Filing a tax return despite withholding tax deduction

Individuals subject to withholding tax, where the tax is directly deducted from the salary, don't have to worry about taxes and filing a tax return, right? Not quite. Under certain circumstances, individuals subject to withholding tax are required to file a retrospective assessment (tax return). Voluntarily submitting a tax return can even have advantages and lead to a partial refund of the paid withholding taxes.

Which individuals subject to withholding tax must complete a tax return?

Completing a tax return is mandatory as soon as the annual gross income exceeds CHF 120,000 or there is additional income not subject to withholding tax exceeding CHF 3,000.

Furthermore, higher total assets (including properties) necessitate the filing of a tax return. The threshold values vary by canton. In the Canton of Zurich, for example, the threshold is CHF 80,000 for individuals and CHF 160,000 for persons liable to tax jointly.

Is it advisable to voluntarily fill out a tax return?

A person can voluntarily submit a regular subsequent assessment (tax return) to deduct actual costs from taxable income, costs that are not included or are only included on a lump-sum basis in withholding tax rates. This offers the possibility to reduce the tax burden and possibly receive a refund.

Possible deductions include actual work-related expenses, purchases into occupational pension provision (Pensionskasse BVG / 2nd pillar), contributions to pillar 3a, self-borne education and training costs, costs for third-party child care, alimony payments, interest on debts, and costs related to illness and disability.

The application must be submitted by March 31st of the following year (date of electronic submission). The deadline cannot be extended.

I am subject to withholding tax: How do I obtain a tax return form?

This varies from canton to canton. In many cantons, the form can be requested online or directly from the municipal tax office.

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