The Swiss Federal Tax Administration June 9 opened a consultation on a draft bill for the taxation of income earned by employees in foreign home offices. The draft bill includes measures to: 1) introduce a comprehensive national tax base for foreign home offices; 2) allow Swiss taxation rights in the area of withholding tax for self-employed individuals and individuals employed in Switzerland who aren’t tax residents in Switzerland; 3) require employees resident abroad to pay withholding tax on their income from gainful employment for an employer with their registered office, actual administration or permanent establishment in Switzerland; 4) implement the …