Hi forum, been a while! Question about taxation in Canton Zurich:
- newly married couple: EU B permit + family reunification permit
- individual salaries below 120k each
- sum of salaries above 120k
Tax-at-source has applied pre- and post- marriage. Tax rates have changed on payslips to reflect "married" fiscal status, but it's not much more (in the 5%-10% range).
Does the couple need to file a tax return? The couple has not received any other notice from any tax office about reporting this. I couldn't find any information about this specific case.
For requirements to file a tax return by those subject to source tax, please see “Information leaflet for employees liable to tax at source in the canton of Zurich”, para. 13 at this link:
Regarding married couples, BDO notes at this link (translated): “In the case of spouses living in a legally and factually inseparable marriage, the respective gross wage incomes are not added together to determine this limit.”