I would like your suggestion on something.
I live in Ticino and I’ve got my C permit in November 2018. Until then I was taxed at source and my income taxes were around 15k in 2018.
At the beginning of 2019 I made my tax declaration (the expected/hoped tax for the year was 13.5k) and I just received the answer from the tax office and I noticed 3 problems:
- They considered source taxes for the whole year.
- They removed the reimbursement for the withholding taxes (they reimbursed them in 2017)
- The 3rd pillar contributions affect only the tax rate for the income from dividends and not my job income (so almost no benefit from the contributions).
I called the tax office and they told me that only December would be taxed with normal taxation and the first 11 months would stay at source. Furthermore the 3 pillar calculations are correct.
I’ve been told that I can chose to have it corrected but my current situation should be favorable to me as I was not taxed for December.
I don’t know if it’s correct to be taxed only for 1 month regularly and not for the whole year. On the Ticino source tax directive it’s stated:
The subjection to the withholding tax is normally replaced by the ordinary one, from the beginning of the month following the month in which the foreign worker obtained a residence permit (permit C) or obtained Swiss citizenship.
But it doesn’t clarify what happens for the rest of the year taxed at source.
Furthermore I don’t know how taxes are calculated for only 1 month with regular taxation and I can’t be sure if the current situation is favorable or if I should ask for a correction.
Does anybody have some suggestion on how to proceed?
I’m currently thinking about going to an accountant to have my papers reviewed…