If, on an annual basis, the gross income which is subject to deduction at source of a person subject to withholding tax exceeds the sum of CHF 120,000.- in a calendar year, a retrospective ordinary assessment for the entire income and assets of the spouses will be performed. Only persons who are subject to withholding tax and who are domiciled in Switzerland are entitled to a retrospective ordinary assessment. The tax deducted at source will be credited without interest; any excessively paid taxes will be reimbursed.
Claiminig further tax deductions
The following expenditure may establish an entitlement to a withholding tax reimbursement:
- Debt interest
- Further training and education costs
- Health and accident costs
- Costs associated with disability
- Support or alimony payments
- Contributions in recognized forms to own dedicated pension provisioning (pillar 3a)
- Purchases of lacking contribution years in a pension fund (2 pillar)
- Cost of international weekly residence
- Childcare costs
- Support deduction
- Municipal contributions, donations
- To prevent international double taxation
The formal request for an amended calculation must be made by the end of March of the following year using the corresponding application form. The application form may be obtained from the Cantonal Tax Office.
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