Tax return on a B permit: withholding tax and NOV explained

Updated: November 2026 · 4 min

In short

If you are taxed at source and earn CHF 120,000 or more a year, filing a tax return (subsequent ordinary assessment, NOV) is mandatory. Below that, you can apply for it by 31 March of the following year – worthwhile if you pay into pillar 3a, buy into your pension fund or have childcare costs.

Before you apply

The 31 March deadline applies in every canton, and it cannot be extended – unlike the tax return deadline itself. Only the form and the responsible office differ.
Missed it? Withholding tax for that year is final. You can only apply again for the next tax year – e.g. for 2027 by 31 March 2028.
Leaving Switzerland: apply at the latest when you deregister.
Living abroad (e.g. cross-border commuters): apply again every year. If you live in Switzerland, one application covers all following years.
An application cannot be withdrawn.
Once in, you stay in ordinary assessment until withholding tax ends – even if your income drops.

Does it pay off for me?

Often yes if you contribute to pillar 3a (2026: up to CHF 7'258 with a pension fund), make pension fund buy-ins or have high work or childcare costs. We calculate it before you apply.

What it costs with us

Base price CHF 95 for singles and CHF 105 for couples. A NOV return usually needs extra work, which we quote upfront as a fixed price – in total typically around CHF 269 (single) or CHF 349 (couple), incl. VAT and everything in English.

Sources

General information, not individual tax advice. The cantonal tax office’s current guidance and your own tax form are authoritative.