Withholding tax
Withholding tax applies to all persons living or working in Switzerland who do not hold a C permit or Swiss citizenship.
How can you
help me?
If you believe that the amount deducted is incorrect, we will assist you in contacting the FCA to recover the overpayment.
In this case, it's essential to respect the deadlines and provide all the required documents to increase your chances of obtaining a correction of your withholding tax.
Withholding tax: how does it work?
The main aim of the withholding tax project is to simplify tax collection and reduce payment times.
Under this system, employers withhold a portion of their employees' gross salary to pay taxes directly to the canton. This eases the administrative burden on taxpayers and ensures faster collection of funds.
Swiss residents VS non-residents
Swiss residents and non-residents are subject to different withholding tax rules in Geneva.
Swiss residents must pay withholding tax only if their annual income exceeds a certain threshold. This means that if their income is below this threshold, they will not have tax deducted directly from their salary.
Non-residents, on the other hand, are generally subject to tax from their first day of work in Switzerland, regardless of their income level. This applies to cross-border commuters.
TOU for withholding taxpayers
Taxation Ordinaire Ultérieure (TOU) offers taxpayers who have been subject to withholding tax on their salaries or allowances the opportunity to file a tax return. It allows them to declare other income or assets, or to claim additional deductions.
Frequently asked questions
You are concerned by the Geneva withholding tax if you are employed in the canton of Geneva and live outside the country, or if you live in Switzerland but do not have a C residence permit or Swiss nationality.
To correct an error in your withholding tax, you need to submit a case file to the Fiscal Administration.
You can also contact our specialists, who will assist you with your request.
The Cantonal Tax Administration (FTA) is responsible for coordinating and supervising the withholding tax system in Switzerland. It provides information and guidelines to employers on their withholding tax obligations.
In the event of errors or complaints relating to withholding tax, the FTA also handles the processing of these situations. Taxpayers can submit a request for correction or lodge a complaint with the FTA to resolve any problems that may arise.
If you believe that the amount of withholding tax deducted is incorrect, you can request a correction from the FTA. Make sure you respect the deadlines and follow your request carefully to obtain the desired result.
Need assistance?
Our experts are there for you. We'll be with you every step of the way to help you make the most of your withholding tax adjustment request.
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Browse through our wide range of finance, accounting and tax services for individuals and find out how our experts can support you.
Our team of experts can help you rectify your withholding tax and recover any overpayments.
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