Declaration of extra income

Finance, Taxes, Banking, Insurance and Retirement
1
Hi everyone,

I have a doubt regarding the declaration of extra incomes.

I have a permit B, and because of that, my employer is taking care of all my taxes. That means that I did not have to do the Steuerklärung during the years I have being living in Switzerland.

A few months ago I have developed a software that I am selling online, which is giving me an extra income of around 100chf each month.

Since I do no have to do the Steuerklärung. What is the process to declare this extra income? am I obliged to declare this extra income?

2
Hey -

The tax form return rules are different for people on B permit and it depends if you earn more than 120k CHF. If yes, then you can declare it in the annual tax form, else you need to contact the communal tax office.

Below is a thread on similar theme.

Cheers

https://www.englishforum.ch/finance-...me-abroad.html

3
mum's the word.

4
Employees who are subject to source-tax (Quellensteuer) and have additional earnings outside of the income subject to source-tax, are to file a tax return under the supplementary withholding tax assessment process (ergänzende ordentliche Veranlagung). However, there is a threshold of CHF 2'500 additional income per year under which a tax return must not be filed:

See para. 13 (English):

https://www.steueramt.zh.ch/dam/fina...t_qst15_en.pdf

See A.3 (German):

https://www.steueramt.zh.ch/internet...zstb-93-1.html

5
But keep records!

6
Just to be clear: This limit is canton depended and only applies to people subject to tax at source which do not have to file an ordinary return. The limit in canton Bern for example is CHF 3000. http://www.taxinfo.sv.fin.be.ch/taxi...he+Veranlagung Unfortunately, this information is sometimes buried deep in some obscure regulations and only available in the local language.

Be also aware that the simplified "supplementary withholding tax assessment" will be abolished in the near future and replaced with the ordinary tax forms for all [2021 Changes in tax at source reassessment [Kreisschreiben 45]](http://www.englishforum.ch/finance-banking-taxation/297543-2021-changes-tax-source-reassessment-kreisschreiben-45-a.html)

The reporting threshold should remain the same (save Geneva). But once it kicks you will have to report much more and more detailed than you would with the simplified assessment.

7
Good question.

I am sure the product had set-up costs ?

Until you make a 'real' profit then it can be classified as a hobby.

my Non-EU B permit has written on the back 'self-employment with permission' - I have no idea where to get that permission... I wonder if you need to do that.

Probably the best place to ask is the 'Steueramt' in your local town - ours is rather helpful (and rather quirky to talk to)...

8
This.