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[jorian23]

The cantons can choose their taxes within the limits imposed by the federal constitution, and it is this freedom to the municipalities prior consent of the canton. Under Article 35 of LAID (Federal Act on direct taxes of cantons and municipalities 1990) instead, frontier for those taxes of the confederation of cantons and the municipalities are replaced by a single tax at source. It is calculated (according to art. 83 ff of the Federal Law on Direct Federal) taking into account primarily of wages (monthly, for hours, day, piecework, pay for overtime, night work andextra bonuses for productivity), extending to all income from paid employment, including accessories income (as compensation for special benefits, commissions, allowances, seniority premiums, gratuities, bonuses) and benefits in kind (breakfast, lunch, dinner, clothes) (TABLE 6 ) as well as compensation income in connection with the activity dependent (daily allowances such as sickness insurance, maternity and accident and disability pensions, allowances for children of birth). The taxable amount under Article 86 shall apply to the deductionsprovided for in Article 26 of the LIFD on business expenses (are deductible from the taxable a) necessary expenses for meals away fromhome b) expenses necessary for the exercise of the profession) insurance premiums under Article 33paragraph 1 letter d - f - g (insurance payments for disability or old age pension schemes as well as professional; premiums paid for insurance against unemployment and accidents; payments for life insurance, sickness) and are deductible under Article 35 and 36 family burdens.

Under the ruling of January 26, 2010 the Federal Court has recognized borders the right to deduct the costs incurred to reach the workplace. The withholding tax liability, since replaced by the ordinary, ceases if the foreign worker has married. Swiss citizen. For the purposes of taxation and the rate applicable is the determinant of the taxpayer's personal situation at the time of payment. Responsible for payment of tax at source is the employer (ex art 88) who is required to withhold the tax due at the end of cash benefits, usually monthly. The definitive rate and the related tax actually due at the end of the year are then determined taking into account the total gross income of the year, always by the employer (while ordinarily resident employees for the fiscal period is equal to 2 years).
The tax deduction for higher or lower during the year (within each monthly deduction) must be regulated directly by the employer with the employee by the regularization. The employer must then pay, within the time allowed, the tax authorities of any canton. The revenue is then distributed according to federal regulations between federal government, cantons and municipalities. Employers have at their disposal in addition to reporting software, a counting module with which you can count on the employees in a simple and practical way.

The debtor of the taxable benefit receives, for having contributed to the collection of tax at source, a commission of 2% tax delivered. The debtor of the taxable benefit is obliged to keep for five years the necessary documentation to verify the deduction of tax at source and to present it in the event of any review by the cantonal tax Administration.
If (the employer) fails to comply with tax obligations he is subject to the penalties prescribed by law for the crimes of tax evasion and misappropriation
of tax at source (under Article 186.187 LIFD). Instead it is the taxpayer the burden of giving only the cantonal administration and his employer the information necessary for the collection (ex Article 136 LIFD).
The choice of the rates, must be performed in fact by the information contained in the official questionnaire to be completed by the employee and retained by the employer.
The taxpayer then the worker is jointly and severally liable for determining the tax base, but is not responsible for the repayment of amounts.
The taxpayer or the employer in case of error may challenge the tax deduction at source by requesting a Tax Office’s decision.
The employer has the obligation to return directly to the taxpayer the tax deducted in excess
The tax is progressively, ie the levy is growing at a rate proportional to income.
The amount of tax under 25 francs a month is not met (minimum tax).

[muireach]

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[parnell]

you need to explain more!