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Old 25.09.2019, 22:15
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Question about Doppelverdiener (Tarif C) taxation

Hi all,

This probably came up a million times before, but I just can't come up with the correct keywords for Google. So I'm asking here.

How does Tarif C work? Does each partner pay tax at the rate corresponding to their income according to the tables here https://www.steueramt.zh.ch/internet...e/tarife.html? Or do we sum up our earnings and pay tax at the higher rate?

I imagined it would be the second alternative, but our payslips just came in and it's the first one (we both have B permits, so we're taxed at source). Will we have a big difference to pay at the end of the year?

Thanks in advance.
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Old 25.09.2019, 22:35
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Re: Question about Doppelverdiener (Tarif C) taxation

Questions:
1. Are you married to one another or are you living in a registered partnership?
2. Are one or both of you earning more than CHF 120'000 annualized?
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Old 25.09.2019, 22:37
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Re: Question about Doppelverdiener (Tarif C) taxation

1. We are married.
2. Yes, we are earning more than 120'000.

Sorry I forgot to include this basic info. As far as I can tell, question 1 decides if we qualify for Tarif C, right?
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Old 25.09.2019, 22:43
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Re: Question about Doppelverdiener (Tarif C) taxation

Thanks for the additional information.

Your married status causes the tarif C to be applied.

Since you and your spouse earn more than CHF 120'000 annualized and individually, you will need to file a tax return under the so-called retrospective ordinary tax assessment approach. The source tax you're paying in is then just a withholding tax.

More information is at this link (English). See, in particular, point 12:

https://www.steueramt.zh.ch/dam/fina...t_qst15_en.pdf

For further clarification, also see II.1.5 at this link (German):

https://www.steueramt.zh.ch/internet...zstb-93-2.html
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Old 25.09.2019, 23:04
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Re: Question about Doppelverdiener (Tarif C) taxation

Thanks for the links, they're super helpful!
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