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| if someone goes out of switzerland after one year, do they refund part of it , any idea ? | |
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Yes because income tax is levied on what you earnt, in arrears.
If you earn less than a years salary, you pay correspondingly less income tax.
As a foreigner, you may get taxed at source, in that case income tax is taken out of every pay packet
The system is fair. You do not get cheated.