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Permit B: should I file a Swiss tax return?

Taxed at source on a B or L permit, or a cross-border worker in Geneva? The withholding scale ignores your real deductions. Answer a few questions and find out whether a TOU request (subsequent ordinary taxation, i.e. filing a full tax return) or the quasi-resident status is likely to get you money back, and roughly how much.

Your situation in 2026

Your status

What you paid in 2026 (CHF, leave 0 if nothing)

What the tool compares

What the scale already includes

A flat rate for professional expenses (about 3% of salary), insurance premiums and child deductions according to your scale code. Claiming them in a TOU changes almost nothing.

What the scale ignores

Pillar 3a, pension fund buy-backs, childcare, actual commuting and meal costs above the flat rate, alimony, training, interest on debts. This is where the TOU gets you money back.

What can cost you

Wealth tax, a rate computed on the household’s worldwide income, a high municipal coefficient. And irrevocability: once granted, the TOU applies every year.

Frequently asked questions

Is the result a tax computation?
No. The tool compares your actual deductions with what the withholding tax scale already includes, and applies an approximate marginal rate for your canton. It gives an order of magnitude, enough to decide whether a real simulation is worth it. The exact simulation, municipality by municipality, is done with your tax advisor before filing, because the request is irrevocable.
Why can the TOU cost more than the withholding scale?
Because it taxes your whole situation, not just your salary: your worldwide wealth becomes taxable, a spouse’s income abroad raises your rate, and a municipality with a high coefficient weighs more than the average built into the scale. Without deductions beyond the flat rates of the scale, the TOU brings nothing back and binds you for the following years. The TOU guide details these cases.
Until when can I apply for the TOU for 2026?
Until for 2026 income. After that date the request is inadmissible and you stay on the scale for the year. Forms differ by canton: they are listed in our TOU guide, and our withholding tax and TOU page explains what we do for you.

To go further: the complete TOU guide (conditions, forms by canton) and our withholding tax refund and TOU service.