Quellensteuer Correction for Extra Income as a B Permit Holder?

Taxes
1

This year, I started a side job teaching online courses for EU-based educational institutions.

My main employer is aware of this work and has no issues with it. As a B permit holder, my taxes are deducted directly from my salary. However, since my self-employment income comes from the EU (not Switzerland), it is not taxed at the source.

I have already reported this extra income to AHV, but I have not yet informed the tax office. My main question is:

Can I file a Quellensteuer correction using this link: Quellensteuerkorrektur beantragen | Kanton ZĂĽrich, and simply include the extra income, or do I need to file a full tax return as a Permit C holder or Swiss national would?

If anyone has experience with this process in Zurich, I’d appreciate any advice.

Some additional information: My total income (gross) including side job is lower than 120,000CHF (lower than complete tax returns filing threshold) and my self-employment income is above 2,300CHF (higher than threshold for which registrations are not necessary)

Thanks in advance!

2

I think it’s best to check with tax office if additional income exceeds the threshold

3

It seems like ZH uses 3k non at source income as threshold: https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/quellensteuer/infoblätter/div_q_informationsblatt_qs_2021_EN.pdf

your taxable income which is not subject to taxation at source (e.g. income from
securities or real estate) amounts to at least CHF 3’000 or/and the taxable assets
amount to at least CHF 80’000 (for individuals), respectively to CHF 160’000 (for
jointly taxable persons)

This is to correct wrong withholding, not to add things that were not at source.

2 Likes
4

You file a normal tax declaration (like permit C / Swiss National) if your extra income exceeds 3000 CHF. The Quellensteuer paid by your Swiss employer will be deducted from the total amount due. Be aware that this might take 2-3 years until you get the final bill.

1 Like
5

Great, thanks all for your replies and information, much appreciated!

In that case I will file a normal tax declaration.