If you are assessed normally, you will pay direct taxes on the federal, cantonal and municipal levels. You are assessed normally if you transfer the centre of
your vital interests to Switzerland and either receive a C-category settlement permit because of your appointment as professor or you obtain an annual gross income of over CHF 120,000 as a lecturer with a B-category residence permit.
You are obliged to submit a tax return annually by a certain deadline. Your annual tax burden will be determined on the basis of your tax return. The tax office of your municipality will be glad to generate a preliminary tax estimate for you.
Income taxes are basically calculated according to the sum of all income sources. Net assets, from the difference between assets and liabilities, are subject to wealth tax. For professionally active persons without a C-category settlement permit, with a gross annual income of below CHF 120,000, or with the centre of their vital interests outside Switzerland, income tax will be directly deducted from their salary by the employer and transferred to the tax administration. This form of tax is called tax at source. With the help of the Tax Calculator, you can work out the tax burden for any given municipality in the canton of St. Gallen; and in parallel to this you can also make a calculation with altered details for purposes of comparison.