I have a B permit, and I read that I am required to file a retroactive tax return as I am fitting the criteria (salary...).
1- Now, I just moved to Switzerland at the end of last year, is the salary criteria based on the annual income (in this case I don't fit), or the annualized income (in this case I am require to file).
2- If I am required to file, what is the process, will get contacted but the tax authority with the full process to follow? I just received a small questionnaire via ordinary mail (monthly gross salary and such, and if I have) was it all?
EDIT:
3- Can you please recommend an English/French speaking tax assistance service (preferably fixed rate)
I am a bit confused by the word "retroactive", so said you just moved here. So you ask about tax return for the year 2021? Then it's the "normal" tax return everyone will have to do this year. Or are you talking about already jumping a year and missing a deadline?
The are several things that will get you into the requirement of filing a tax return:
- salary > 120k, and it is annualised (so the fact that you did not work the full year does not matter). This requirement is usually detected automatically, probably by the questionnaire you mentioned. Tax office will probably send you the forms this year, but the first time it can take very long time (even after the normal tax deadline is passed, but they will extend your deadline accordingly)
- foreign income > 3k or taxable wealth > 80k (in Zurich), in this case you have to notify it to the tax office and they will send you a tax return to file
Actually that's what is called, "retroactive ordinary tax assessment", because I am taxed at source, and then need to file a retroactive ordinary tax return.
Thank you for confirming this "salary > 120k, and it is annualised".
I will then wait for the tax authorities to reach out with the form.
Also I guess I can just go ahead and voluntarily send the the normal tax assessment myself (I think this also possible for people who are not liable to do it), but only if they hit me with some extra tax bill this for last year, otherwise will start this next year.
From what I saw the first time they write you around summer-autumn. I've never heard of multiple years delay, not sure how that's handles
Normally you need tax office to engage with you to submit a return (they give you some ids and passwords), even the voluntary normal tax return you mentioned starts with asking the tax office "I want to do the tax return, please give me the forms".
If at some point you are anxious about not getting the form - you can always ask the tax office about why's that.
Once you get sent the login code from the tax office you can complete it online. Pretty straightforward to do yourself if you have simple finances. Also cheap (say 100 CHF) to get someone to do it for you (again with simple finances). Lots of providers available online that will do it for fixed fee, make sure agreed in advance.
One thing about the annualized part, because we did the same mistake.
It's annualized based on when you move, not based on when you start working.
Example:
You move to Switzerland on July 1st.
You start working on October 1st, at 12k per month.
Your annualized salary is what you got during the year (36k) times 2 (because you were in Switzerland half year). So 72k, which is below the 120k limit.
If you started working on July 1st at the same salary, it would have been above the threshold (144k).