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Old 17.04.2012, 20:14
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Tax Return - Income threshold

Hello,

I have been in Switzerland for almost two years on a B-permit, and so am still living under the Quellensteuer-regime. In the middle of 2011 I moved from canton Zürich to Canton Schwyz, so I worked in two separate cantons last year.

I would like to submit a tax return over 2011 (in Schwyz) to benefit from Schwyz's lower rates. My 2011 income is in excess of the CHF120k threshold, but only if you add up the Zürich and Schwyz parts, not for the Schwyz part only.

Does the income threshold calculation apply to one's income for a single canton only, or does it apply to one's entire Swiss-based income/multiple cantons? I would be grateful if someone can help me with this - I have asked around but received conflicting information...

Also, if it applies to your entire Swiss income (as I think/hope), can I just go to the tax office and request for a tax return to be sent to me?

Many thanks!
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Old 17.04.2012, 20:39
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Re: Tax Return - Income threshold

Normally you pay all the tax for the year to the place you live at the end of the year.

Not sure if this applies for tax at source, however I would fill in a return asap.
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Old 17.04.2012, 20:52
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Re: Tax Return - Income threshold

If your total income from January to December exceeds the 120K threshold, you'll revert to the swiss system. You will still pay Quellensteuer if you're an L or B permit holder (I think C pay direct) and for Zurich you could end up paying extra tax on top of Quellensteuer - not sure about Schwyz.

The 120K threshold is the gross salary (before Quellensteuer is taken out) and if you 'tip the threshold' once then you are from then on in the Swiss system too and have to lodge tax returns every year and possibly pay more 'on top of' Quellensteuer depending on where you live.

You'd better get on to it pretty fast, the deadline for tax returns is pretty soon - they should have sent you the paperwork.
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Old 17.04.2012, 21:06
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Re: Tax Return - Income threshold

Thanks a lot Swisspea. Re this total income, do you know if it is defined on a single canton level, or on an overall level? I.e. I want to submit a tax return, but I think I have not received one yet because the Schwyz tax office looks only at the income for their own canton, not on an overall Swiss level...
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Old 17.04.2012, 21:21
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Re: Tax Return - Income threshold

Your total gross salary is your total for the year. Did you receive a salary statement document from your employer ? Was it one employer or several ? Maybe your employer failed to submit the correct paperwork or made an error with their statement ?

Personally, I'd speak to a tax agent and get them to prepare the documents and they might be able to clarify what your obligations are and where/when you need to lodge the returns.

Ours got stuffed up by my husband's employer and it's taken 3 years for the 'system' to catch up with us (and the only reason why is because I spoke to a tax agent who identified the error, and no one wants to be accumulating a tax debt of 5000chf per year until the tax office 'catches up'.)....

You can easily speak to the 'Staueramt' in Schwyz to check what the procedure is. We did this in Zurich (actually went in person to the Staueramt and talked to and advisor) and they talked us through the procedure to have it all solved, and it wasn't complicated...

This is the main tax page for Schwyz:
http://www.sz.ch/xml_1/internet/de/a...243/p24245.cfm
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Old 17.04.2012, 21:40
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Re: Tax Return - Income threshold

I see....thanks again.
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Old 17.04.2012, 22:04
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Re: Tax Return - Income threshold

Dude - no sour grapes, but if you're earning as you say, get a tax specialist to fill out your form for you. Look under "Treuhandler" or "Steuerspezialist" on the web or local phone book. they can normally optimize your tax returns and know all the deductibles that apply in your Canton. I have never filled out my own tax form simply because tax advisers always save their own fees.
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Old 17.04.2012, 23:22
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Re: Tax Return - Income threshold

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Thanks a lot Swisspea. Re this total income, do you know if it is defined on a single canton level, or on an overall level? I.e. I want to submit a tax return, but I think I have not received one yet because the Schwyz tax office looks only at the income for their own canton, not on an overall Swiss level...
Well logically, it would be split pro-rata between the cantons. So it must be overall, not at single kanton level.

For me, I was in a similar situation with SZ in that I moved from SG(where I was paying quellensteuer and filling in yearly tax returns) to SZ part way through a year. SZ sent me the tax forms sometime around the following Apr or May, without me asking. Only difference was I paid no quellensteuer to SZ as I was a home owner.

As to how tas was apportioned between SG and SZ for that year, I could not say. This is because I leave it to the tax accountant!

In your shoes I'd either a) do nothing, wait until they contact you or b) take expert advice to figure out if you are up for a refund or c) contact SZ steuramt via web site, as suggested somewhere else. Or the steuramt for whichever Gemiende you reside in.
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Old 18.04.2012, 08:52
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Re: Tax Return - Income threshold

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Hello,

I have been in Switzerland for almost two years on a B-permit, and so am still living under the Quellensteuer-regime. In the middle of 2011 I moved from canton Zürich to Canton Schwyz, so I worked in two separate cantons last year.

I would like to submit a tax return over 2011 (in Schwyz) to benefit from Schwyz's lower rates.
I am in a similar situation (moved from Zürich to Zug). However, I emailed the Zug and Zürich tax offices to ask about that, and while Zürich wasn't particularly helpful, Zug was very friendly but clear - on Quellensteuer, we don't get the benefit of being taxed on our canton of residence at the end of the year. Even when I file the return, I was told that my rate would not be recalculated for the first 6 months based on my Zug rate for the last 6 months. Bummer!
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