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Switzerland - Swiss Salary Withholding Tax Violates Free Movement of Persons Agreement with the European Union

European Union,Switzerland
R. Heuberger; S. Oesterhelt
European Taxation, 2010 (Volume 50), No 7
14 June 2010
The authors, in this article, discuss a recent decision of the Swiss Supreme Court wherein it was held that the denial of certain tax deductions under the Swiss salary withholding tax system applicable to non-residents employed in Switzerland is discriminatory insofar as a non-resident subject to the system is in a situation that is comparable to that of resident employees. The Swiss Supreme Court introduces the Schumacker doctrine of the European Court of Justice into Switzerland in this decision.
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