The Swiss Federal Council has set 1 January 2021 as the effective date for the revised withholding tax ordinance for individual employment income. The main revisions to the ordinance are a result of 2010 Federal Supreme Court ruling that quasi-residents must be granted the same deduction options as permanent residents under ordinary 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.…