BudgetHub.ch
Income & taxes

Source tax in Switzerland: corrections and refunds for foreign employees

The short answer: if you're taxed at source (B permit and others), you may reclaim money through a source-tax correction or – above income thresholds or on request – switch to ordinary assessment where deductions like pillar 3a, commuting and childcare reduce your bill. Deadlines are strict: typically 31 March of the following year.

Von Leutrim MiftarajGründer von BudgetHub, MSc Innovation Management (FFHS)

Correction vs. ordinary assessment

A correction fixes specific items within the source-tax system. Ordinary assessment (mandatory above ~CHF 120,000, voluntary on request in many cantons) applies the full deduction catalogue – often worthwhile with 3a contributions, high commuting costs or childcare. Caution: once assessed ordinarily, you usually stay in that system.

What's typically worth claiming

Pillar 3a payments, pension fund buy-ins, effective commuting and meal costs above the flat rates built into the tariff, childcare, and international weekly-residency situations.

Don't miss 31 March

Set the deadline as a recurring reminder – missed deadlines are the most expensive 'deduction' of all.

Track these costs in your own budget: create your free Swiss budget in BudgetHub – in English, with Swiss categories built in.

Verwandte Artikel

Income & taxes
13th month salary in Switzerland: how it works

The short answer: the 13th salary is an extra month's pay, usually paid in November/December (sometimes split June/December). It's contractual, not legally mandated – but standard in most Swiss employment contracts and fully taxable like normal salary.

Income & taxes
Salary and taxes by canton: why location changes your net pay

The short answer: the same gross salary can differ by several hundred francs net per month between cantons, because cantonal and municipal income taxes vary massively – Zug and Schwyz tax lightly, Bern, Basel-Stadt and parts of Romandie noticeably more.

Income & taxes
Meal deduction in Swiss taxes: who can claim what

The short answer: if you can't reasonably eat at home during work, you can deduct meal costs – federally CHF 15 per workday up to CHF 3,200 per year (halved to CHF 7.50/day if your employer subsidises meals, e.g. a canteen). Cantonal rules mirror this closely.

Setz es direkt um

Erstelle dein Budget in BudgetHub – kostenlos, ohne Kreditkarte.

Kostenlos starten
Source tax in Switzerland: corrections and refunds for foreign employees · BudgetHub.ch