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Swiss Source Tax (Quellensteuer): Cantonal Withholding, NOV Opt-In, CHF 120,000 Threshold
Document Checklist
Quellensteuer-Anmeldung / déclaration pour l'impôt à la source / dichiarazione per imposta alla fonte
Source-tax registration declaration
Purpose: Establishes civil status, dependent children, religious denomination, spouse's employment status, and other Swiss income. Sets the tariff code applied from the first monthly wage.
Filed by: Employee signs; employer transmits to the cantonal tax administration within 8 days of hire. Changes reported within 14 days; corrected tariff applies from the first day of the following month.
Aufenthaltsbewilligung B / L / Ci or Grenzgängerbewilligung G
Residence permit
Purpose: Establishes that source tax applies. Permit type on the card triggers source-tax registration; C-permit holders are not source-taxed.
Required form: Original card for in-person verification at hire; certified copy where the employer onboards remotely.
Passport or national identity document
Purpose: Federal and cantonal identity verification at hire and at any change of registration.
Required form: Original or certified copy.
Lohnausweis / certificat de salaire / certificato di salario
Annual wage certificate
Purpose: Documents gross annual wage, source tax withheld, Pillar 2 contributions, and other employment items. Primary evidence in any ordinary-assessment return.
Issued by: Employer, no later than 28 February of the year following the tax year.
Steuererklärung / déclaration d'impôt / dichiarazione d'imposta
Cantonal tax return package
Required when: Mandatory NOV / TOU triggered (CHF 120,000 wage threshold or substantial non-source-taxed income or wealth), OR opt-in request filed, OR resident has acquired a C permit or married a Swiss / C-permit holder.
Filed via: Cantonal e-tax portal — ZHprivateTax, e-Démarches, VaudTax, TaxMe-Online — or paper return. Lists worldwide income and wealth.
Antrag auf nachträgliche ordentliche Veranlagung / demande de taxation ordinaire ultérieure
Optional opt-in request form
Required when: Resident wishes to claim Pillar 3a, Pillar 2 buy-in, training, or other personal deductions and gross annual wage did not reach CHF 120,000.
Deadline: 31 March of the year following the tax year. Non-extendable; late requests are rejected. Irrevocable: ordinary assessment continues every subsequent year of source-tax liability.
Bescheinigung 3a / attestation 3a / attestazione 3a
Pillar 3a deposit certificate
Purpose: Evidence of Pillar 3a contributions for the tax year, deductible only via ordinary assessment.
Issued by: The 3a provider (bank or insurer) by mid-February of the year following the contribution year.
Einkaufsbestätigung Pensionskasse / attestation de rachat de prévoyance
Pillar 2 voluntary buy-in confirmation
Purpose: Evidence of a voluntary buy-in into the second pillar; deductible against ordinary assessment, not source tax directly.
Issued by: The pension fund on request after the buy-in is paid in.
KVG-Prämienbestätigung / attestation de primes LAMal
Health-insurance premium certificate
Purpose: Documents mandatory-health-insurance (Krankenkasse) premiums paid. Cantonal returns allow a lump-sum or actual-cost deduction.
Issued by: The health insurer, in January or February of the year following the premium year.
Worldwide-income evidence (cross-border workers)
Required when: Quasi-resident ordinary assessment (Art. 99a DBG) requires evidence of at least 90% worldwide gross family income from Swiss-source income.
Acceptable forms: Residence-country tax assessment, wage or income confirmation, or certified income statement from the residence-country tax authority.
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