Withholding tax
Withholding tax and the subsequent ordinary assessment (NOV)
If you are taxed at source, tax is deducted from your salary. Many deductions are only taken into account if you file a regular tax return through an NOV. The result can be a refund or an additional payment.
Key rules
| Topic | Value | Source |
|---|---|---|
| Mandatory NOV | from CHF 120'000 gross employment income per year; may also apply below that, in particular with other income or corresponding assets | FTA, taxation at source (external link) |
| NOV on request | if not mandatory: generally by 31 March of the following year; an earlier deadline may apply if you move abroad | Canton of Zurich (external link) |
| Extension of the request deadline | not possible | Canton of Zurich (external link) |
| After a request | ordinary assessment continues in the following years until withholding tax liability ends | FTA (external link) |
| Result | refund or additional payment possible; withholding tax already paid is credited | FTA, taxation at source (external link) |
When does an NOV pay off?
Typically when your actual deductions exceed the flat amounts built into the withholding tax rate: pillar 3a contributions (up to CHF 7'258 for tax year 2026, filed in 2027, with a pension fund), pension fund buy-ins, high commuting or training costs, childcare, or mortgage interest.
Even below CHF 120'000 gross employment income, a subsequent ordinary assessment may be mandatory, in particular if you have other income or corresponding assets. The requirements are assessed according to the competent canton. If there is no obligation, an NOV can be requested. The request deadline (generally 31 March of the following year, possibly earlier if you move abroad) is separate from the deadline for filing the subsequent tax return.
A refund is not guaranteed: the withholding tax already paid is credited against the tax assessed in the ordinary procedure, and the difference is refunded or charged. It can also cost more, for example if you hold significant assets. Because the decision is binding for later years, it makes sense to check the numbers before you file the request. This assessment is charged according to effort at CHF 140.00 per hour excl. VAT, per started 15 minutes, with an estimate before work starts.
Ready to hand over your tax return?
Send a short request. Standard cases follow the price list, complex cases get an estimate before work starts.