Tax return for expats in Basel – in English

If you live in Switzerland without a C permit, your employer usually deducts Swiss tax from your salary each month. This is called withholding tax (Quellensteuer). It is convenient, but it is often not the final word. Depending on your salary and your situation, you may have to file a full Swiss tax return – or you may choose to file one and get money back.

 

I am Stefan Reist, owner of DeineSteuern. I advise expats in English, in person in Basel or by video. If a subsequent ordinary assessment is worthwhile or required, I prepare your Swiss tax return and stay with you through arrival or departure.

 

Request a Withholding Tax Check · Call · WhatsApp

 

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Did you overpay Swiss withholding tax?

 

Withholding tax uses standard rates. They already include some flat allowances, but they do not look at your real situation. Pillar 3a contributions, a pension-fund buy-in, childcare costs, debt interest or other deductions may be missing. A full tax return can lead to a refund – or, in some cases, to an additional amount to pay. That is why it is worth checking before you apply.

 

In Basel-Stadt and Baselland the rules are:

 

• If your gross employment income in a calendar year is CHF 120,000 or more, a subsequent ordinary assessment (a full Swiss tax return) is mandatory.

• If you arrived or left during the year, your regular salary is converted to a 12-month amount to check this limit. A one-off bonus is counted in full.

• Below this amount you can still apply, for example to claim deductions that the withholding-tax tariff does not fully take into account. The application must arrive at the cantonal tax office by 31 March of the following year. This deadline cannot be extended.

• A subsequent ordinary assessment can also be mandatory below CHF 120,000 if you have other income that was not taxed at source, or taxable assets. Typical examples are investment income, a property, maintenance payments or self-employment.

• Once you apply, you cannot withdraw the request. The ordinary assessment then continues in the following years until your withholding-tax obligation ends.

• If you leave Switzerland, the deadline to apply ends on the day you deregister.

• Tax already withheld is credited, without interest, against the final tax bill.

 

I explain these points in plain English and tell you honestly whether an application is mandatory, useful, or better left alone.

 

Withholding Tax Check

 

In the Withholding Tax Check we look at your salary statement and your situation together. You then know:

 

• whether a full tax return is mandatory for you;

• whether an application could pay off, and what the risks are;

• which documents you need, and how we meet the 31 March deadline if you want to go ahead.

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Price: The Withholding Tax Check is free. Send your salary statement and withholding tax statement, and I will tell you within a short call or video meeting whether a full tax return is likely to pay off.

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After the check I can prepare your Swiss tax return in English and support you with arrival or departure. Price on request.

 

Moving to Switzerland, or leaving again

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Arrival. Your first tax year in Switzerland is often the most confusing: a mid-year move, income from abroad, a new permit, and a new tax system. I take care of your first Swiss tax return and explain what you need to keep from the start.

 

Departure. Before you deregister, several things should be in order: the tax return for the year you leave, the application deadline that ends when you deregister, and the question of your pension assets.

 

If you leave Switzerland for good, your pillar 3a savings can usually be paid out. For the pension fund, a cash payout is often possible, but the rules are stricter if you move to an EU or EFTA country and remain covered by mandatory social insurance there. In that case the mandatory part typically stays in Switzerland; only the extra-mandatory part can usually be withdrawn. We review your case in good time, because these payments are taxed and should be planned carefully.

 

For the financial-planning questions around pension fund, pillar 3a and life after Switzerland I work with my partner Carefinance GmbH.

 

Advice in English, meetings in Basel

 

I advise you in English. Personal appointments take place in Basel only, and we can also meet by video. You do not need to come to Frenkendorf for a meeting. If it is easier, you can drop your documents in the letterbox in Frenkendorf.

 

I have over 25 years of experience in finance. DeineSteuern has a 5.0 rating on Google.

Get in touch

 

Send me a message or call. I will get back to you and we will find a time that works – in Basel or by video.

 

Request a Withholding Tax Check · Call +41 61 508 14 71 · WhatsApp

 

Frequently asked questions

 

Do I have to file a Swiss tax return if tax is already deducted from my salary?

Not always. If you live in Switzerland without a C permit, withholding tax is deducted from your salary. A full tax return is mandatory if your gross employment income is CHF 120,000 or more in a calendar year, or if you have other income or taxable assets that were not taxed at source. Below CHF 120,000 you can apply by 31 March of the following year.

 

What is the deadline, and can I get an extension?

The application for a subsequent ordinary assessment must reach the tax office of Basel-Stadt or Baselland by 31 March of the following year. This is a strict legal deadline and cannot be extended. If you leave Switzerland, the deadline ends when you deregister. The finished tax return is then submitted later, once the tax office has sent the forms.

 

Will I automatically get money back?

No. A subsequent ordinary assessment can lead to a refund or to an additional amount to pay. It depends on your income, assets and deductions. I will tell you honestly if an application looks useful, and I will also tell you if it is better not to apply.

 

Can I meet you in English, and do I have to come in person?

Yes, I advise in English. Personal appointments take place in Basel. We can also meet by video. Documents can be dropped in the letterbox in Frenkendorf.

 

What happens to my pension fund and pillar 3a if I leave Switzerland?

If you leave Switzerland for good, pillar 3a can usually be paid out. For the pension fund, a cash payout is often possible, but if you move to an EU or EFTA country the mandatory part typically has to stay in Switzerland. These payments are taxed, so they should be planned before you deregister. I help with the tax side, and for the financial planning I work with Carefinance GmbH.