Hello,

I will be working full-time in Zürich, taxed by Quellensteuer, with expected yearly income of more than 120 000 CHF. If my wife did not work, I would be taxed according to the table B of Quellensteuer.

But my wife considers to be self-employed which may result in a very small income. But that would probably move me to the table C of Quellensteuer, which means that I may end up paying more extra tax than she would actually earn. Now my question: is it correct that I would be initially taxed more, but after the year ends, my and her income would be summed, the exact tax calculated in a tax return anyway, so I would get the extra tax money back?

Michał

Conventional wisdom here is "it depends", AFAIK.
It depends on how much she can actually make, self employed.
The phenomenon is commonly referred to in Switzerland as "Heiratsstrafe" (marriage penalty).
http://de.wikipedia.org/wiki/Heiratsstrafe

You mean apart from in the kitchen?
...
No

(couldn't resist )