Religious Belief

It is important for submitting a report of a new qsP (withholding tax payer) via ELM to report the correct denomination. Depending on the canton, this information is mandatory, others may not receive this information. The distributor of the swissdec decides upon receipt of the ELM notification what information must be reported and to which cantons. The religious denomination should only be maintained for WTP and obligatorily at the moment of submission only (month of entry). Religious denomination is not mandatory for monthly WT accounting reports.

The denomination is required when the qsP (person subject to withholding tax) is registered for the first time, and can then be changed back to ‘Other/None’, if necessary.

The following denominations are available (in this order):

q Other/None

q Buddhist

q Catholic Christian (qsP)

q Orthodox Christian

q Protestant Evangelic (qsP)

q Islamic

q Jewish (qsP)

q New Apostolic

q No confession of faith

q Roman Catholic (qsP)

q Jehovah’s Witnesses