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Revision of the withholding tax law

Important information on the changes coming into force as of 1 January 2021

The Swiss Federal Council adopted the revised withholding tax law in December 2016.
This reform contains various adjustments that are relevant to you as an employer. All changes will enter into force on Friday, 1 January 2021. In this fact sheet, we would like to provide you with information about the most important points of this revision.