Help/Clarification about "MODIFICATION DES ACOMPTES" form

Taxes
1

Dear All,

This might be obvious but I would like to ask this to be sure and avoid any mistakes:

After C permit or naturalisation, the canton sends a letter like this:

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In the above screenshot:

  • What is “revenue impossable”? If my partner and I am working, is this just the sum of two salaries? Or, should I deduct various reductions/costs and then report “revenue impossable”?

  • I looked at last year’s tax declaration and it has a figure “800 - Revenu imposable”. But, the latest form mentions “Période fiscale : 2023”. I guess I can not make such detailed calculation for the year 2023 already, right? So, what am I supposed to do?

  • Are these calculations are just best estimates to determine monthly instalments? And if I pay less or more, the payments will be adjusted after the next year’s tax declaration I believe?

  • I guess “Eléments imposables” is just a number/cost in CHF?

  • “Je ne désire pas intégrer l’impôt fédéral direct à mes acomptes” (“I do not wish to include direct federal tax in my instalments”) - what is advantage of this? i.e. I need to pay these at some point. So, I guess it’s not necessary to tick this box.

Thanks in advance!

2

Your taxable income (“revenu imposable”) is your salary minus your deductions. There are four lines in total so they expect you to put separately taxable income / wealth for both taxpayers (if applicable).

You have to estimate based on your salary increase and eventually deductions you will be able to claim additionally or that you won’t be able to claim anymore. Same for your wealth, depending on how much your plan to save, if you are taking on debt, etc.)

Exactly, those figures will be used to set up your monthly instalments. The best thing to do depends on the interest rates from your tax office. Underestimating your final tax liability will make your pay interests (which is sometimes is very low, and you may get better interest rates elsewhere). Overestimating it will make you receive interests (which have been higher than savings accounts in the past).

From what I understand from Vaud tax office, you get a penalty of 0.125% and no reward (0%). Since savings accounts can currently yield more than the penalty I would not be too worried to underestimate it. However, after March 31st of the next year you are facing a penalty of 4% (none if you fill your tax declaration before that and pay the final tax bill in due time (30 days probably) once you receive it). Happy to be corrected by someone more familiar with Vaud.

I don’t see it mentioned anywhere?

I would not include the federal tax in your instalments. You do not face any penalty by not paying it in advance, neither if you pay in due time the separate bills they send you. No rewards either. So put the money on a saving account and pay the bill when it comes.

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3

I would say you don’t have to stress so much about it. Put in rough estimations and you will be fine. You can put 130k income as an estimate, and declare 150k in the final declaration, shouldn’t be a problem. But estimating 90k and declaring 150k is going to rise eyebrows and might lead to nasty questions.

It’s the title of the whole form, everything that will be taxed.

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4

I see it now :laughing: