Quellensteuer
Withholding Tax
[Kvell-en-shtoy-er]Simple Definition
Tax deducted directly from the monthly salary of foreign workers (B and L permit holders) who do not have a C Permit or a Swiss spouse.
Why this matters to Expats.
Convenient but imprecise. It relies on a "tariff" (e.g., A0Y = Single, No Church, No Kids). Standard deductions are "baked in," meaning you cannot deduct 3a or commute costs easily unless you file a "Tariff Correction" or a full tax return (NOV).
Actionable Intelligence
Tariff Correction (Nov-Mar): If you paid into Pillar 3a or have childcare costs, you can file a simple correction to get money back. Deadline March 31!
NOV (Mandatory Filing): If you earn > CHF 120k/year, you MUST file a regular retrospective tax return. You will be reassessed at standard rates.
Town Choice: Since 2021, Quellensteuer is calculated on Canton average, not your specific village. Moving to a low-tax village only helps if you file a full return (NOV).
Frequently Asked Questions
I got married, why did my net salary drop?
Your tariff changed (e.g., from A0 to C0). If your spouse works too, your combined rate might be higher.
Does 3a help me?
Only if you file a correction or full return. It is not automatically deducted from source tax.
When do I stop paying this?
When you get a C-Permit or marry a Swiss citizen/C-permit holder.
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