ÃÛ¶¹ÊÓƵ

• If your gross annual earned income is at least CHF 120,000, you will continue to be subject to a subsequent ordinary tax assessment. Subsequent ordinary tax assessments will continue to be conducted until you are no longer liable for withholding tax.
• If your gross annual earned income is less than CHF 120,000, you can file a written request for subsequent ordinary tax assessment until 31 March of the year following the tax year. A request that has been submitted cannot be withdrawn and will apply until you are no longer liable for withholding tax. It is no longer possible to request a withholding tax adjustment.
• If you receive income that is not subject to withholding tax (e.g. returns from movable or immovable assets) in addition to your employment income, or if you have taxable assets (e.g. real estate), you were previously subject to a supplementary ordinary tax assessment. Beginning in 2021, a subsequent ordinary tax assessment will be mandatory in these cases for individuals who are liable for withholding tax.

As a subsequent ordinary tax assessment may drive up or cut your tax bill, your tax advisor should check whether it makes sense in your case to request a subsequent ordinary tax assessment, especially depending on your place of residence.