CheckSwiss Create my checklist

Withholding tax in Switzerland: how does it work with a B permit?

Without a C permit, your employer deducts tax straight from your salary: this is withholding tax. From CHF 120,000 gross income a year, a tax return (subsequent ordinary assessment) is compulsory; below that, you can request one until 31 March of the following year.

Create my checklistFree, no account needed: your list in a few questions.

Who pays withholding tax

Employees without a settlement permit (C permit) who live or stay in Switzerland pay withholding tax on their employment income. Exception: married couples living together are not subject to it if one of them is Swiss or holds a C permit. The rate depends on the canton.

Tax return compulsory from CHF 120,000

If your gross employment income reaches at least CHF 120,000 in a tax year, you are subject to a subsequent ordinary assessment: you file a tax return, and the tax already withheld is credited. The same applies if you have income that is not subject to withholding tax; you must then request the form by 31 March of the following year. For a married couple, each spouse’s income counts.

Below that: on request, by 31 March

Below this threshold, you can request a subsequent ordinary assessment, by 31 March of the following year at the latest. It often pays off if you have deductions: contributions to Pillar 3a, childcare costs, pension fund buy-ins… Without a request, withholding tax is final and no further deductions are granted.

Once requested, it stays

The request also covers your spouse, and ordinary assessment then applies until you stop being subject to withholding tax. If you leave Switzerland, you must make the request when you deregister.

Check the formalities and deadlines that apply to you

CheckSwiss keeps only the formalities that apply to you, based on your canton, job, family and vehicle, and works out your deadlines.

Create my checklistFree to create your profile, CHF 29.– for your canton’s list.

Frequently asked questions

Do I have to file a tax return with a B permit?

Yes if your gross employment income reaches CHF 120,000 a year, or if you have income not taxed at source. Otherwise it is optional: you can request it until 31 March of the following year.

Why request an ordinary assessment?

To claim deductions that withholding tax does not take into account, such as pillar 3a contributions. Without a request, the tax withheld is final.

Can I go back to withholding tax only?

No: once a subsequent ordinary assessment applies, it continues until you stop being taxed at source.

Who is not taxed at source?

C permit holders, and married people living with a spouse who is Swiss or holds a C permit.

Sources

Read next

Create my checklistFree, no account