Tax at source in Switzerland: the newcomer’s guide

With a B or L permit, you generally don’t file a standard tax return in your first year: tax is deducted directly from your salary. Here’s how it works.

The principle

Each month your employer withholds tax at source and pays it to the canton. The rate depends on your income, your canton and your family situation. Nothing to do on your side, but check that the rate applied actually matches your situation.

When you switch to ordinary assessment

If your income exceeds a threshold (often ~CHF 120,000/year) or you have other income/wealth, you move to subsequent ordinary assessment: at that point you file a return. Keep your supporting documents (LAMal premiums, expenses, third pillar) — they can reduce your tax.

Correcting an overpayment

You can request a correction of your tax at source (the deadline is generally 31 March of the following year) if some deductions weren’t taken into account.

Generate your personalised checklist → with your real deadlines calculated from your arrival date.