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Old 22.08.2017, 19:41
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Understanding Quellensteuer Calculations - BS

Hi EF,

I'm trying to ensure I understand my likely tax rate in Basel as I'm slightly confused after looking at the tax calculators on admin.ch, lohncomputer.ch and others.

Using BS for now as an example, from the Basel-Stadt tax webiste and the document 'Guidance and rates for source taxation' I believe I would fall under either Quellensteuertarif B or C. Let's say B if I have understood it correctly.

Using this document, someone (married, single income, no kids) with a gross salary of for example, 150k, would pay a withholding tax rate of 31.73% leaving them with ~102k per year or ~8.5k per month net.

My question is whether or not this is the total amount to be paid, inclusive of AHV, ALV, pension, federal tax etc? Or does the percentage listed in the document not include all applicable taxes?

My second question is whether or not Canton BS permits you to submit a tax return even if your income in a calendar year is <120k but your yearly salary is over that? Using the same example as above (150k gross per annum or 12.5k per month gross) if the person only begins working in October so is only paid 37.5k in that year, are they permitted to submit a return?

While the numbers above are only for illustrative purposes, the reason I'm asking about this is because I will receive a 'moving allowance' in my first pay which will essentially double my gross pay in that month.

If my understanding is correct, the Quellensteuer to be paid is calculated each month, so in the month I receive my allowance, they will treat this month as if my annual salary is is double what it really is. So my concern is whether or not I can submit a tax return at a later point to correct the extra tax I will pay on that income, given that my 1st Jan - 31st December 2017 income will be <120k.

Thanks for reading!
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Old 22.08.2017, 20:00
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Re: Understanding Quellensteuer Calculations - BS

Your moving allowance will be taxed and for that month the tax office will assume that's your monthly salary and act accordingly. It bites, but that's the way it is as it's a taxable "benefit".

As for your other stoppages... Someone will no doubt correct me if I'm wrong, but I don't think that that withholding tax rate includes your other deductions. Welcome to the reality of Swiss salaries! Tax may be low but the other deductions add up.

As for your tax return... if your company is paying a moving allowance I'll hazard a guess that they also have tax advisors you can contact.

Good luck with the transition.
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