Withholding tax agent CH
Swiss withholding tax / ELM-4.0
What we are examining
Swiss employers with withholding-tax-liable staff must migrate to ELM-4.0. Smaller companies without dedicated HR software are underserved — most providers target the mid-market.
Hypothesis
— A lean agent for 5 to 50 employees fills a real gap — Fiduciaries are the natural distribution partners — Per-employee subscription is viable
Status
Concept. We are watching the ELM-4.0 deadline and assessing the EZV interface landscape in Q3 2026.