General principle

What is subject to withholding tax:

Wage income + substitute income

Who is subject to withholding tax:

Employees of a Swiss company, permanent establishment or fixed establishment without a permanent residence permit (C permit)

Also subject to withholding tax on income from employment (DBG Art. 91 para. 1)

1. Cross-border commuters
2. Weekly residents
3. Short-term residents

Who is not subject to withholding tax:

Spouses if one of the two persons is a Swiss citizen or has a permanent residence permit.