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Withholding Tax & TOU in Jura

Withholding tax is deducted directly from the salary of B permit, L permit, or cross-border workers. We analyze your situation to file a Subsequent Ordinary Assessment (TOU) request when it is advantageous, which often allows you to recover several thousand francs. Since 2021, the withholding tax reform has expanded TOU eligibility for many taxpayers.

Updated February 2026

39%
Maximum marginal rate
Filing deadline
4
Main deductions

Withholding tax in Switzerland primarily affects foreign employees holding a B, L, or G permit (cross-border workers). Your employer deducts the tax directly from your salary based on a standardized rate schedule that only accounts for basic criteria: family status, number of children, and canton of employment.

The problem? This rate schedule ignores many deductions you are entitled to: pillar 3a, actual professional expenses, LPP buybacks, alimony payments, education costs, or charitable donations. This is where the Subsequent Ordinary Assessment (TOU) comes in.

Since the reform of January 1, 2021, taxpayers subject to withholding tax whose gross income exceeds CHF 120,000 per year are automatically subject to a TOU. For others, the application is voluntary but must be filed by March 31 of the following year. Important: the TOU is now irrevocable -- once granted, you will be taxed under the ordinary system every year.

Our experts analyze your situation before any application to ensure the TOU is truly advantageous for you. In most cases, our clients recover between CHF 1,000 and CHF 5,000 per year. In Geneva, quasi-resident status offers additional advantages for cross-border workers whose 90% of worldwide income is taxed in Switzerland.

We handle the entire process: preliminary analysis, application preparation, optimization of the ordinary tax return, and follow-up with the tax authorities.

Key deductions — Canton of Jura

Pillar 3a: up to CHF 7,258 for employees affiliated with a 2nd pillar pension fund (2025)

Professional development costs: deductible if directly related to the profession, up to CHF 12,900 at the federal level

Health and accident insurance premiums: deduction according to the Jura cantonal scale, based on family situation

Childcare costs: deductible for children under 14 cared for by third parties during the parents' professional activity

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Frequently asked questions

What is the TOU and who is eligible?
The Subsequent Ordinary Assessment (TOU) allows taxpayers subject to withholding tax to switch to ordinary taxation, like Swiss residents. It is mandatory above CHF 120,000 in gross income and voluntary below that threshold. It allows you to deduct pillar 3a, actual expenses, LPP buybacks, and many other charges not accounted for in the withholding tax schedule.
How do I know if the TOU is advantageous in my case?
We run a simulation comparing your current withholding tax with the estimated tax under ordinary assessment. If your deductions (3a, actual expenses, LPP, etc.) exceed the flat-rate allowance built into the withholding schedule, the TOU is almost always advantageous. Our clients recover an average of CHF 1,000 to CHF 5,000.
Is the Canton of Jura fiscally attractive for families?
The Canton of Jura offers attractive conditions for families, combining moderate taxation with a low cost of living. Deductions for dependent children, Jura family allowances, and deductible childcare costs all help reduce the tax burden on households. Moreover, property prices significantly lower than those in the Lake Geneva region provide a higher purchasing power, even if salaries may be slightly lower.
How are cross-border workers living in Jura and working in France taxed?
Jura residents working in France are taxed in Switzerland on their professional income from French sources, under the Franco-Swiss double taxation convention. France may nonetheless withhold a limited tax at source in certain cases. The taxpayer must declare all worldwide income in their Jura tax return. Tax paid in France is taken into account through a relief or lump-sum credit to avoid double taxation.

Other services in Jura

Tax Declarations (Individuals)

We prepare and optimize your tax return, whether you are an employee, self-employed, or a retiree. Our expertise covers all deductions allowed by the cantonal and federal tax authorities, in order to legally reduce your tax burden. Each declaration is reviewed by a specialist before submission.

Cross-Border Taxation

Cross-border workers are subject to complex tax rules arising from the double taxation agreements between Switzerland and France. Depending on your canton of employment, you may be taxed at source in Switzerland or only in France. We guide you to optimize your situation and avoid double taxation, taking into account the Franco-Swiss agreement of April 11, 1983 and its amendments.

New Arrivals

You have just moved to Switzerland and need to understand the Swiss tax system? We guide you from the moment you arrive to file your first tax return, choose your taxation regime, and identify applicable deductions from the very first year. We also explain how withholding tax works and the registration procedures with the cantonal tax authority.