Art. 120 Tax Law (TL)

**1 The Tax Service establishes the withholding tax schedule based on the rates of the personal income tax, subject to incidental earnings.**

2 The withholdings include federal tax, cantonal tax, municipal tax, and church tax; paragraph 5 remains reserved.

3 When both spouses living in a common household engage in gainful employment, the withholdings are calculated according to a special schedule that takes this dual activity into account.

4 The schedule takes into account professional expenses (Art. 24) and insurance premiums and contributions (Art. 31, letters a, c, and d) in the form of a lump sum, as well as deductions for the dual activity of spouses (Art. 32, para. 2) and for family charges (Art. 34, para. 1, letters d, h, and i).

5 The Tax Service must refund the withheld church tax if a person subject to source tax requests it by proving that they are not a member of a recognized Church; Article 188 is applicable.

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