I am an international weekly commuter.I don’t file my Swiss tax return. Can I still claim any deductions against my Swiss tax liability?

If you are a weekly international commuter or a foreign resident not meeting the criteria to file a tax return, most of the cantons (ZH, AG, ZG) will not allow you to file a tax return. Your tax at source is automatically deducted from your brut salary by your employer on a monthly basis and represents your final Swiss tax liability.

The tax rates of withholding tax are based on the monthly gross employment income, the marital status, the number of supported children and the residency canton of the employee. In case of a non-resident in Switzerland, tax rates are based on the canton of domicile of the employer.

Should you have additional expenses as listed below, you can apply for tariff correction to reduce your tax liability and receive a tax refund for overpaid taxes.

Following claims can be made through a tariff correction:

  • Cost of international weekly commuting, such as travel expenses and double housing cost
  • Debt interest for loans and credit cards
  • Professional training and education cost (if related to current employment and not reimbursed by your employer)
  • Contributions into pillar 3a
  • Buy-in into 2ndpillar
  • Alimony payments
  • Support payments
  • Child care cost
  • Donations
  • Health and accident cost
  • Cost associated with disability

Please note that the deadline for filing an application of tariff correction is in all German-speaking cantons (except Basel Stadt) is March 31 and is not extendable.

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