Hi,

I have read somewhere (on the forum I think) that you can still be subject to tax at source with a B permit if you earn below a certain amount.

Is this true?

Thank you

Chester

I'm not sure if I understand your question, but all B-permit holders are liable to pay tax at source. As far as I know, there is no lower threshold.

Yes, if you earn below 120,000 CHF and are a B permit holder, you are by default subject to tax-at-source.

if you have a B permit and earn _anything_ you are subject to tax at source!

if you earn more than 120kCHF then you also have to make a tax return. depending on your employer and your local tax office it is also possible in this situation they may allow you 'out of' the tax at source bracket. but this is rare and is on an individual basis.

Even if you earn over 120kchf and pay tax direct rather than deducted source you are still subject to the tax at source regime so long as you are on a B permit.

D

In my 5 years on a B permit I never payed tax at source nor even tax at source strandardised tax rates - I have always been treated as if on a C permit. This is in SG for reference.

As with every good rule there is an exception! If you are married to a Swiss, you pay taxes in the same way as a Swiss, this to say you are not taxed at source.

Jim.

Hi, I am a foreigner holding a B permit in switzerland and earning less than 120kCHF. I will leave Switzerland on 31.07.2013. Can I claim for tax return that I have paid over last two years?

Answered in your other post. No, not unless for some reason you are due a refund because of overpayment. You may also be subject to paying more if you've underpaid during your time here.

Not on tax, but you may be able to get refunds on Pillar 1 and 2 that you have paid in, depending on where you're going. You can read more at the bottom of the first post: Swiss pensions consolidated summary