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Old 04.08.2021, 12:40
CliiniMuus CliiniMuus is offline
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Re: Loss of C permit to a B permit with expat assignment

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It's simple. If you have a B permit and earn under CHF120k a year then you don't need to fill in a Swiss tax return; you're taxed at source as it were. Once you have a C permit or earn more than CHF120k on a B permit you have to fill in a tax return.

Yes and no (bits are right, bits aren't). It depends on the nature of someone's contract, and whether they have more than 1 contract running in parallel. Contractors commonly submit tax returns on L and B permits with variable earnings, and I've seen examples of contractors on L permits exceptionally earning big money 1 year, and being pursued thereafter for a tax return every year, although they were earning under CHF 120k every other year but the exceptional one.
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