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The first thing you need to be aware of is exactly what your taxable income is. Then you can use tables provided by your kantonal steueramt to do the calculations. [...] Calculating your taxable income is straightforward for Quellensteuer - you take the monthly income plus the PK contributions multiply by 12 add any bonus and there you have it.
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Any questions post away | |
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Here I am, posting away:
Question 1:
I checked the Bern Kanton "Steuertabellen für die Quellensteuer, Ausgabe 2008" at
http://www.fin.be.ch/site/sv-steuerv...llensteuer.htm
to figure out whether my husband's Quellensteuer is accurate. The table is based on Brutto-Monnatseinkommen, which as I understand is the base monthly salary (Monatsgehalt), before any deductions (please correct me if I am wrong). There is a CHF 25 difference between what the table says (married, the only earner, no kids, no church taxes) and what was withheld at the source (i.e., his Quellensteuerabzug is CHF 25 more than the one indicated in the table). How can this be accounted for?
Question 2:
Somewhere in the threads here, it was mentioned that Quellensteuer is calculated on the net salary (after all compulsory deductions). This seems to contradict the above referenced table. Or I am missing something here?
Question 3:
(quoting Richard): "Calculating your taxable income is straightforward for Quellensteuer - you take the monthly income plus the PK contributions": is this to calculate Quellensteuer only if you want to file a tax return? And why do the PK contributions (Pensionkasse???) factor in for Quellensteuer? OR does this mean that Brutto-Monnatseinkommen from the table referenced above is Monatsgehalt + Pensionkasse? It seems weird...
Question 4:
My husband had two UVG deductions: (1) UVG-NBU-Arbeitnehmerbeitrag bis Fr. 10500 at 0.357%, and (2) UVG-Zusatzversicherung Arbeitnehmerbeitrag at 0.017%. He is earning less than 10500 per month, so I am not quite sure what this second "additional" one is.
My husband is a post-doc at the University of Bern, non-EU permit B holder, if this matters for Quellensteuer calculation.
Thanks in advance!