Tax Return with a Swiss B-Permit

Not always, but more often than most expats assume. Even under CHF 120,000, you may still be required to file if your taxable net assets reach your canton’s threshold (e.g. CHF 80,000 in Zurich for single people or CHF 150,000 in Bern) or if you earn un-taxed income such as dividends, rental income or freelance work. Our calculator above checks the published rules for your canton.

No. Each canton sets its own thresholds for taxable assets and non-source income. Some cantons publish no amount at all, for example Fribourg, St. Gallen, Thurgau or Vaud; there your situation has to be checked individually. Geneva only names an amount for income not taxed at source (CHF 3,000 or more); assets are checked individually. What is optional in Zug may be mandatory in Zurich at the same income level, which is why checking your specific canton is essential.

As an expat on a B residence permit, your salary is taxed at source (Quellensteuer), which covers your basic income tax obligation. Beyond that, you may still face additional Swiss tax obligations: filing a supplementary tax return if you cross income or asset thresholds, declaring worldwide assets and non-source income, and — for many expats — benefiting from voluntary filing to reclaim deductions for pillar 3a, pension fund buy-ins or health insurance premiums.

Yes. If you are married to a person holding a C residence permit or Swiss citizenship, you are automatically subject to ordinary tax assessment. Withholding tax at source no longer applies to you and you must file a full Swiss tax return every year, regardless of your income level.

Only for calculation errors. Since 2021, deductions such as pillar 3a contributions, pension fund buy-ins, child care costs or further education can only be claimed through a subsequent ordinary assessment (NOV). You apply by March 31 of the following year; the application cannot be withdrawn and applies every year until your tax at source ends. A recalculation of tax at source (Neuberechnung der Quellensteuer) only fixes errors in the calculation itself, such as a wrong tariff code or a wrong gross salary, and must also be requested by March 31. FIN checks with you whether a NOV pays off before you apply.

Enter your canton, civil status, gross salary, net assets after debts and other income without withholding tax. The calculator checks these against official cantonal thresholds to determine if you must file, can file voluntarily, or need individual clarification.

The calculator uses your net assets: bank accounts, securities and other financial assets worldwide, after deducting debts such as a mortgage or a loan. Whether property abroad counts depends on the canton. In Bern, for example, property abroad with an official value of CHF 300,000 or more makes a tax return mandatory.

This includes any income not taxed via your employer: rental income, dividends, freelance work, foreign pensions, or capital gains from Swiss real estate.

Some cantons publish no fixed amount, for example St. Gallen or Thurgau. Others, such as Zug, Schwyz, Uri, Glarus or Aargau, measure your taxable assets or your assets after social deductions, not your assets after debts as entered here. If your assets reach their limit, the calculator cannot tell for certain whether you have to file. In these cases your obligation must be assessed individually, and our advisors can help.

We offer transparent flat rates starting at CHF 280 for tax return filing. Premium and all-inclusive packages are available for more complex situations.