Quellensteuer (Withholding Tax) Explained
Most foreign employees in Switzerland pay Quellensteuer — tax deducted at source by the employer. Understanding tariff codes, correction rights and the CHF 120,000 threshold is essential.
Step by step
- 1
Who pays Quellensteuer?
Holders of L and B permits without C permits or Swiss citizenship. If you're married to a Swiss citizen, you switch to standard taxation.
- 2
Understand tariff codes
Tariff A = single, no children. Tariff B = married, sole earner. Tariff C = married, both working. Tariff H = single parent. Your employer sets this based on your civil status.
- 3
Check your payslip
Quellensteuer appears as a line item on your monthly payslip. Verify the tariff code and rate match your personal situation.
- 4
Request a correction (Nachträgliche ordentliche Veranlagung)
If you have pillar 3a contributions, high commute costs, or other deductions, you can file a correction request. This often results in a refund.
- 5
Know the CHF 120,000 threshold
If your gross annual salary exceeds CHF 120,000, you must file a standard tax return. In some cantons (e.g. Geneva, Vaud) this is mandatory — you switch to 'ordentliche Veranlagung'.
- 6
Don't miss the deadline
Correction requests must be submitted by 31 March of the year following the tax year. Miss this and you lose the right to claim deductions.
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Build my free checklistMissing the 31 March deadline means you cannot claim deductions for that tax year.
If you earn above CHF 120,000, you must file a standard return — Quellensteuer alone is not sufficient.
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