Structure and record formats of tax-at-source tariffs valid from 2027

Oct 23, 2026, 7:12 AM · Bundesklar Redaktion

The document “Aufbau und Recordformate der Quellensteuer-Tarife für den Import in Lohnbuchhaltungssysteme (ERP-Systeme)” has been amended following the introduction of four new tax-at-source tariffs in the Canton of Ticino with effect from 1 January 2027.

The new tariff codes concern persons subject to tax at source who reside abroad and do not fall within the scope of the agreement between Switzerland and Italy on the taxation of cross-border commuters.

The new guidelines apply to the provision of tax-at-source tariffs applicable from 1 January 2027.

The new tax-at-source tariff files for the 2027 tax year are expected to be made available on our website in December 2026.

Source

Federal Tax Administration (FTA): “Aufbau und Recordformate der Quellensteuer-Tarife gültig ab 2027”, published on 23 October 2026. The title and announcement text are reproduced verbatim in the German version; this version is a translation. “unserer Webseite” refers to the FTA website. https://www.admin.ch/de/newnsb/7jhSFRp8HjXu

Structure and record formats of tax-at-source tariffs valid from 2027

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