Ordinary assessment – voluntary tax return despite withholding tax
If you live in Switzerland and pay withholding tax, you may wonder: why should I still file a tax return? The answer: because in many cases it is financially worthwhile.
What exactly is an "ordinary assessment"?
The ordinary assessment is the standard tax return form in Switzerland. Unlike withholding tax, with an ordinary assessment, you file a complete tax return with your canton of residence. Your income, deductions, and assets are assessed individually.
Expats without a C permit may choose this option voluntarily, which is called a "subsequent ordinary tax assessment" (SOTA).
When is an ordinary assessment worthwhile?
Withholding tax typically applies to foreign employees working in Switzerland who do not have a permanent C residence permit. If you move to Switzerland with a B or L permit and begin working, your income will be taxed automatically at the source.
You are required to file an ordinary return if you earn more than CHF 3,000 from non-source-taxed income or have assets above CHF 80,000 (CHF 160,000 for jointly taxed couples). For source-taxed income, the threshold is 120,000 CHF per year (calculated pro rata for partial-year taxation).
We'll take care of that for you!
We will handle the voluntary submission of your next ordinary assessment from start to finish, including reviewing your documents and filing them with the tax authorities in a timely manner.
More key information for expats
Residence & tax liability
Anyone residing permanently in Switzerland or working here becomes taxable – with regulations differing from canton to canton.
Withholding tax
With expats, tax is withheld directly from salary – in many cases too high. We assist you in correcting the balance and getting money back.
International income
Foreign income such as salaries or fees must also be declared in Switzerland – proper disclosure prevents double taxation risks.
Double taxation
Avoid double taxation: Thanks to international agreements, your income is taxed just once – and we guide you through the key points.
Tax deductions
Tax deductions such as meals, commuting costs, or private pension contributions can significantly reduce your tax bill in Switzerland.
Assets & foreign accounts
Assets abroad? Declare them in Switzerland – doing so protects you from unexpected back payments and potential legal or tax problems.
Spouse living abroad
Separate residences in different countries affect taxation – we explain how this situation influences your overall tax rate in Switzerland.
Do you have any questions?
When it comes to the ordinary assessment, detailed questions often arise, whether it is voluntary or mandatory. We are happy to provide guidance.