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Withholding Tax & TOU in Valais

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

36%
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 Valais

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

2nd pillar (LPP) buy-backs: fully deductible from taxable income, subject to a 3-year lock-in period before any capital withdrawal

Training and professional development costs: deductible up to CHF 12,900 at the federal level if related to professional activity

Medical expenses: deductible to the extent they exceed 5% of the taxpayer's net income (Valais cantonal law)

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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.
Why is Valais a tax-attractive canton?
Valais benefits from one of the lowest cantonal tax scales in French-speaking Switzerland, with a maximum marginal rate of approximately 36% across all levels combined. Mountain municipalities such as Lens, Bagnes, and Nendaz apply particularly advantageous municipal coefficients. This attractiveness, combined with a lower cost of living compared to Geneva or Lausanne, makes it a popular destination for families and self-employed individuals seeking to optimize their tax burden.
How do I declare a property in Valais?
Property owners in Valais must declare the tax value of their property as well as the imputed rental value set by the administration. The imputed rental value corresponds to approximately 70% of the market rental value. Maintenance costs can be deducted either as actual expenses or as a flat rate (10% for buildings less than 10 years old, 20% thereafter). Mortgage interest is fully deductible, up to the limit of gross asset returns plus CHF 50,000.

Other services in Valais

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.