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| Having read the info in this thread, I think I've worked it out now... First yr in CH - total income pro-rata for tax?
The first guy in my example above gets screwed, and unless he earns over CHF120,000 a year, he's unlikely to get any of it back.
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You can always file a request to have your tax-at-source burden reviewed at the end of the year, even if you do not file a tax statement.