All foreign workers who do not have residence permit C are taxed at source. This means, their federal, cantonal and local tax contributions will be directly deducted from their salary by their employer and transferred to the Tax Office. The amount varies depending on the canton. Persons with residence permit C must, however, complete their own income tax declaration.
You will find further information of the website of the Federal Tax Office under:
http://www.estv.admin.ch/e/index.php
