Taxes for Expats in Switzerland — Quellensteuer & More

If you have a B permit and earn less than CHF 120,000/year, you pay Quellensteuer — tax deducted directly from your salary by your employer.

The rate depends on your canton, income, marital status, and number of children. You do NOT need to file a tax return (in most cantons).

Important: You can request ordinary taxation (Nachträgliche ordentliche Veranlagung) to potentially get money back through deductions.

You are taxed ordinarily (file a return) if: • You have a C permit • You earn more than CHF 120,000/year (B permit) • You have additional income (rental, investments, self-employment) • You request it (TOU — Tarifkorrektur or NOV)

Filing deadline: March 31 (extension possible in most cantons).

Use software like eTax or hire a Treuhänder (tax advisor) for your first return.

• Commuting costs (Berufsauslagen): up to CHF 3,200 for public transport • Pillar 3a contributions: up to CHF 7,056/year (2025) — deductible from taxable income • Continuing education (Weiterbildung): up to CHF 12,000 • Childcare costs: up to CHF 25,000 per child • Home office deduction (if applicable) • Moving costs (if job-related) • Meal expenses if no employer cafeteria

These deductions can save CHF 1,000-5,000/year. File ordinary taxation to claim them.

Swiss taxes vary enormously by canton: • Zug, Schwyz, Nidwalden: lowest tax rates • Geneva, Basel-Stadt, Vaud: highest tax rates • Zürich: moderate, but high municipal rates in the city

Moving cantons mid-year: you are taxed in the canton where you live on December 31.

Double taxation: Switzerland has treaties with 100+ countries. Check if your home country has one.