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Old 12.01.2019, 16:47
Mullhollander Mullhollander is offline
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Re: Tax statement for foreigners

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Just to clarify - is that only 120k within Switzerland, or do they want to know about worldwide income? I have a co-worker that said you need to include work or rental income from other countries in that number, and I was skeptical...

It depends on the canton:


Aargau: if taxpayer, subject to source tax, has more than CHF 120'000 income in CH, then source tax becomes a withholding tax (Sicherungssteuer) and an ordinary tax return must be filed including world-wide income and assets. See p. 11:


https://www.ag.ch/media/kanton_aarga...15_A5_def2.pdf



Zurich: if source-tax taxpayer has income not subject to source tax exceeding CHF 2'500 and/or assets exceeding CHF 200'000, then the "extended assessment" process (ergänzende Veranlagung) to tax these amounts occurs. See pp. 1-2:


https://www.steueramt.zh.ch/dam/fina...eranlagung.pdf
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