{"id":3316,"date":"2020-04-30T15:07:34","date_gmt":"2020-04-30T13:07:34","guid":{"rendered":"https:\/\/steuerportal.ch\/?p=3316"},"modified":"2020-04-30T16:16:54","modified_gmt":"2020-04-30T14:16:54","slug":"zh-quellenbesteuerung-taetigkeit-im-home-office","status":"publish","type":"post","link":"https:\/\/steuerportal.ch\/fr\/2020\/04\/zh-quellenbesteuerung-taetigkeit-im-home-office\/","title":{"rendered":"ZH – Quellenbesteuerung: T\u00e4tigkeit im Home-Office"},"content":{"rendered":"

Das Kantonale Steueramt Zürich informiert in einer Mitteilung<\/a> über die Quellenbesteuerung von Arbeitnehmenden mit Ansässigkeit im Ausland, die wegen der Coronakrise im Home-Office arbeiten.<\/p>

Leisten Arbeitnehmende mit Ansässigkeit im Ausland wegen der Coronakrise Arbeitstage nicht wie üblich in der Schweiz sondern im Home Office, so unterliegt das Einkommen aus diesen Arbeitstagen der schweizerischen Quellensteuer. Davon nicht betroffen sind Arbeitstage im Home Office, die arbeitsvertraglich geregelt und somit nicht durch die Coronakrise bedingt sind. Vorübergehende Tätigkeit im Home Office aufgrund der Massnahmen zur Bekämpfung des Coronavirus haben im Weiteren auch keinen Einfluss auf die Grenzgängerbesteuerung nach den massgebenden Doppelbesteuerungsabkommen. Diese Regelungen gelten auch für Tage, an denen Arbeitnehmende wegen der Coronakrise zu Hause sind und keiner Arbeitstätigkeit nachgehen können.<\/em> (https:\/\/www.steueramt.zh.ch)<\/a><\/p><\/blockquote>

Gemäss Steueramt gilt diese Anordnung rückwirkend ab dem 24. Februar 2020 (bis maximal 31. Dezember 2020). Den quellensteuerpflichtigen Arbeitnehmenden bleibt es vorbehalten, innert 90 Tagen nach Erkennen einer allfälligen internationalen Doppelbesteuerung ein Revisionsgesuch einzureichen. <\/p>\n","protected":false},"excerpt":{"rendered":"

Das Kantonale Steueramt Z\u00fcrich informiert in einer Mitteilung \u00fcber die Quellenbesteuerung von Arbeitnehmenden mit Ans\u00e4ssigkeit im Ausland, die wegen der Coronakrise im Home-Office arbeiten.<\/p>\n","protected":false},"author":70,"featured_media":3317,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[61,42],"tags":[],"class_list":["post-3316","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quellensteuer","category-zuerich"],"acf":[],"user":{"data":{"ID":"70","user_login":"Redaktion","user_pass":"$P$BRQHSSmlQYBmqmsH8c9T5ou9KiUVc41","user_nicename":"steuerportal-news","user_email":"info@steuerportal.ch","user_url":"https:\/\/steuerportal.ch","user_registered":"2019-12-06 23:03:38","user_activation_key":"","user_status":"0","display_name":"Steuerportal News"},"ID":70,"caps":{"author":true,"editor":true},"cap_key":"wp_capabilities","roles":["author","editor"],"allcaps":{"upload_files":true,"edit_posts":true,"edit_published_posts":true,"publish_posts":true,"read":true,"level_2":true,"level_1":true,"level_0":true,"delete_posts":true,"delete_published_posts":true,"edit_sht_proarticle":true,"delete_sht_proarticle":true,"read_sht_proarticle":true,"publish_sht_proarticle":true,"edit_sht_proarticles":true,"delete_sht_proarticles":true,"read_sht_proarticles":true,"publish_sht_proarticles":true,"backend_access":true,"delete_others_posts":true,"delete_private_posts":true,"edit_others_posts":true,"edit_private_posts":true,"read_private_posts":true,"edit_others_sht_proarticles":false,"manage_ip_ranges":false,"moderate_comments":true,"manage_categories":true,"manage_links":true,"unfiltered_html":true,"edit_pages":true,"level_7":true,"level_6":true,"level_5":true,"level_4":true,"level_3":true,"edit_others_pages":true,"edit_published_pages":true,"publish_pages":true,"delete_pages":true,"delete_others_pages":true,"delete_published_pages":true,"delete_private_pages":true,"edit_private_pages":true,"read_private_pages":true,"edit_sht_fachmodul":true,"delete_sht_fachmodul":true,"read_sht_fachmodul":true,"publish_sht_fachmodul":true,"edit_sht_fachmoduls":true,"delete_sht_fachmoduls":true,"read_sht_fachmoduls":true,"publish_sht_fachmoduls":true,"edit_sht_promodule":true,"delete_sht_promodule":true,"read_sht_promodule":true,"publish_sht_promodule":true,"edit_sht_promodules":true,"delete_sht_promodules":true,"read_sht_promodules":true,"publish_sht_promodules":true,"edit_sht_event":true,"delete_sht_event":true,"read_sht_event":true,"publish_sht_event":true,"edit_sht_events":true,"delete_sht_events":true,"read_sht_events":true,"publish_sht_events":true,"submit_sht_event":true,"edit_sht_book":true,"delete_sht_book":true,"read_sht_book":true,"publish_sht_book":true,"edit_sht_books":true,"delete_sht_books":true,"read_sht_books":true,"publish_sht_books":true,"edit_sht_downloadcode":true,"delete_sht_downloadcode":true,"read_sht_downloadcode":true,"publish_sht_downloadcode":true,"edit_sht_downloadcodes":true,"delete_sht_downloadcodes":true,"read_sht_downloadcodes":true,"publish_sht_downloadcodes":true,"wpseo_bulk_edit":true,"wpseo_edit_advanced_metadata":true,"author":true,"editor":true},"filter":null},"yoast_head":"\nZH - 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