I’ve been informed by my employer that as of next year anyone who is taxed at source can ask to be retroactively taxed (at the beginning of the following year) filing a full return. Not sure if this is a federal thing, or a cantonal thing in response to the multiple federal changes.
This might be advantageous in certain cases such as for couples where one earns much more than the other, but I’ve not done the calculations.
Apparently there are a lot of changes related to at-source taxation coming next year (https://home.kpmg/ch/en/blogs/home/posts/2020/07/tax-at-source-2021.html)
Can anyone with some tax accountancy knowledge/interest explain the implications of these new rules?