Border workers and taxpayers holding a B permit, don't forget to claim the deductions to which you are entitled before 31st March 2020 !
This correction may take the form of a modification of the applied scale , of a taking into account family responsibilities or a deduction of an amount from taxable gross income.
The form allows you to request to claim the following additional deductions :
- Payments to a professional pension institution for the purchase of insurance years up t the declared gross salary (2nd pillar buy-back)
- Contributions to a 3rd pillar A up to CHF 6,826 per taxpayer ;
- Support payments made to your ex spouse or your children by court order
- Support payments paid to someone in your family who is in need (only in the canton of Vaud);
- The cost of childcare for children under 14 at the end of the year
- Team work allowances fixed at a maximum of CHF 3'200.-
- The professional training paid by the taxpayer paid during the year;
- The OEXPA deductions linked to expatriate status (only in the canton of Vaud);
- Transportation and meals taken away from home (only in the canton of Vaud).
The form also allows the inclusion of family dependents :
- Family expenses for adult children under 25 who are students at the end of the year (attachment of adult children studying or apprentices);
- Half family members if the parents are living common law (cohabitation) as well as the possible scale H0 granted to one of the partners;
- The half family expenses in the case where the parents live in a common-law relationship (cohabitation) as well as the possible H0 scale granted to one of the cohabitants;
- The half family charges in the case where the children are the subject of an alternate custory as well as the possible scale H0 granted to one of the parents.
The form allows the adjustment of the collection scale C « married scale »:
- For married taxpayers subjected to the collection scale C, this form is used to declare to the tax authorities the wages actually earned (in Switzerland or abroad) by both partners in 2019 and fixed using the C scale of the rectification of the final taxation.
NB : Married taxpayers subjected to the C scale collection can adjust the upward and downward scale of this scale if the income deviates considerably from the toric shift of CHF 65'100.-.
In addition, the rectification also makes it possible to correct the tax scale (in the event of a change in marital status during the year) and the tax rate (in the event of an employer's error or the taxpayer's cumulative part-time work).
Canton of Geneva exceptionse :
- The Geneva taxpayer holding a B permit who must pay wealth tax (when the net wealth for a single person is greater than CHF 82'839.- and CHF 165'678.- for a married couple withour children) must complete and return the wealth questionnaire to the source tax department and then complete an ordinary Geneva tax return.
- Cross-border taxpayers or Geneva residents who receive an income above CHF 500'000.- must also make the request to the source tax service and complete an ordinary Geneva tax return.
Canton of Vaud exceptions :
- Taxpayers from the Vaud canton holding a B permit who must pay wealth tax (when the net worth for a single persone is greater than CHF 56'000.- and CHF 112'000.- for a married couple) must complete an ordinary Vaud tax return.
- Taxpayers from the Vaud canton holding a B permit who receive income over CHF 120'000.- must also make the request to the source tax service and complete an ordinary Vaud tax return.
The form must be completed filled in, dated, signed and returned no most late the 31st 2020.
Prices are expressed in CHF
The rectification of tax source package includes :
- Tax meeting in our office ;
- A precise estimation of the tax refund to be received or the additional tax to be paid to the source tax service;
- Delivery of the original form withholding tax rectification of source tax with acknowledgment of receipt (Tax office stamp);
- A copy of the source tax rectification for your file;
- Processing of any requests for informations received from the source tax service;
- Check of the source tax notice within 30 days of receiving it
- A personalized check-list that we send you ar the start of the year (in January) to help you prepare the documents for your correction source tax for the following year.
|Single / Married
|Complaint on the tax notice
|Tax information interview
* 10% of the tax refunded
Every tax specialists reserves the right to modify the amount of the fees at any time according to the time devoted to the tax return