Withholding tax for employees in Switzerland

Persons subject to withholding tax  

Employees in Switzerland who are subject to withholding tax can also, under certain conditions, file their tax return Simpletax and save money. A subsequent tax return allows employees in Switzerland with permit B to make deductions from pillar 3a, with a pension fund purchase, training or childcare costs close. 

Treatment of withholding tax for employees in Simpletax 

Prerequisite for the preparation of the tax return by Simpletax for employees in Switzerland with Prooflligung B are the original tax forms, which the employee automatically receives in January or February. If no If original tax forms are available, the employee must Ask the tax office first or these documentsdemand. 

Are the Ooriginaltax formulare presentnthe material moisture meter shows you the , we invite you, an appointment online or practicer the hotline 0848 802 801 to book. Pricee and checklist can be found on the to our Home. 

tax situation the withholding tax for employees in Switzerland

With the revision of withholding tax on 1 January 2021, various changes in the area of ​​withholding tax have come into force in Switzerland. According to a circular from the Federal Tax Administration (FTA), persons subject to withholding tax can, until 31 March of  following tax year (forfeiture period) apply for a subsequent ordinary assessment (NOV).  

Subsequent regular assessment ex officio 

If your gross annual income subject to withholding tax is more than 120 francs, the tax office will usually take action itself and send you a tax return for the supplement. 

• There is a subsequent regular assessment ex officio if a gross annual income of at least 120 francs was earned from dependent employment in the calendar year. 
• Canton of Zurich: Will the If taxpayers do not automatically submit a tax return, they can request it on this page . 

• Canton of Aargau: the same deadlines apply for supplements to withholding tax. application form Canton AG can be found here. Questions can also be directed to the tax office via the support form.  

Subsequent ordinary assessment upon request 

In addition, employees in Switzerland have the option of making corrections to withholding tax and deductions not made. 

Attention: here you need to plan long-term, because an application can only be submitted once and then it is valid for the following years. 

• Employees in Switzerland who are subject to withholding tax and who are not officially subject to subsequent regular assessment can apply for subsequent regular assessment by 31 March of the following year. 
• Mandatory: if the taxpayer has income not subject to withholding tax of more than 3 francs or assets exceeding 000 francs. 
• Employees in Switzerland have the right to to make voluntary subsequent regular assessmentin order to claim deductions which are not included in the withholding tax rates or are only included as a flat rate.  
• effective professional costs (including weekly accommodation costs) 
• Purchases into occupational pension schemes (BVG pension fund / 2nd pillar) 
• Contributions to tied self-provision (pillar 3a) 
• Self-funded training and continuing education costs up to a maximum of CHF 12/year 
• Costs for third-party childcare 
• alimony payments 
• debt interest 
• Costs related to illness and disability 
• Deadline for submitting the request for correction: 31 March of the following year (date of electronic submission). The deadline cannot be extended. 
  • Canton of Zurich: under point 03 the application must be submitted electronicallyIf the application is approved, the employees subject to withholding tax will then receive their tax return. 

• Canton of Aargau: the same deadlines apply for corrections to withholding tax for employees subject to withholding tax. application form Canton AG can be found here. Questions about corrections and the conditions can also be directed to the tax office via the support form.