Withholding tax rectification

Your employer deducts withholding tax when:

• You are an employee living abroad (cross-border worker)
• You reside in Switzerland and hold a permit other than the C permit
• You are a minor and carry out paid work (e.g. an apprenticeship)

Your employer does not deduct withholding tax when:

• You are a Swiss national or hold a C permit
• You own a property in your canton of residence
• Your salary is paid directly by an employer domiciled abroad
• You have taxable wealth
• You earn income above CHF 120,000 (CHF 500,000 in Geneva)

Rectifying withholding tax

When your employer has deducted tax at source until the end of the year, you can request a withholding tax rectification or quasi-resident status. We are happy to help you determine which solution is the most advantageous for your situation.

For the withholding tax rectification, we have identified factors that require particular attention and indicate whether a rectification is needed.

If you answer yes to any of the following questions, get in touch with us to determine the tax savings involved.

Situations that call for a rectification:

• You are a married couple and both earn an income (employment, pensions or other)?
• You live together and have a child in common?
• You worked for several employers during the year?
• You live with one or more adult children under 25 still in education?
• You had a birth during the year, or a minor child not taken into account by your employer when determining the tax deduction?

None of these situations apply to you? There are other deductible items, such as (no longer applicable from 1 January 2021, only by making a TOU request — formerly quasi-resident):

• Payment of alimony or maintenance contributions
• Training costs
• Contributions to a pillar 3a
• Buy-back contributions to occupational pension (LPP, 2nd pillar)
• Childcare costs

When should I make the request?

Don’t let time catch you out: the withholding tax rectification form and supporting documents must be submitted to the Administration before 31 March of the following year. So plan ahead and contact us as soon as possible.