Hi Jenny, I concede that I do not know the tax laws of Vaud. However, under federal tax law there are multiple other reasons why a person with a B permit can fill a full tax return in particular if they own a property or are subject to a divorce settlement.

And not only that, but there is room in the federal law to allow a canton to permit any foreign person to be freed of the tax at source regulations. For example in Zürich this is under article 58. This usually requires the payment of some form of deposit or the provision of some other security, for example from the employer, that the taxes will be paid.

And furthermore irrespective of income, under federal law any person who has once filled in a tax return must continue filling them in until such times as they are freed of the need to pay tax at the source.

But as I said, I do not know Vaud tax law and therefore can only reference the federal provisions.

And finally. The comment I made to which you are referencing was related to the ability of any source tax payer in any canton to recover tax paid at source on particular items by completing a form and returning this by 31st March. This is particularly relevant for payments made to the 3rd pillar.