Considering we are now in year 2022
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| a) marry a Swiss
b) get a c-permit
c) become Swiss
d) earn over CHF 120k (gross, each spouse individually)
e) have real estate in Switzerland
f) have global net wealth subject to wealth tax (limit is canton depended, but roughly CHF 60k)
g) have global income income not subject to tax at source (limit is canton depended and between CHF 0 and CHF 3000)
h) optionally request and file a regular tax declaration
(in case of f) and g) you must voluntarily and spontaneously request the tax declaration )
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Important: Once you request a regular tax declaration you must also file it. In addition you will have to file a regular tax declaration for all future years.
If you have permit B you still have to pay tax at source as a collateral. If you paid more tax at source you will reimbursed, otherwise you get a tax bill. Tax processing and reimbursement can take many months up to years.
Further information can be found in the following thread:
2021 Changes in tax at source reassessment [Kreisschreiben 45]