Special fiscal treatment
Expatriates, i.e. foreign taxpayers working in Switzerland for a limited time period, may be eligible for special deductions with respect to direct federal tax. Most cantons also have special tax provisions for expatriates.
Expatriates are treated on a case-by-case basis. They are taxed under the normal pay-as-you-earn system where the employer deducts tax directly from their salary. The tax rates take into account certain deductions for professional expenses, insurance premiums and dependent family members. Expenses such as removal costs or international school fees can also be deducted.