Tax at Source

Who Is Concerned?

Tax at source applies to employees holding a B or L residence permit.

The applicable rate depends on the canton of residence, not the canton of employment.

Tax Calculation

Tax is automatically deducted from the monthly salary, based on:

• Marital status
• Place of residence
• Employment rate
• All taxable income (allowances, bonuses, compensation, etc.)

The rate is adjusted with each salary change. The employer then transfers the tax to the relevant tax authorities.

Declaration Obligations

Please inform your Payroll Manager in case of:

• Change in marital status
• Obtaining a C permit
• Change in your professional situation or your spouse’s status
• Change of address (to be reported via SESAME > HR – My Space)

Correction and Subsequent Ordinary Taxation

A correction request can be submitted before March 31 of the following year if:

• The taxable gross salary is incorrect
• The annual income is miscalculated
• An incorrect tax rate was applied

Subsequent Standard Taxation (TOU) replaces the simplified declaration and allows for additional deductions to be claimed.

⚠️ Once requested, TOU is irrevocable until the end of the tax at source obligation.

Part-Time Activities

• If you work only at EPFL, tax is calculated based on your actual employment rate.
• If you have multiple employers, EPFL applies a calculation based on a rate extrapolated to 100%.

Cross-Border Workers

⚠️ If you reside in France and exceed 40% remote work (based on an exceptional agreement with your supervisor in special cases), you lose the exemption from tax at source. Please contact [email protected] to clarify your situation.

Advice and Information

The People Operations teams are not authorized to provide tax advice.

For guidance, please consult:

• A tax advisor
• A fiduciary
• The cantonal tax administration of your canton of residence

→ More information on the Swiss ch.ch website