View Single Post
  #10  
Old 02.10.2009, 15:06
E. Neubauten's Avatar
E. Neubauten E. Neubauten is offline
Senior Member
 
Join Date: Nov 2007
Location: Richti aka Minas Tirith
Posts: 311
Groaned at 2 Times in 2 Posts
Thanked 216 Times in 113 Posts
E. Neubauten is considered knowledgeableE. Neubauten is considered knowledgeableE. Neubauten is considered knowledgeable
Re: Quellensteuer vs. annual tax obligation

A few points:

The true up happens when you file a return or if you request a Quellensteuer review.

The rates applied are average (kantonal) rates, this means that if you file at the end of the year you are either entitled to a refund (in case of a gemeinde with a low tax base/multiplier) or you have to pay additional tax (mirror situation).

In this way the additional monthly one offs, like bonus payments etc, are leveled out in terms of your tax rate.

A complicating factor may be assets held outside CH, although not always taxable in CH (real estate for instance) they have an impact on the determination of your tax rate.

All in all, a nice puzzle....
__________________
Mediocre? Me?! Well yes, in a kind of sexy way...
Reply With Quote