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| It's BS.
When I went from tax at source to normal (was still on a B, but married a Swiss mid year), all that years tax was paid back to me immediately, and I was then billed normally.
Tom | |
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That's what happened to us too. The source tax already paid was refunded by the tax office and we were taxed normally for the rest of the year. We kept the refunded tax to one side as we knew we'd have to pay most of it back to them eventually.