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Old 29.06.2021, 10:04
erikdebest erikdebest is offline
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Re: 2021 tax change - taxation ordinaire ultérieure

For two people, both single, living in Zurich city and both earning the same amount in 12 equal monthly payments, with no exceptional high deductions for eg work related costs, the person paying tax at source will pay less taxes than the person on ordinary taxation. Two reasons is that the lumpsum work related costs used as basis for tax at source are 10% of the gross income. You can only accomplish that in ordinary taxation if you have a GA, need a car, take a lot of courses... Other reason is that city of Zurich has 119% taxes (used for the ordinary taxation), while the tax at source is at the cantonal average of 100% (used for tax at source).

So, the person taxed at source had a special "form" to handle in extra deductions, as for example the 3a, child care (eg KITA). The amount paid throughout the year wasdivided by 12 and deducted from the monthly income.

Now, that special form does not exist anymore, everyone has the ordinary taxation. If you request that to declare the contributons to eg your 3a pillar, you will also have to declare actual work related costs. So if yout income is 100.000, the lump sum used in the tax at source was 10.000. Are your actual work related costs that high?

So indeed a very good question, you will have to compare. IN our case, when we were taxed at source we paid way more than in ordinary taxation, so our tax was reassessed in the ordinary way (but we needed a lawyer to get that).
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