§ 103 Tax Act (StG) - Basis for Withholding Tax Deduction

1. The Tax Office of the Canton calculates the amount of withholding tax based on the tax rates applicable to the income tax of natural persons.

2. For income from secondary employment, the tax rate is 9 percent.

3. For benefits that an insurance does not provide according to the insured earnings or which are in addition to any employment income, the tax rate is 9 percent.

4. The tax deduction includes both state and municipal taxes. Relevant for the state taxes are the tax units in the calendar year preceding the tax year. The municipal taxes are calculated according to the weighted average of the municipal taxes in the calendar year preceding the tax year.