B Permit and Taxed at Source: Do I Need a Swiss Tax Return?

Does a B permit mean you can skip the tax return?

No. If you live in Switzerland and hold a B permit, tax deducted from your salary may settle your income tax, but it does not always remove the need for a Swiss tax return. Your employment income, other income, assets and previous assessments all matter.

The additional return is called a subsequent ordinary assessment: nachträgliche ordentliche Veranlagung (NOV) in German or taxation ordinaire ultérieure (TOU) in French. It may be compulsory, or you may request it voluntarily. This guide concerns Swiss residents; people living abroad have different eligibility rules.

When is a Swiss tax return compulsory?

For a resident employee taxed at source, an NOV is compulsory when annual gross employment income reaches CHF 120,000 or more. This is a gross-income test, before your personal tax deductions. Do not test only the amount reaching your bank account.

Three details are easy to miss:

• Include the full employment picture. Bonuses and other relevant employment payments can take you over the threshold.
• Check each spouse separately. A married couple's salaries are not added together to decide whether the CHF 120,000 threshold is reached. If one spouse reaches it, the couple enters the assessment.
• Check a partial year carefully. Where Swiss tax liability covers only part of the year, recurring employment income is annualised for this test; non-recurring payments are included without annualisation.

The Federal Tax Administration's source-tax guide, section 2.4.2.1, explains these rules. Earning less than CHF 120,000 therefore does not, by itself, answer the filing question.

Other income and assets: check your canton

Income outside payroll withholding and taxable wealth can also trigger a return. There is no single Swiss wealth threshold for all B permit holders.

For example, Zurich's current guidance lists other taxable income of at least CHF 3,000 and taxable wealth of at least CHF 80,000 for an individual or CHF 160,000 for married taxpayers. These are Zurich rules. Its threshold guidance also specifically excludes foreign real estate and its income from these calculations.

Geneva uses its own taxable-wealth calculation, with allowances depending on family circumstances. Its 2026 wealth questionnaire guidance illustrates why copying a threshold from another canton can give the wrong answer. Check the rules for your canton and tax year, including how debts and foreign assets are treated.

Make a short inventory of bank interest, dividends, rental income, self-employment income and other receipts outside your salary. Include foreign holdings in that review. Our guide to foreign income and assets in a Swiss tax return explains what information to gather.

Should you request a voluntary assessment?

If filing is not compulsory, a resident taxed at source can request an NOV to claim eligible deductions. Pillar 3a contributions are a common reason. However, the authority recalculates the overall tax position; it does not simply refund a fixed amount for each receipt.

The result can be a refund or an additional bill. Your income, wealth, deductions and municipality all affect the comparison. An estimate should cover the complete return before you decide. The Federal Tax Administration's source-tax FAQs explicitly explain both possible outcomes.

There is also a continuing obligation. After a resident enters NOV, annual filing generally continues until source-tax liability ends, even if the original reason no longer applies. A valid voluntary request cannot simply be withdrawn because the calculation looks unfavourable. Zurich's source-tax practice guidance sets out the continuing assessment rules.

The 31 March request deadline is a separate step

A voluntary NOV request must be submitted to the competent authority by 31 March of the following year. For the 2026 tax year, that means 31 March 2027. This deadline cannot be extended, as the federal guidance confirms.

Do not confuse requesting the assessment with submitting the completed tax return. The return subsequently has its own filing instructions and deadline. Where other income or wealth makes filing compulsory, check the canton's notification procedure promptly rather than waiting for a form to arrive.

If you are leaving Switzerland before that deadline, act before deregistering. The voluntary request deadline is brought forward to deregistration with the responsible authority, as Circular 45, section 11.3, explains.

A source-tax correction is another distinct procedure. An incorrect tariff or wrongly calculated gross salary may call for a correction; claiming additional personal deductions calls for NOV. The Geneva explanation of correction and TOU requests shows the distinction and its local application process.

What to prepare before checking your position

• Salary certificates from every employer, plus payslips showing source tax.
• Your permit, residence dates, marital status and your spouse's income information.
• Year-end bank and investment statements, including foreign accounts.
• Records of income outside payroll, property and outstanding debts.
• Pillar 3a certificates and evidence for other deductions you plan to claim.
• Previous tax returns, assessments and correspondence about NOV.

Use this information first to establish whether filing is compulsory. If it is optional, use the same documents for a complete comparison. The Swiss tax return checklist for expats can help you organise the records.

Frequently asked questions

Will my employer stop deducting tax when I file?

Normally, no. During NOV, payroll withholding continues while you remain subject to source tax, and the amounts paid are credited against the assessment. Geneva's 2026 source-tax guidance, section 8.2, explains this process. Receiving a C permit is a different transition, covered in our first tax return after a C permit guide.

Does a B permit always mean tax at source?

No. For example, living in an unseparated marriage with a Swiss-resident spouse who is Swiss or holds a C permit generally puts you in ordinary assessment. Check your household's position rather than relying on your permit alone.

Official sources

Checked on 29 September 2026. Start with the federal source-tax guide for the national framework, then use your canton's instructions. The Zurich taxpayer guidance and Geneva wealth guidance are canton-specific examples.