Dear Bunyip

There is usually a ceiling on earnings above which you have to submit a return, that is to say if you exceed it you have to submit a return rather than have the tax deducted at source. However, as always in Switzerland it depends on the canton.

I can recommend most highly, Luca Gliozzi of BDO Visura (gva) his number is 022 322 2472, he is au fait with the Vaud situation.

James