What is attributed to income from non-independent employment activity?

Discover which components of income from non-independent employment are taxable, from wages to benefits in kind.

2014

What is attributed to income from non-independent employment activity?

All services received as a non-self-employed person in the context of one's occupational activity are taxable. Besides the main component of salary, this also includes reimbursement of expenses, cash and in-kind benefits, and third-party services.

The non-self-employed activity is characterized by a private-law employment contract (Art. 312 OR) or a public-law employment relationship. It involves remunerative labor for a period of time. A defining feature is also the subordination to the directives of an employer, often coupled with a duty of loyalty.

Taxable Income from Non-Self-Employed Activity

Taxable are all services received in connection with one's occupational activity (cf. Art. 16 DBG). The income from non-self-employed activity constitutes the largest part of the income tax (see blog post) collected annually by the federal, cantonal, and municipal governments. Taxable services include:

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