After reading here for a while, I think I already got the answer but wasn't entirely sure, so I thought to ask.
I am a B-permit resident working in Zurich and taxed at the source (Quellensteuer) with an annual salary of 120k on the 13 salaries scheme. I am leaving Switzerland in July and moving to the US (I'm not a US citizen, moving for a new job there). My wife isn't working and we have a child.
I got 6 salaries this year from my employer (the last one also included half of the 13th salary, so it was higher but also taxed accordingly). If I understood correctly from previous threads, the Quellensteuer is calculated monthly based on this month's income times 12/13 (depending on your salary scheme). Also, I understood that while they don't make any deductions for childcare, they do use some "leniency" (I mean, they consider some tax deductions).
I also read the information leaflet from the Zurich tax office - in Article 13 "Retroactive ordinary tax assessment upon request by a person liable to tax at source with residency abroad" they state that:
"
You must provide the evidence that: at least 90% of the worldwide family income is taxed in Switzerland (quasidomicile), or the situation is comparable to that of a person resident in Switzerland, or there are deductions which, in line with the double taxation treaty, the country of employment has to bear "
After the long introduction, my questions:
1. Can I apply for a retroactive tax assessment? i.e., can I prove the second bullet (the first is wrong as I will have 6 months of salary in the US and I think the third is also irrelevant)
2. If I can apply, should I? (i.e., will I get money back, or might I be required to pay?). I am not an expert on the deductions I can apply, our child went for 3 full days in Kita so that's an expense, but I don't know what else might play a role.
From reading, my gut feeling tells me that I am not eligible for a tax assessment. Even if I am, I think that in the best case, I will get a few hundred Francs back in a few years after a lot of hassle... (or might even need to pay instead!)
But if I am wrong, and might be eligible for a decent sum, it might be worth it.
Thanks!