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Subsequent ordinary taxation (TOU): the complete guide

Taxed at source on a B or L permit, or a cross-border worker in Geneva? Conditions, 31 March deadline, irrevocability, recoverable deductions and how to file in each canton.

Updated October 2026

Filing deadline for the request, no extension
CHF 120,000
Gross income from which the TOU is mandatory
90%
Share of income taxable in Switzerland to qualify as quasi-resident

What is subsequent ordinary taxation?

Withholding tax is deducted every month by the employer from the salary of foreign nationals without a C permit (B and L permits) and of non-residents. The schedule includes average flat-rate allowances based on family situation, but ignores your individual deductions.

Subsequent ordinary taxation (TOU) corrects this gap: you file a complete tax return, the authority computes the actual tax (federal, cantonal, municipal) on all income, wealth and deductions, then credits the withholding tax already deducted. The balance is refunded or claimed (see withholding tax and TOU).

Legal basis since the reform of : art. 89, 89a and 99a of the Federal Direct Tax Act (DBG/LIFD), art. 33a, 33b and 35a of the Tax Harmonisation Act, Withholding Tax Ordinance. Since 2021, a correction of the schedule no longer grants deductions: only the TOU does.

Who can or must request the TOU?

Residents: mandatory TOU (art. 89 DBG)

Gross employment income of at least CHF 120,000 per year and per person, income not taxed at source or taxable wealth (cantonal thresholds), to be reported before 31 March of the following year or it counts as tax evasion. The obligation extends to the spouse in the same household and continues if income falls back below the threshold.

Residents: TOU on request (art. 89a DBG)

Income below CHF 120,000 and none of the mandatory conditions. Request before 31 March of the following year, signed by both spouses and extended to the spouse in the same household. The request is irrevocable.

Non-residents: quasi-residents (art. 99a DBG)

Domiciled abroad, working in Switzerland (cross-border worker in Geneva, weekly commuter) with at least 90% of the household's gross worldwide income, spouse included, taxable in Switzerland. Below that, only a correction of the schedule remains possible.

Cross-border workers outside Geneva: the 1983 agreement

Cross-border workers living in France and employed in the cantons of Vaud, Valais, Neuchâtel, Bern, Jura and Fribourg are taxed in France on their salary under the Franco-Swiss agreement of 11 April 1983. No withholding tax is deducted if the French tax residence certificate is given to the employer and remote work stays within the permitted limit. Geneva is not party to the agreement, hence the quasi-resident regime. See cross-border taxation.

The 31 March deadline and irrevocability

A forfeiture deadline

The request must reach the tax authority no later than of the year following the tax year (art. 89a para. 2 DBG, art. 10 QStV). No extension; proof of sending is decisive.

Irrevocable for residents

The request cannot be withdrawn: the TOU applies every year, without a new request, until withholding tax liability ends (departure, C permit, marriage to a Swiss national or C permit holder; the couple then falls under ordinary taxation, art. 83 para. 2 DBG, see new arrivals). Downside: no return to the schedule, even in a year when the TOU costs more, and a complete return every year.

Quasi-residents: one request per year

The request covers only the year concerned and is filed again before each 31 March with evidence of the 90% threshold: nothing obliges you to request it in an unfavourable year.

Recoverable deductions: is the TOU worth it?

The withholding schedule already includes average flat-rate allowances and an average municipal rate. The TOU opens up all ordinary deductions:

  • Pillar 3a: CHF 7,258 in 2026 with a pension fund
  • Pension buy-ins: deductible in the year of payment
  • Actual professional expenses: commuting, meals, second residence
  • Training: federal cap CHF 13,000 (2025 amount, subject to indexation)
  • Childcare: federal cap CHF 25,800 (2025 amount), cantonal limits
  • Alimony paid: former spouse and minor children
  • Mortgage and debt interest: in Switzerland or abroad
  • Medical costs, donations, health premiums: above the threshold or cantonal flat rate

It is favourable as soon as these deductions exceed the flat rates, especially in a municipality whose rate is at or below the cantonal average. It is unfavourable with no individual deductions, in a high-rate municipality, with taxable wealth or a spouse earning abroad (taken into account for the rate).

Illustrative example

Single employee, B permit, living in Geneva, gross salary CHF 95,000, schedule A0. Pillar 3a CHF 7,258 and pension buy-in CHF 10,000: about CHF 17,000 of deductions ignored by the schedule. At an indicative marginal rate of 30%, the TOU reduces the tax by roughly CHF 5,000. The actual result depends on the canton, municipality and family situation.

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Frequently asked questions

Is the TOU worth it, or can it cost me more?
Favourable if your actual deductions (pillar 3a, pension buy-in, childcare, actual professional expenses) exceed the flat rates built into the schedule. Unfavourable with no particular deductions, in a high-rate municipality, with taxable wealth or a spouse earning abroad. Simulate before an irrevocable filing.
Which documents should I prepare for the TOU?
Salary certificates showing the withholding tax deducted, pillar 3a and pension buy-in certificates, evidence of professional expenses, childcare, training and alimony paid, bank and securities statements at 31 December, interest certificates, health insurance premiums, medical costs, donations. Quasi-residents: tax assessment of the country of residence.
Cross-border worker in Vaud, Valais or Neuchâtel: does the TOU apply to me?
In principle no: under the 1983 Franco-Swiss agreement, these cross-border workers are taxed in France on their salary, with no Swiss withholding tax and therefore no TOU. In Geneva, outside the agreement, cross-border workers are taxed at source and may request the TOU as quasi-residents. Other nationality, or returning home less than once a week: case by case.

Taxed at source? Have your TOU simulated before 31 March

A numerical comparison of withholding tax and ordinary tax. Next step: book a call slot online (two minutes). At the chosen time, a specialist reviews your situation with you, and your quote reaches you within the hour after the call. First call and quote are free, with no commitment.

Check whether the TOU saves me money

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Further reading: withholding tax and TOU · cross-border taxation · new arrivals · tax return in Geneva