About the Reviewer
Martin Seeland
Founder Seeland Valoren · Lawyer with Big Four Manager experience in international tax law
Martin Seeland is a lawyer with two state law exams. Several years as Manager at a Big Four audit firm focused on international tax law. Also CFO experience in Swiss SMEs and former chairman of the supervisory board of a German company. Reviews methodology and source selection on mysalario.ch.
- Two state law exams
- Big Four Manager experience in international tax law
- CFO experience in Swiss SMEs
- Former chairman of the supervisory board (Germany)
- Specialty: tax law (national & international)
Data Sources
- Federal Tax Administration (FTA / ESTV) — Federal income tax tariffs (Art. 36 DBG), withholding tax tariffs, cantonal tax information.
- Federal Social Insurance Office (FSIO / BSV) — AHV/IV/EO contribution rates, ALV thresholds, BVG mandatory contributions by age bracket.
- Federal Statistical Office (FSO / BfS) — Active municipality list (2026: 2,122 active political municipalities).
- Cantonal Tax Administrations (all 26) — Municipal tax multipliers — directly from each cantonal publication, as of January 1st each year.
Calculation Methodology
Every calculation follows this 4-step process:
1. Social Insurance Deductions
From gross salary: AHV/IV/EO (5.3%), ALV (1.1% up to CHF 148'200), non-occupational accident insurance, age-graded BVG contributions (3.5–9%).
2. Federal Income Tax
Progressive on gross income — single (Art. 36(1) DBG) or married (Art. 36(2)) tariff. 2026 rates from ESTV.
3. Cantonal and Municipal Tax
Base cantonal tax × cantonal multiplier × municipal multiplier / 100. Married couples and children deductions where applicable.
4. Optional Optimizations
Pillar 3a (max. CHF 7'258 for BVG-covered earners), commuting allowance, professional expenses — all reduce taxable base.
Update Frequency
Municipal multipliers: quarterly. ESTV federal rates: yearly. FSIO rates: yearly. Last comprehensive review: 4 May 2026.
Contact
For questions on methodology, sources, or specific calculation anomalies: info@mysalario.ch