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Old 19.12.2009, 16:33
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Re: Filing tax return / Pro-Rata assessment?

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It's not pro-rated, you need to earn more than 120K gross income in a calendar year for the ordinary taxation (with some exceptions in some cantons, like GE for instance, where it's 500K).
This is a bit different as I heard from deloitte,
I came here June 2009 and changed to local contract 1-OCT-2009.

But they told me I need to do tax filing even I got only 50K+ for 3months.
I think tax filing is pro-rata based ( 120K + per year.)
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