Question 1

What is the difference between withholding tax and ordinary assessment?

Accepted Answer

With withholding tax, the employer deducts a flat amount monthly -- without a tax return. Ordinary assessment calculates the tax individually based on your actual income, deductions, and wealth. Details in the withholding tax calculator.

Question 2

By when must I submit the NOV application?

Accepted Answer

By **31 March** of the year following the tax year (Art. 89 para. 1 DBG). Specifically:

- Tax year **2025**: Application by **31 March 2026**
- Tax year **2026**: Application by **31 March 2027**

The application must be submitted in writing to the tax administration of your **canton of residence**. For mandatory NOV (from CHF 120,000), the deadline also expires on 31 March -- if you miss it, a discretionary assessment may follow.

Question 3

I have a settlement permit (C permit). Do I need this calculator?

Accepted Answer

No. With the settlement permit (C permit), you are automatically ordinarily assessed -- you do not pay withholding tax and must already file a tax return. This calculator is for persons with a residence permit (B permit) or short-term permit (L permit) who are subject to withholding tax.

Question 4

Can I apply for the NOV as a cross-border commuter or weekly resident?

Accepted Answer

It depends: **Weekly residents** (B permit with residence in Switzerland but family abroad) can apply for the NOV if they meet the quasi-residency requirement (Art. 99a DBG): at least 90% of worldwide income comes from Switzerland. **Cross-border commuters** (daily return abroad) are subject to double taxation agreements (DTA) and generally cannot apply for the NOV -- for German cross-border commuters, a flat withholding tax rate of 4.5% applies, with the remaining tax collected in Germany. This calculator is designed for **Swiss-resident** withholding tax payers.

Question 5

Why can the ordinary assessment be more expensive?

Accepted Answer

Three reasons: 1) Under ordinary assessment, your **wealth** is also taxed (not with withholding tax). 2) With **tariff C** (dual earner), both incomes are taxed jointly, which can lead to higher progression (marriage penalty). 3) If you live in an **expensive municipality**, the effective tax rate can be higher than the withholding tax average.

Question 6

What does the median value for tariff C mean?

Accepted Answer

The withholding tax tariff C assumes a **median partner income of approx. CHF 5,875/month** (2026). The withholding tax is thus calculated as if your partner earns this amount -- regardless of the actual salary. With significantly **unequal incomes** (e.g. CHF 10,000 vs. CHF 2,000), the withholding tax can therefore be significantly too high or too low. The NOV corrects this because it uses both partners' actual incomes.

Question 7

What happens if my spouse is also subject to withholding tax?

Accepted Answer

If one spouse requests the NOV, the other is **automatically also ordinarily assessed** -- regardless of whether it is worthwhile for both. Both must then file an annual tax return. Therefore always check the total burden of both spouses.

Question 8

Is Pillar 3a considered in the comparison?

Accepted Answer

Yes. The calculator shows two comparisons: 1) Withholding tax vs. ordinary assessment without additional deductions, and 2) Withholding tax vs. ordinary assessment with deductions (3a, pension fund purchase, other). Since the withholding tax reform 2021, deductions such as Pillar 3a can **only be claimed with the NOV** -- no longer via tariff correction.

Question 9

Can I claim deductions without switching to the NOV?

Accepted Answer

No. Since the withholding tax reform of 1.1.2021, deductions such as Pillar 3a, occupational pension purchases, mortgage interest, or training costs are **only possible via the NOV** (subsequent ordinary assessment). Art. 137 DBG since 2021 only permits the correction of tariff application errors (wrong tariff code, wrong income amount) -- not the deduction of 3a or pension fund purchases. Anyone who wants to use deductions must apply for the NOV.

Question 10

I have secondary income (freelance, rental income). What applies?

Accepted Answer

Secondary income such as self-employment, rental income, or alimony can trigger a **mandatory ordinary assessment** in many cantons -- even if your gross salary is below CHF 120,000. The exact thresholds and rules vary by canton. Check the practice of your canton of residence for secondary income or consult a tax adviser. This calculator only considers income from employment.

Question 11

Can I claim a withholding tax refund with the withholding tax?

Accepted Answer

No. Withholding tax payers without ordinary assessment cannot claim back the **federal withholding tax (35%) on interest and dividends**. Only with the NOV do you have a right to a withholding tax refund. For larger investment returns, this can make the NOV additionally attractive -- this calculator does not account for this effect.

Question 12

What about the imputed rental value for home ownership?

Accepted Answer

Home owners must declare the **imputed rental value as income** under ordinary assessment but can deduct mortgage interest and maintenance costs in return. In many cantons, home ownership also triggers a **mandatory ordinary assessment**. If you enter mortgage interest as 'Further deductions', note that the imputed rental value is not included in this calculation -- the actual tax burden under NOV may therefore be higher.

Withholding Tax vs. Tax Return

Not only from CHF 120,000: when is a tax return mandatory?

What is the subsequent ordinary assessment (NOV)?

When is the switch worthwhile?

Deductions only possible with NOV

Important: the NOV is irrevocable

Accuracy and limitations of this calculation

Frequently Asked Questions