Withholding Tax Quickcheck Pack
Paying too much withholding tax? 10-point quickcheck, tariff-code table, 11-step calculation guide and the ready application to your cantonal tax authority.
Checked on 21 August 2026 by Jens Herbst, BoVitaWe keep every document current and check it regularly against the sources.
Who is this document for?
For employees taxed at source (B and L permits) who want to check tariff code and deductions and reclaim overpaid tax.
What is inside
- 10-point quickcheck: is the application worth it for you?
- Tariff-code part (A/B/C/H) with the common causes of overpaying
- 11-step calculation guide
- Ready template 'Application for retrospective ordinary assessment' for your cantonal tax authority
- NOV explained: mandatory from CHF 120,000, on request below
How to fill it in
- 1Run the 10-point quickcheck first; it shows whether the application pays off for you.
- 2Check your tariff code on the payslip against the table in the pack.
- 3The application must reach your canton's tax authority by 31 March of the following year; plan the mailing accordingly.
Frequently asked questions
For employees taxed at source, typically on B or L permits, whose tax is deducted from their salary and who want to check tariff code and deductions.
The application for retrospective ordinary assessment must reach your canton's tax authority by 31 March of the following year; the template in the pack is built exactly for that.
Yes, from CHF 120,000 gross the retrospective ordinary assessment is mandatory; below that you can apply voluntarily if it pays off. The quickcheck clarifies it.
To the cantonal tax authority of your canton of residence; just complete the template with your details and canton.
Yes, free by email.
If the template alone is not enough
What this document is based on
Every provision is checked against the wording of the consolidated version. The links lead straight to the federal statute.
- DBG Art. 33 · Allgemeine Abzuege
Health insurance premiums are NOT deductible at their actual amount. There is only the insurance deduction, covering life, health and accident insurance plus savings interest together: federally CHF 1,800 for singles, CHF 3,700 for married couples, plus CHF 700 per child. Since the withholding tariff already contains this allowance, a high premium on its own produces NO refund. The further-education deduction has been capped at CHF 13,000 since tax year 2025.
DBG Art. 33 Abs. 1 Bst. g und j sowie Abs. 1bis, SR 642.11 · Status 01.01.2026
- DBG Art. 26 Abs. 1 Bst. a · Fahrkosten zwischen Wohn- und Arbeitsstaette
The deduction for necessary commuting costs is capped at CHF 3,300 per year for federal tax, since tax year 2025. Cantonal caps differ.
DBG Art. 26 Abs. 1 Bst. a, SR 642.11 · Status 01.01.2026
- DBG Art. 89a · Nachtraegliche ordentliche Veranlagung auf Antrag
Anyone taxed at source with residence in Switzerland can request a retrospective ordinary assessment by 31 March of the following year. The cantonal counterpart is Art. 33b StHG. There is no Art. 99a StHG, the act ends at Art. 79. For a ruling on the existence and extent of tax liability, Art. 137 DBG and Art. 49 para. 2 StHG apply. The request is irrevocable.
DBG Art. 89a und Art. 137, SR 642.11 · Status 01.01.2026
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