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 19.08.2026 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 table (A/B/C/H) with the typical errors
  • 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

  1. 1Run the 10-point quickcheck first; it shows whether the application pays off for you.
  2. 2Check your tariff code on the payslip against the table in the pack.
  3. 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.

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