Swiss Tax Services
for foreign nationals taxed at source
Tax at source
Do I need to submit a tax return
Tax refund
Tax refund


WHEN DO YOU NEED TO SUBMIT A FORM FOR TAX REASSESSMENT 

If you are taxed at source, you can request a refund of the withholding tax (the source tax withheld from your salary), if certain conditions apply. In particular, you are entitled to a tax refund, if you incurred certain expenses that are not or not fully taken into account in your source tax (withholding tax) tariff. You can claim these deductions by filling out a special form (for example, in the canton of Zurich, it is called "Antrag auf Korrekturberechnung der Quellensteuer" - claim to reassess the source tax / withholding tax).
 
The deductions include:

  • Interest on debts
  • Costs of illness and accidents
  • Support payments made to people who are unable to work
  • Costs of continuing professional education (depending on the case, this may also include expenses for language courses)
  • Additional professional costs
  • Child maintenance contributions, alimony payments
  • Purchases into an occupational pension fund (BVG / 2nd pillar)
  • Contributions to a restricted private savings scheme (Pillar 3a)
  •  
DEADLINES

In most cantons, the deadline for claiming the source tax / withholding tax refund is end of March. According to the recent decisions of the Swiss Federal Court, however, the tax offices must accept the claims for the tax reassessment up to five years after the tax period in question. So, even if you have missed the deadline, you can still claim the tax refund - for the previous years, as well.