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Old 04.07.2008, 17:03
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Tax Calculation Rules

Hello,

I have a question regarding tax rules in Swiss - In case of married couple (Non EU, B Permit, no kids) both husband & wife are working in two different cantons (Example: Vaud and St Gallen) & living in two different rented apartments, how the tax calculation will be made for deduction at source?

1 This case will be considered in double earner Bracket C (Spouses who are married, working full-time, living together). The wife is taxed according to bracket C, the husband according to bracket C0.
OR
2 Since spouses are living in two different houses in different cantons so this will be considered as two married individual with single income and taxed individually under Bracket B0?

What will be the rule if husband is working full time in Switzerland and wife is working full time in some other country outside EU?

Many thanks for your reply
Best Regards,
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Old 05.07.2008, 20:28
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Re: Tax Calculation Rules

Income of both spouses are aggregated and taxed at the married-persons rate. The Cantons then share the tax receipts.

Swiss residents are taxed on their global income and global assets. The pertinent tax rate is that of the Swiss commune where you are registered.
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Old 06.07.2008, 15:35
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Re: Tax Calculation Rules

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Income of both spouses are aggregated and taxed at the married-persons rate. The Cantons then share the tax receipts.

Swiss residents are taxed on their global income and global assets. The pertinent tax rate is that of the Swiss commune where you are registered.
Related to the tax tables a B-permit means: wife is C, husband is C0, C1,... depending on the number of children. I don't get the idea behind aggregating incomes.

If the two of them are living in different cantons, they will pay taxes according to the canton rates where one lives. Why should cantons have to share tax receipts?

Generally the idea behind taxed at source is that the authorities are afraid that those foreigners are going to run away before they'll pay their taxes, so they tax them at source...
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Old 06.07.2008, 22:46
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Re: Tax Calculation Rules

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Related to the tax tables a B-permit means: wife is C, husband is C0, C1,... depending on the number of children. I don't get the idea behind aggregating incomes.

If the two of them are living in different cantons, they will pay taxes according to the canton rates where one lives. Why should cantons have to share tax receipts?

Generally the idea behind taxed at source is that the authorities are afraid that those foreigners are going to run away before they'll pay their taxes, so they tax them at source...
Mike_n,

Can you pls tell me where to find/download C/C0.. tax tables for Canton VD and SG?
Many Thanks!!
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Old 07.07.2008, 20:36
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Re: Tax Calculation Rules

Hope it will work for you

Saint Gallen (Quellensteuer):
http://www.steuern.sg.ch/home/common...lensteuer.html


Vaud/Waadt (Impot a la source)
http://www.vd.ch/fr/themes/etat-droi...aremes/#c44383


Links to all cantons
http://www.estv.admin.ch/d/dbst/dien...en/quellen.htm
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