If the marital union is dissolved by divorce or separation of a person who does not hold a permanent residence permit (C permit) under immigration law but was married to a spouse with Swiss citizenship or such a permanent residence permit, withholding tax will again apply from the month following the judicial dissolution. However, if the spouse who is generally subject to withholding tax receives maintenance payments (alimony) as a result of the divorce or separation, there is no switch back to the withholding tax procedure.
