§ 104 Tax Act (StG) - Design of the Withholding Tax Deduction

1. In the calculation of the withholding tax deduction, allowances for professional expenses (§ 33) and for insurance premiums (§ 40 para. 1d, f, and g) as well as deductions for family burdens (§ 42 para. 1a) are taken into account. The tax office of the canton publishes the individual allowances.

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3. The withholding tax deduction for spouses living in a legally and factually undivided marriage, both of whom are gainfully employed, is based on rates that take into account their total income (§ 16 para. 1), the allowances and deductions according to paragraph 1, as well as the deduction for the gainful employment of both spouses (§ 40 para. 2).