Taxes
Withholding tax: check the deduction and tariff
Foreign employees without a settlement permit (permit C) are taxed at source: the employer deducts the tax directly from the salary and pays it to the cantonal tax administration. The tariff depends on civil status, number of children, religious affiliation and whether your partner works — report changes to your employer immediately, otherwise too much or too little is deducted. A recalculation of the withholding tax or a subsequent ordinary assessment must be applied for with the cantonal tax administration by 31 March of the following year; from a gross annual salary of 120,000 francs it happens ex officio.
Who this applies to. This guide applies if the nationality group is not Switzerland, the employment situation in Switzerland is either Employed, Self-employed or Posted worker and the cross-border commuter status is no.
Checklist
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Report the details for your tariff code to your employer
Civil status, number of children, religious affiliation and whether your partner works determine the tariff.
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Check the withholding tax deduction on your payslip
The deduction is shown on every payslip; report discrepancies to your employer immediately.
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Report changes in civil status or children immediately
They affect the tariff; a late report leads to an additional charge from the cantonal tax administration.
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Apply for a recalculation by 31 March
Cantonal tax administration; this is a forfeiture deadline and cannot be extended.
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Check the subsequent ordinary assessment
From a gross annual salary of 120,000 francs it happens ex officio, below that on request by 31 March.
Costs
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Processing fee free of charge
Your employer withholds the tax; applying for a retrospective ordinary assessment is free of charge.
No total: the items depend on conditions and on your situation. A total without your answers would be too high or too low depending on the case — the cost calculation in your plan uses them.
Frequently asked questions
Who does this guide apply to?
This guide applies if the nationality group is not Switzerland, the employment situation in Switzerland is either Employed, Self-employed or Posted worker and the cross-border commuter status is no.
What does it cost?
Processing fee: free of charge.
What do I need to do?
Report the details for your tariff code to your employer; Check the withholding tax deduction on your payslip; Report changes in civil status or children immediately; Apply for a recalculation by 31 March; Check the subsequent ordinary assessment.
As of: 08.10.2026