642.11
DBGLIFD
CH
CH
Art. 83 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Der Quellensteuer unterworfene Arbeitnehmer
DBG; Vierter Teil: Quellensteuern für natürliche und juristische Personen; Erster Titel: Natürliche Personen mit steuerrechtlichem Wohnsitz oder Aufenthalt in der Schweiz
Art. 83 DBG · Der Quellensteuer unterworfene Arbeitnehmer
Arbeitnehmer ohne Niederlassungsbewilligung, die in der Schweiz jedoch steuerrechtlichen Wohnsitz oder Aufenthalt haben, unterliegen für ihr Einkommen aus unselbstständiger Erwerbstätigkeit einer Quellensteuer. Davon ausgenommen sind Einkommen, die der Besteuerung im vereinfachten Abrechnungsverfahren nach Artikel 37 a unterstehen.
Ehegatten, die in rechtlich und tatsächlich ungetrennter Ehe leben, unterliegen nicht der Quellensteuer, wenn einer der Ehegatten das Schweizer Bürgerrecht oder die Niederlassungsbewilligung besitzt.
Gerichtsentscheide zu dieser Bestimmung (14)
80.2021.220 · ti (Art. 83 cpv. 1 prima frase LIFD 1990)
Taxpayer Withholding Tax Credit Denial Due to Employer Remittance Failure and Taxpayer Control
Cited in the reasoning as the basis for withholding tax obligation for certain foreign workers.
FI.2018.0049 · vd (art. 83 LIFD)
Taxpayer Wins Appeal Against Consolidated Taxation of Separate Pillar 3a Pension Benefits
This article is mentioned in the context of the tax rates applied to capital benefits, referenced within the discussion of Art. 38 LIFD.
SB.2014.00096 · zh (Art. 83 Abs. I DBG)
Taxpayer Forfeits Tariff Correction Due to Expired Deadline
This provision was cited, but it appears to be background law regarding the legal basis for the assessment, not the direct ground for the final order's outcome concerning timeliness.
SB.2013.00136 · zh (Art. 83 Abs. I DBG)
Taxation of Temporary Staffing Services Provided to Foreign Parent Company
Cited as a basis for the legal assessment of the case.
SB.2013.00034 · zh (Art. 83 Abs. I DBG)
Personnel Leasing Entity's Source Tax Obligation for Foreign Specialist
This provision regarding the duty to withhold tax was cited in the context of the final decision regarding the source tax liability.
2012 · zh (Art. 83 Abs. 1 Satz 1 DBG)
Personnel Leasing vs. Subcontracting: Tax Withholding Obligation
This provision establishes that foreign employees without a settlement permit but with tax residency are subject to source tax on income from employment, which underpins the decision to subject the income to source tax.
SB.2011.00090 · zh (Art. 83 Abs. 1 DBG)
Tax Liability in Chain Lending Arrangement Despite Clerk's Erroneous Advice
This provision is cited in the context of the substantive rejection of the appeal regarding the source tax liability for secondment income.
SR.2009.00006 · zh (Art. 83 Abs. I DBG)
Supplementary Tax Assessment: Taxpayer's Right to Claim Married-Couple Rates
Used to establish the possibility of making an additional assessment (Nachsteuer) in cases of under-taxation.
PVG 2008 17 · gr (Art. 83 Abs. 1 DBG)
Taxation of In-Kind Benefits for Foreign Construction Workers Residing On-Site
Cited as part of the general basis for withholding tax on foreign employees' income, although the ultimate decision rested on the nature of the income.
SB.2008.00058 · zh (Art. 83 Abs. I DBG)
Tax Assessment Revision Notification Formal Error Not Voiding Assessment
The court rejected the taxpayer's request for revision.
VPB 2003.1960 (Art. 83, al. 1, LIFD)
Tax Law Amendment: Postponement of Couple and Family Taxation and Stamp Duty Provisions
Cited to explain problems with source taxation for foreign employees if the law entered into force retroactively.
Arr.t.2024.779 · vd (Art. 83 al. 1 LIFD)
Family Allowance Tax Deduction Appeal
This provision, concerning income tax on dependent gainful employment, was used in the reasoning leading to the judgment's main order regarding the tax deduction issue.
SB.2008.00058 · zh (Art. 83 Abs. I DBG)
Tax Revision Appeal: Nullity of Final Tax Decision
This provision was not explicitly cited in the final orders.
SR.2009.00006 · zh (Art. 83 Abs. I DBG)
Tax Withholding and Married-Person Rate Application in Subsequent Assessment
This article is part of the legal framework concerning the assessment of tax liability.