yes but he pays quellensteuer. If you earn less than 120k and pay quellensteuer, you are not allowed to fill in a tax return...?! I was told that if you want to fill one in, you have to apply to the kanton, not the gemeinde to ask to be reconsidered, in other words, that you argue you should be taxed like the swiss and I am not sure if that is a safe thing to do. From then on you would be allowed to fill in a tax return.

I was told by a guy who works on tax refunds that to reclaim the 3a tax, you need a special form, which you send in with a copy of your deposits and a salary statement...