Tax at source
Corrections and refunds when tax was withheld
The amount withheld is a standardised guess about your situation — not the final word. When the guess is too high, there are defined ways to get the difference back.
- Deadline 31 March
- Threshold CHF 120,000
- Nothing is automatic
Three routes back
A tariff correction
The tariff your employer applied is wrong — marriage, children, a church exit or a second job changed your situation mid-year. A correction request fixes the tariff itself.
An ordinary assessment (NOV)
Tax at source ignores most deductions. Filing a return brings Pillar 3a, commuting, further education, debt interest and more into the calculation — and the difference comes back.
Double withholding
Income taxed both abroad and in Switzerland can often be relieved under a treaty — but only if someone claims it. Nothing is refunded by default.
The date that closes the year
The deadline is real: 31 March
Below CHF 120,000 of gross income, tax at source is final unless you ask for an ordinary assessment — the request must reach the canton by 31 March of the following year. Above it, a return is mandatory. Either way, the tax office decides which deductions it accepts. Miss the March deadline and the year is closed; there is no extension for the request itself.
What it costs
Priced like the return it is
An ordinary assessment is a tax return, so it is priced as one. A standalone correction or a treaty reclaim depends on what has to be reclaimed and from whom, so we quote it once we have seen the case — and the quote is agreed before any work starts.
Want a number first?
Free assessment — no obligation
Tell us your situation
A senior Swiss tax expert reads it personally and replies within one business day with a fixed price for your return.

Emanuel Flury
Founder & Senior Tax Consultant
Your return is prepared by a named senior consultant who stays with your file — not passed down to junior staff.
What you get either way
Word photograph: Rheinfall beim Mühlerad by Stephan van Helden, CC BY-SA 4.0, via Wikimedia Commons.