How the subsequent ordinary assessment works in Basel-Landschaft
On a B permit, your employer deducts tax at source from your salary every month. As long as your situation stays simple, that is all. Once you have more than your salary, Basel-Landschaft wants a tax return. The procedure is called the subsequent ordinary assessment (nachträgliche ordentliche Veranlagung, NOV).
You then fill in a normal tax return and send it to the cantonal tax administration in Liestal. The tax at source already deducted is credited without interest (§ 68h Abs. 6 StG BL).
The basic rules apply across Switzerland. How the other cantons draw their lines is in our overview of the canton thresholds. This article covers Basel-Landschaft for the tax year 2026, checked in October 2026. If you live in the city of Basel, different lines apply; they are in our article on tax at source in Basel-Stadt.
Who has to file a tax return in Basel-Landschaft
The subsequent ordinary assessment is mandatory for you if one of these applies:
- Salary of CHF 120,000 or more. Your gross salary from employment is at least CHF 120,000 in a tax year (§ 3 Abs. 1 of the Basel-Landschaft ordinance on tax at source, based on Art. 9 of the federal ordinance on tax at source).
- Securities income above CHF 1,700. Interest and dividends from your securities are above CHF 1,700 in the year.
- Other income not taxed at source. For example freelance income, alimony or other maintenance payments you receive, pensions, and lottery or other gambling winnings above the tax free amount. The canton sets no minimum for this income.
- Property in the canton. You own property in Basel-Landschaft.
- Taxable assets. Here the canton publishes no amount. More on that below.
On the salary line, three points matter in practice:
- Married couples. The two salaries are not added together. If one of you reaches CHF 120,000, you are both assessed together (§ 3 Abs. 1 QStV BL, § 68h Abs. 3 StG BL).
- Moving in or out during the year. Your regular gross salary is scaled up to twelve months for this test (§ 3 Abs. 3 QStV BL). Under federal law, one off payments such as a bonus count in full but are not scaled up.
- Once in, always in. The subsequent ordinary assessment applies until tax at source ends for you. The guide adds that this also holds if your salary later drops below the line, for a while or for good (§ 68h Abs. 5 StG BL, guide on tax at source 2026, section 2.5).
The Basel-Landschaft thresholds 2026 and their sources
| What counts | Line | Source |
|---|---|---|
| Gross salary | CHF 120,000 or more, per person for couples | § 3 Abs. 1 QStV BL; guide on tax at source 2026, section 2.5 |
| Securities income | Above CHF 1,700 | Guide on tax at source 2026, section 2.5; cover letter NOV 2026 |
| Freelance income, alimony received, pensions | No amount stated | Guide on tax at source 2026, section 2.5; cover letter NOV 2026 |
| Property in Basel-Landschaft | No amount stated | Cover letter NOV 2026 |
| Assets | No amount published: checked individually | Guide on tax at source 2026, section 2.5 |
Tax year 2026, checked in October 2026. Sources (in German): guide on tax at source for foreign employees, valid from 1 January 2026, the tax administration's cover letter on the NOV 2026, the ordinance on tax at source (SGS 331.16) and the Basel-Landschaft tax act (SGS 331).
The only amount besides the salary sits in one sentence of the guide. In our translation, it counts as additional income in particular freelance income, alimony or other maintenance payments, orphan's and widow's pensions, as well as securities income above CHF 1,700 or income from real estate. So the CHF 1,700 only applies to securities income. Everything else on that list comes without an amount.
On assets, the guide stays general: a subsequent ordinary assessment applies if you hold assets that are taxable under cantonal law. None of the canton's NOV sources gives an amount. Whether your assets fall under this is something we clarify case by case. The same goes for property abroad: the cover letter only mentions property in the canton, but the application form also asks about property abroad.
Example from Basel-Landschaft
Tomás is single, lives in Liestal and earns CHF 88,000 gross. Besides his salary he has a portfolio of ETFs and shares. His interest and dividends come to CHF 1,900 in 2026. He has no freelance work and no property.
- Salary: CHF 88,000 is below CHF 120,000. No obligation from that.
- Securities income: CHF 1,900 is above CHF 1,700. That makes a tax return for 2026 mandatory.
Tomás has to ask the tax administration for the tax return forms by 31 March 2027. Had his income been CHF 1,600, there would be no obligation from the income. The open question would then be whether his portfolio, as taxable assets, still leads to a tax return. Without an amount, the guide gives no firm answer to that.
Application, form and deadline in Basel-Landschaft
If you have to file because of assets or other income, you have to act yourself: you ask the cantonal tax administration for the tax return forms by 31 March of the following year (§ 68h Abs. 4 StG BL). For the tax year 2026 that means by 31 March 2027.
For this and for the voluntary route there is the form "Antrag auf nachträgliche ordentliche Veranlagung (NOV) für Ansässige" (in German). On it you tick whether you have other income or assets, or whether you are applying because of additional deductions.
- Deadline 31 March, no extension. The guide calls it a forfeiture deadline (Verwirkungsfrist): it cannot be extended (§ 68hbis Abs. 3 StG BL, guide on tax at source 2026, section 2.6).
- Signature. The application must be signed, by both spouses if you are married. It must state which tax year it is for.
- Mistakes in the application. If the application is incomplete, you get extra time to fix it. If you do not use it, the tax administration does not process the application and the tax at source deducted becomes final (guide on tax at source 2026, section 2.6).
- Moving abroad. If you leave Switzerland, the deadline for the application ends when you deregister (§ 68hbis Abs. 3 StG BL).
The office in charge is the Kantonale Steuerverwaltung Basel-Landschaft, Quellensteuer, Rheinstrasse 33, Postfach, 4410 Liestal, email quellensteuer@bl.ch, phone 061 552 66 70.
The deadline for filing the tax return itself is a different matter. Our overview of tax return deadlines 2026 by canton has the details.
Opting in voluntarily: is it worth it?
If your salary is below CHF 120,000 and no other obligation applies, you can apply for the ordinary assessment. Without an application, tax at source replaces the tax on your employment income, and no additional deductions are granted afterwards (§ 68hbis Abs. 4 StG BL).
The guide lists these deductions as typical reasons for applying (section 2.6):
- pillar 3a contributions and pension fund buy ins,
- debt interest,
- alimony you pay,
- costs of professional training and further education,
- childcare by third parties,
- medical and accident costs,
- professional expenses for expatriates.
The numbers on pillar 3a are in our article on pillar 3a with a B permit. Before you sign, keep in mind: an application filed on time cannot be withdrawn. In the following years you are assessed under the ordinary rules until tax at source ends for you (guide on tax at source 2026, section 2.6). We are happy to work out with you whether that pays off in the long run.
Did you miss an obligation?
If your securities income was already above CHF 1,700 in earlier years, or you had freelance income, and you never asked for the forms, it is better to raise it yourself. We look at which years are affected and how to proceed.
You can find our services for the Basel region on our page about tax advisory in Basel.