Source tax
Foreigners with a B/L/G permit (and Swiss without tax domicile in Switzerland) are taxed at source: the tax is withheld directly from salary by the employer. No declaration to file if you stay below the cantonal threshold.
Scales
Scales depend on family situation:
- A: single without children
- B: married, spouse not active
- C: married, both active
- H: single-parent family
- Additional letters for number of dependent children (0 to 8+)
The marginal rate can reach 35–40% on high incomes (federal + cantonal + communal combined).
Subsequent ordinary taxation (TOU)
If your gross annual income exceeds CHF 120,000 (federal threshold), you automatically switch to the ordinary declaration: full declaration in spring of the following year. The source tax becomes an advance.
You can also request TOU on option to benefit from extra deductions (pillar 3a, training costs, mortgage interest, etc.). Deadline: 31 March of the following year.
Main deductions
- Pillar 3a: up to CHF 7,258/year (2026), fully deductible
- Transport costs: public transport pass or car kilometres (canton-dependent)
- Out-of-home meals: CHF 1,600–3,200/year lump sum
- Continuing education: receipts required
- Voluntary LPP contributions (buyback): fully deductible
- Mortgage interest: if owner
- Alimony paid
- Medical expenses above 5% of net income
Cross-border workers and bilateral agreements
- France-Switzerland (Geneva + 7 other cantons): 4.5% of salary paid back by Switzerland to France; worker taxed in France
- France-Switzerland (other cantons): taxed at source in Switzerland
- Italy-Switzerland (2020 agreement): residence-country taxation since 2024 for new cross-border workers, Swiss taxation for those already in place
- Germany-Switzerland: residence-country taxation + 4.5% withheld in Switzerland
- Austria, Liechtenstein: specific rules
Tips
- Keep all receipts (pillar 3a, transport, training, medical) from year one
- If your deductions are significant, request TOU even below CHF 120,000
- Regularise with the tax authority of your country of origin (assets, properties, accounts) to avoid double reporting
