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| Typical rookie mistake. If you have been a Swiss resident for only part of the year the tax rate determining income is extrapolated to the full year.
If you have been a Swiss resident also for 3 months than the tax rate is correct. | |
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does it make sense to do a tax return for somebody taxed at source where the monthly salary would be volatile due to share options, bonus etc?
as the monthly amounts are taxed according to the tax rates based on extrapolated full year, then any volatility probably leads to distortion.