugsberechtigten Kindern
(Dieser Tarif gilt auch für in eingetragener Partnerschaft lebende Steuerpflichtige, welche beide erwerbstätig sind)

If I understand right, means that if the woman earn more than the man pay more taxes. really?
It means that if both partners are working, the woman's income is considered the "second" income and taxed at a higher marginal rate. Deductions for kids also come off the man's income as reflected in the lower rates.

Admittedly it's asymmetrical (what if the woman earns more than the man? why shouldn't hers be considered the "primary" income and taxed as such?) but it's easy* to keep track of... and since that is the whole point of Quellensteuer in the first place...


*Keep in mind Quellensteuer has to be calculated month-by-month from only minimal information: your income, not your spouse's. So a rule like "tax the larger income of the two as primary and the smaller one as secondary" couldn't be implemented, because your company's payroll department doesn't know how much your spouse is earning somewhere else.
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Old 29.08.2011, 12:39
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Re: Tarifmitteilung [taxed at source, what does "rate A/B/C/D" mean?]

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Could I additionally ask what this distintion means?

C- Erwerbstätige Ehefrau

C0- Erwerbstätiger Ehemann mit zulage -bzw. abzugsberechtigten Kindern
(Dieser Tarif gilt auch für in eingetragener Partnerschaft lebende Steuerpflichtige, welche beide erwerbstätig sind)

If I understand right, means that if the woman earn more than the man pay more taxes. really?
In Switzerland, women pay more taxes here than men.
So, if both the husband and the wife are working (hence tariff C), the husband is taxed at Cx ('x' being the number of children) and the wife with C.
Normally C is more than Cx.

EDIT : MN was faster.
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Old 26.07.2012, 17:02
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Re: Tarifmitteilung [taxed at source, what does "rate A/B/C/D" mean?]

Hey guys, what ZHA0+ means?
From Zurich ZH tariff A no kinds 0 church tax? +
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