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buellboy 13.07.2020 14:23

Quellensteuer Tables
 
1 Attachment(s)
Hi,

I just got a nasty tax bill from 2017 when I was on quellensteur and with a B permit. So completely shocked that I have to pay an increase in my total tax bill of 50%.

Apparently though, this can happen if your salary changes. In 2017 I was unemployed until July and claiming RAV (70% of my old salary). With my new job my salary went up (well actually it didn't but it was 100% rather than 70%). However, I think the quellensteur that was deducted, from august, was based on the 70% RAV salary.

I am now trying to fully calculated what happened, so that I can understand it for myself and not rely on my accountant who just has the Swiss approach of "if they wrote it it is right" and "5k chf isn't that much, just pay it".

Sorry long winded way to ask: does anyone have the tables for Zurich for Quellensteur for 2017?

It looks like this and I can't find it anywhere:

aSwissInTheUS 13.07.2020 15:32

Re: Quellensteuer Tables
 
You got a bill? Looks like you filled a tax declaration, didn't you? In that case the Quellensteuer Tables do not apply.

buellboy 13.07.2020 16:19

Re: Quellensteuer Tables
 
I had to file, even though my salary that year did not reach > 120k. I think I had to file because I filed in the previous years.

erikdebest 17.07.2020 09:13

Re: Quellensteuer Tables
 
Once you filed an ordinary tax form, you must always do, even when salary goes below 120k.

So in 2017 you paid quellensteuer over your RAV income (about 7 months) and over your salary (about 5 months, July to December)? In your case, where you have to file a tax form, these payments can be considered as an advanced payment for the taxes due (someone else can use nicer words). So the tables do not really matter.

Example. If you paid 400 each month on RAV and 600 when employed, you paid a total of 400*7 + 600*5 = 5800 taxes. If from the income from your tax form they calculate taxes due of 10000, they consider the 5800 as pre payment and will request you to pay the difference of 4200.

It has been said before, but quellensteuer can be quite a good deal for someone living and working in Zurich (city), as quellensteuer has a nice lumpsum of 10% of income deduction for working costs (try to get to that in ordinary taxation if you only commute in Zurich...) and is based on a cantonal average of 100%, while Zurich is 119%.

But you asked about the tables. Indeed the website from the cantonal tax office changed and I could not find them either. But found them here, site is from Winterthur but the tariffs are applied to the whole canton.

https://stadt.winterthur.ch/themen/l...nsteuer/tarife

k_and_e 17.07.2020 09:28

Re: Quellensteuer Tables
 
Quote:

Originally Posted by buellboy (Post 3198724)
Sorry long winded way to ask: does anyone have the tables for Zurich for Quellensteur for 2017?

It looks like this and I can't find it anywhere:


I might be wrong but I don't think they changed since 2014.

aSwissInTheUS 17.07.2020 09:37

Re: Quellensteuer Tables
 
Quote:

Originally Posted by erikdebest (Post 3199669)
d is based on a cantonal average of 100%, while Zurich is 119%.

It is not that bad. The cantons average is ~107% (a bit higher if you adjust for population as well). As you have to add the cantons tax rate the actual difference gets even smaller. 207% vs 219%. That's a bit less than 6% difference.

erikdebest 17.07.2020 09:57

Re: Quellensteuer Tables
 
Quote:

Originally Posted by aSwissInTheUS (Post 3199677)
It is not that bad. The cantons average is ~107% (a bit higher if you adjust for population as well). As you have to add the cantons tax rate the actual difference gets even smaller. 207% vs 219%. That's a bit less than 6% difference.

Thanks for that explanation. Actually I always read about the cantonal average of 100%. I once did some calculations for our familiy case, and found that the quellensteuer tarifs do agree with a 200% ordinary taxation tariffs in the "ideal" case (200% from 100% for canton and 100% for city), even though quellensteuer is based on gross monthly income and ordinary taxation on net annual income.

I mentioned the 119% mostly to show some of the possible reasons for discrepancy between the values of ordinary taxes VS tax at source.


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