Rates D and O (additional income) wil be removed
Income tax rates D and O (for German cross-border workers) become invalid as of January 1, 2021.
Rate F (only the cantons of TI, VS and GR)
Pursuant to the double taxation agreement with Italy, this rate applies to cross-border workers who live in an Italian border municipality and whose partner is employed outside Switzerland. The list of border municipalities is published at
www.ti.ch/fonte -> "Imposte alla fonte Applicativo IFonte".
Rates for Italian cross-border workers (only in the canton of TI, daily return to Italy)
There are now rates R, S, T and U for Italian cross-border workers (with daily return to Italy). They correspond to the regular rate codes as follows:
R = (A) Single person without children
S = (B) Married or in a registered partnership with the partner not gainfully employed
T = (C) Married or in a registered partnership with the partner gainfully employed
U = (H) Single person with children (see single-parent families)
Italian cross-border workers that stay in Switzerland for a week will now be accounted for according to rates A, B, C and H.