No tax bill received

Hi, I’m on quellensteuer and on b permit and my salary is >120k/year.
I haven’t received a bill yet for filling my tax return. And the deadline to submit it is march 31.

What happens if I don’t receive the bill?
Am I still obligated to fill a tax return? Or can I avoid submitting it?

To my knowledge, you will always get taxed at source on a B permit. However, under certain criteria you can or have to declare taxes. So in your case with the salary you would need to declare your taxes and let the finance department know. I think this refers to a “nachträgliche ordentliche veranlagung” (NOV). Note that even after declaring your taxes, you will still be taxed at source. However, you you need to declare your taxes from now on, on a yearly basis.

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Normally everyone receives the letter if they are supposed to be filling tax return.

Few things to rule out first -:

  1. Income is really above 120K. Maybe tax office looks at income after AHV / pension deductions. I am not completely sure what 120K refers to (gross income, gross income after AHV / 2a deduction, something else)

  2. Is it possible that you received the letter but you didn’t notice? In that case it’s better to check with the tax office

It’s a different type of tax declaration. This deadline doesn’t really apply to you.

Best is to call the tax office and confirm that they will send you documents.

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Only if this is due to salary, if this is due to other reason (wealth/extra income) it’s on the tax payer to reach out.

That’s true. However I am assuming the OP was referring to salary income (as he said he is on quellensteuer)

Workers without a permanent residence permit who are domiciled or resident in Switzerland for tax purposes are subject to withholding tax on their income from dependent gainful employment. This does not apply to income subject to taxation under the simplified procedure of Art. 37a (Art. 83 para. 1 LIFD).

This is your case.

Persons taxed at source under art. 83, para. 1, are subject to subsequent ordinary taxation if their gross income reaches or exceeds a certain amount during a tax year (art. 89 para. 1 let. a LIFD). A person is subject to ordinary subsequent taxation within the meaning of art. 89, para. 1, letter a, LIFD, if his or her gross income from dependent gainful employment amounts to at least CHF 120,000 during a tax year (art. 9 para. 1 of the Ordinance on Withholding Tax, OIS). Persons with income in accordance with para. 1, let. b, have until March 31 of the year following the tax year in question to request the tax return form from the competent authority (art. 89 al. 4 LIFD).

If you have a gross income of CHF 120,000 or more, you can therefore submit a subsequent ordinary tax return, and you have until March 31, 2025 (at the latest) to do so. But this is on a voluntary basis :wink: So it’s up to you to contact the tax authorities in your canton to be taxed at a later date and file a tax return. You may also be able to claim additional deductions, such as Pillar 3a contribution payments :wink:

PS: I’ve found that the first CSI/SSK module I’ve taken is useful for basic tax advice. I still don’t know if I passed it. I’m starting on the second module, which is a more in-depth study of personal taxation. I’ll be in a better position to give some legal advice by the end of this year, if all goes well.

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I also didn’t get the tax return forms this year. I’m unfortunately below the 120k income limit (but I believe above the asset limit). In any case I’ve already submitted the return for two years now, so all of this is moot. Last year I got somehow. I requested it again last year. Same situation for my gf

You are obliged to file an ordinary tax return (earning 120k and above and there are several other reasons one can be obliged) and according to the document posted above, you seem to have until the 31.03.2024 to ask for it.

Even below 120k you have the right to file a tax return, however, once you started, you have to file every year.

Check for your canton in case cantonal differences exist.

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Same thing happened to me in 2020. I called them, they apologized and sent me the files and extended my deadline to June. My “tax advisor” didn’t even believe me and call them himself to confirm I could have an extension.
Anyway I would suggest to call the tax officer of your Gemeinde.