How the subsequent ordinary assessment works in Schwyz
On a B permit, your employer deducts tax from your salary every month. Often that is the end of the matter. In certain cases, though, Schwyz still requires a normal tax return. The procedure is called the subsequent ordinary assessment (nachträgliche ordentliche Veranlagung, NOV). The tax office then works with your actual deductions and the tax rate of your municipality, and the tax at source already deducted is credited.
The federal framework is the same in every canton: a tax return is mandatory once your gross salary in a tax year is CHF 120,000 or more (federal ordinance on tax at source, Art. 9). For married couples, each salary counts on its own. If you arrive in Switzerland during the year, only your regular salary is scaled up to a full year, while one off payments such as a bonus count in full. And once you are in the NOV, you stay in it until tax at source ends for you. The rules of all cantons side by side are in our guide on when you must file a tax return while taxed at source.
This article shows what Schwyz adds on top. Tax year 2026, checked October 2026.
Who has to file a tax return in Schwyz
- Salary of CHF 120,000 or more. The Schwyz ordinance on tax at source (SRSZ 172.311) repeats the federal rule word for word in section 8 (1): «mindestens 120 000 Franken», meaning at least CHF 120,000. For spouses, it is enough if one of the two reaches this amount. The tax office then starts the assessment on its own.
- Income not taxed at source above CHF 2,000. The tax administration lists, for example, self employed income, alimony and maintenance payments, and income from securities, accounts or property.
- Assets. Here Schwyz does not look at the balance on your statements, but at your taxable total assets after social deductions. If your assets after debts are above CHF 50,000, we check individually whether the line is reached.
Below CHF 120,000 you have to act yourself: under section 93 (3) of the tax act, you request the tax return forms from the tax administration by 31 March of the following year. On top of that there is a reporting duty with no minimum amount: according to the guide (chapter V, section 2), you tell the cantonal tax administration by 31 March if you have taxable income not taxed at source or taxable assets.
The Schwyz thresholds 2026 and their source
The amounts are set out in the Schwyz guide on tax at source with worked examples, as at 1 January 2026, chapter VII, section 2. It says the subsequent ordinary assessment is waived if income not taxed at source is «nicht mehr als CHF 2'000» (not more than CHF 2,000) or taxable total assets «(Reinvermögen abzüglich Sozialabzüge gem. § 47 StG)», meaning net assets minus the social deductions under section 47 of the tax act, are not more than CHF 50,000. The amounts have not changed since the 2024 guide.
| Criterion | Single | Married | What it means for you |
|---|---|---|---|
| Gross salary | CHF 120,000 or more | CHF 120,000 or more for one of the two | Mandatory |
| Income not taxed at source | More than CHF 2,000 | More than CHF 2,000 | Mandatory |
| Taxable total assets after social deductions | More than CHF 50,000 | More than CHF 50,000 | Assets after debts above CHF 50,000: checked individually |
Source: Schwyz guide on tax at source, as at 1 January 2026, chapter VII, section 2; ordinance on tax at source SRSZ 172.311, section 8 (1). Checked in October 2026.
Three points to keep in mind:
- Why assets need a closer look. Before comparing with the CHF 50,000, Schwyz deducts the social deductions under section 47 of the tax act. How high they are for you depends on your civil status and your children. That is why we check this with you individually and do not give a general figure here. One thing is clear: if your assets after debts are already below CHF 50,000, they do not trigger a tax return.
- «Or» in the wording. The guide links the two lines with «oder» (or). That leaves some doubt about whether crossing one line is enough. We take the careful view: if your income not taxed at source is above CHF 2,000, we treat the tax return as mandatory. How the tax administration sees your case, we clarify individually.
- Status of the source. The CHF 2,000 and CHF 50,000 come from the tax administration's guide, not from the tax act or the ordinance. They reflect the office's current practice.
Application, form and deadline in Schwyz
- Mandatory case below CHF 120,000: request the tax return forms by 31 March of the following year (tax act, section 93 (3)). For the tax year 2026 that means by 31 March 2027.
- Voluntary application: in writing by 31 March of the following year, using the form «Antrag auf nachträgliche ordentliche Veranlagung (NOV)». The form has to be complete and signed, by both spouses if you are married (guide, chapter VII, section 3). If you miss the deadline, the right to apply is lost, and an application cannot be withdrawn (ordinance on tax at source, section 10).
- Moving abroad: you submit the application at the latest when you deregister (tax act SRSZ 172.200, section 93a (3)).
- Moving within Switzerland: the canton where you live at the end of the tax year is responsible (tax act, section 103).
- Responsible office: Kantonale Steuerverwaltung Schwyz, Quellensteuer, Bahnhofstrasse 15, Postfach 1232, 6431 Schwyz, quest.stv@sz.ch.
Choosing the ordinary assessment voluntarily: is it worth it?
If no duty applies, you can still apply for the NOV. This mainly pays off if you have deductions the monthly tax at source ignores, such as pillar 3a contributions, pension fund buy ins or childcare costs. The tax rate of your municipality also plays a role. The numbers on pillar 3a are in our article on pillar 3a with a B permit, the key deductions in the canton in tax optimisation in Schwyz.
Keep the lock in in mind: once you apply, you file a tax return every year until tax at source ends for you. That applies even if your salary drops later, and after a divorce or separation each of you continues to be assessed separately (ordinance on tax at source, sections 9 and 10 (3)). In a later year the result can be higher than tax at source.
Example from Schwyz
Lena is single, lives in Schwyz and earns a gross salary of CHF 96,000. Her savings account and securities add up to CHF 42,000, with no debts. Her interest and dividends come to CHF 700 in 2026.
- Salary: below CHF 120,000, so no duty from the salary.
- Income not taxed at source: CHF 700, not more than CHF 2,000.
- Assets: even before social deductions, her assets are below CHF 50,000.
Result: Lena does not have to file a tax return for 2026. She still reports her income not taxed at source and her assets by 31 March 2027. If she pays into pillar 3a, a voluntary application can be worth it. If her assets after debts later grow above CHF 50,000, we check her case individually.
Two pitfalls in Schwyz
- Recalculation or NOV? If you only want a wrong tariff code or a wrong gross salary corrected, you apply for a recalculation. The tax administration can, however, decide to run a subsequent ordinary assessment instead (ordinance on tax at source, section 7 (1)). More on this in our article on the wrong tax at source deduction in Schwyz.
- Maintenance payments in the tariff. If your maintenance payments were already taken into account in your tax at source tariff, the NOV is only available on your own application (ordinance on tax at source, section 11 (2)).
Check your case in the calculator
The B permit calculator asks for your civil status, salary, assets and income not taxed at source, and shows whether a tax return is mandatory in Schwyz, needs a closer look, or could be worth filing voluntarily.
Every case is different
Whether you have to file depends on your civil status, your salary, your assets after debts and the type of income you receive. This article sets out the rules for the tax year 2026 and one simplified example; it does not replace individual advice. If you would rather not do the tax return yourself, everything about our tax return service in Schwyz is on our canton page.