On 21 September 2017, the Swiss Federal Department of Finance announced the submission of a draft revision of the Withholding Tax Ordinance for individual employment income for consultation. The revision more precisely defines the prerequisites for so-called quasi-residents to be entitled to a subsequent ordinary tax assessment. Quasi-residents are employees who are not domiciled in Switzerland but earn a major part of their income from an activity they perform in Switzerland. As per a 2010 …