Advance/late tax payment on B permit

Taxes
1

Hi all,

I’m trying to clarify how interest on early and late tax payments works specifically for B-permit residents taxed at source (Quellensteuer) who earn >120k and therefore must file a full tax return.

I’m not asking about Swiss citizens or C-permit holders with ordinary taxation only — this is strictly about Quellensteuer taxpayers who later receive a final tax assessment.

My questions

1. Early payment (Vergütungszins)

  • Does advance / early payment interest apply at all to B-permit holders on Quellensteuer once they are required to file a tax return (>120k)?
  • If yes: what is the latest date by which an additional voluntary payment still earns interest?
  • Does requesting a filing extension (e.g. to 31 December) change this date in any way?

2. Late payment (Verzugszins)

  • From which date is a payment considered late for Quellensteuer taxpayers who file a tax return?
  • Is it based on:
    • the original filing deadline (e.g. 31 March),
    • the extended deadline (e.g. 31 December),
    • or the due date shown on the final tax assessment?

3. Quellensteuer itself

  • Is Quellensteuer treated as an advance payment for interest purposes?
  • If the final assessment results in a refund, does the Quellensteuer portion earn any interest, or is it always credited interest-free?

If anyone has direct experience in Canton Schwyz (or another canton) or can point to official guidance that explicitly covers B-permit + Quellensteuer + >120k cases, that would be very helpful.

Thanks in advance!

2

You’re not asking, but the interest rules are identical iirc.

The at source payment goes first towards federal tax and the rest should follow the same interest rules (but the initial at source amount does not get any interests)

(And I double checked some old tax statement, that’s definitely how it worked in Zürich but should be the same everywhere, the remaining QST amount after deducting federal tax is credited on 30th of Sept when the yearly tax of the current year is due, after that interests start as usual)

3

Not sure to undertand why you speak about late or advance payments, when in this case >120KCHF and permit B, i completed my tax each year also to declare 3a and volontary payment in my 2nd pillar. At the end of each year i received the final tax statement and reimbursement but no interest and I paid nothing directly only the amount taken at source on my salary even with a huge health amount.

4

Fwiw different cantons have different rules on over/under payments as well as prepayment before the due date.

Eg in ZH, if they owe you money for tax year N you get some positive interests (starting on 30th of Sept of year N). (And reverse if you owe them money)

For OP, just check what the rules are for Schwyz, as I mention it’s the same rules if you’re under QST or not, it’s just under QST it’s as if you paid the QST amount right on the deadline of year N.