{"id":29619,"date":"2023-02-09T10:30:52","date_gmt":"2023-02-09T09:30:52","guid":{"rendered":"https:\/\/fidcorp.ch\/?page_id=29619"},"modified":"2023-08-17T10:46:33","modified_gmt":"2023-08-17T08:46:33","slug":"demande-de-rectification-impot-a-la-source","status":"publish","type":"page","link":"https:\/\/fidcorp.ch\/en\/demande-de-rectification-impot-a-la-source\/","title":{"rendered":"Withholding tax adjustment"},"content":{"rendered":"
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Request for withholding tax adjustment<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Correct the amount of your taxable base<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Withholding tax consists of deducting tax before payment of income. If you are a cross-border commuter or have a B permit, you are subject to this and must therefore take the necessary steps.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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What is withholding tax?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Tax calculation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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In Switzerland, the cantons and municipalities can also levy taxes<\/strong>. Since the federal law on the harmonization of taxes of 1990<\/a>, cantons may set their own tax rates or create new taxes (except for taxes set by the state).<\/p>

Withholding tax is deducted by the employer. It includes all federal, cantonal and municipal taxes. It is calculated on the basis of the employee's gross income.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Who is subject to withholding tax<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Every Swiss resident must file a tax return every year. Foreign employees who do not have a permit, but are employed, are subject to a process called \"withholding tax\", which is deducted from the monthly salary by the employer. If you are married to a spouse who has Swiss citizenship or a residence permit, you are exempt from withholding tax.<\/p>

However, if you are a Swiss resident with a B permit, you will still be subject to withholding tax.<\/p>

Only residents with a C permit and Swiss nationals are exempt.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Frequently asked questions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tWhy ask for a correction?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

In case of doubt, any individual taxed at source (resident with a B permit or cross-border commuter) can request a new calculation of the tax at source for two main reasons:<\/p>

  1. In order to correct the amount of the taxable base, tax rate or scale.<\/li>
  2. Requesting that dependent children be taken into account in several cases<\/li><\/ol>

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    Read more here<\/a><\/p><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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    \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tIs it possible to recover part of my tax at source?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

    You can reclaim a portion of your withholding tax by obtaining quasi-resident status.<\/p>

    Cross-border commuters and B-permits who receive 90% of their household income from Switzerland can be considered as semi-resident.<\/p>

    Therefore, they are treated as resident taxpayers (Swiss citizens or C permit) after studying the file.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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    \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tWhat is a TOU (Ordinary Subsequent Taxation)?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

    The TOU<\/a> offers taxpayers who are taxed at source the ability to request adjustments to their taxes the following year by reporting additional expenses and additional income.<\/p>

    Cette d\u00e9marche est trait\u00e9e de la m\u00eame mani\u00e8re qu’une taxation classique, mais intervient apr\u00e8s le pr\u00e9l\u00e8vement de l’imp\u00f4t \u00e0 la source.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t