B permit , quellensteuer

One of my friend had a question which I didn’t quite know the answer for.

If someone is on B permit and income is less than 120k, this means no tax declaration

What would be the consequences if this person now opens a brokerage account and start investing. Does it automatically trigger a need of Tax declaration?

@Capo maybe this can be a question for your GPT? I don’t have a paid account yet to ask it myself

It doesn‘t normally.

Thresholds on wealth and additional income apply canton dependent.

See this link for the numbers (only in german, but goofle translate should work): Stolperfalle bei der Quellensteuer: Obligatorische nachträgliche ordentliche Veranlagung - BDO

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Thanks. Will check it out.

I can confirm was Tony1337 wrote. Was in a similar situation when I moved to Switzerland. Threshold of dividends and wealth need to be checked in that canton.


Your friend should also consider paying into 3a and filing the tax declaration. Might result in tax savings.

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Depends where they live as the Quellensteuer (AFAIU) uses the cantonal average for the gemeinde part…