taxation with wife not resident

I have C permit in Switzerland but my wife is not resident.

In the online declaration I'm forced to add her and specify her salary in Portugal.

However if I do that my overall tax payment seems to increase by 5K, which is almost 40% of her net salary.

In addition she's paying also taxes in portugal, almost 25% of her gross salary.

I know there is a convention about double taxation, but I don't know how to specify in the declaration that she is already paying taxes in another country

Ask the tax office.


Your wife‘s income is not taxed, the amount is used to get the overall income and so the tax rate.

well, the tax rate increases if I add my wife salary. So I pay 5k more because of her. It looks to me like a tax on her salary.

First of all, it is difficult to know how the OP has filled out the tax software. Generally, line 26.2 needs to include the spouse's foreign income to remove it from taxable income. This can be done through the Steuerausscheidung process.

Oh...I filled it online and if I choose "married" it seems it's mandatory to fill in a foreign salary...I don't know anything for the process you describe, I'll look for it...

OP in Switzerland there are 3 amounts that are important:

-ovetall income to calculate ax rate (this will include ANY income no matter where it was generated or how - i.e. also dividends etc)

-tax rate (will be dependent and your wife's income)

-income.on which said tax rate is applied (this should be your income only)

Because here when married incomes are added up to determine tax rate, the same applies if you are not in the country. And indeed you will pay more tax on your income (but it's not tax on her income so double tax treaty has nothing to do with this).

I seriously don't understand why you don't take an accountant for that type of issues and you prefer asking people on a forum...

And yes, it is normal - your taxes are increasing (amount of increase is hard to judge as long as you don't mention your yearly salary) when you add your wife's income, because this makes her active and double income households are generally taxed at higher rates.

That seems too high to be just the effect of the increased tax rate, seems that it was actually taxed.

Did you also ensure that her salary is removed from the taxable income? There are fields for that: first you declare all income and wealth, then you declare which income and wealth should not be subject to the tax, the total is used to calculate the tax rate - then it is applied to the amount that should be taxed

If the amount should be removed it will most likely be removed by the tax officer in charge. Nevertheless, if you don't know how to you can either call the tax office or add a remark at the end.

After all this you still have an option (a month) to contest the tax decision once you receive it.

You will much better off checking the rules that apply for you with the tax office or better with an accountant.

At the moment you are just basically playing with the software... In many cases in your situation with a non-resident wife, you get taxed as single and this is what you put in the software. Does your wife even have a swiss Avs/Ahv number? But there are many exceptions relating to the center of life that could affect things that there is little point discussing without knowing all the personal details. Also, in some cases if it is considered that your wife's income should be taxed here, the amount of tax paid can be deducted.

That is not correct. His wife does not need an ahv number for her income here to be considered for the tax rate.