You've just arrived in French-speaking Switzerland — Geneva, Lausanne, Neuchâtel, Fribourg — and every administrative document is in French. Taxes are no exception. If you hold a B or L permit, Swiss law automatically withholds income tax at source each month. This system is called impôt à la source in French, or quellensteuer in German. It sounds simple, but it hides several important subtleties that could cost you money.
What is impôt à la source (withholding tax)?
Instead of filing a tax return, your employer deducts income tax directly from your payslip each month and pays it to the cantonal tax authority on your behalf. The rate applied is based on a pre-defined tax code (code A, B, C, H…) that depends on your civil status, whether your spouse works, and your canton of residence. You receive a certificate at the end of the year (attestation de retenue d'impôt à la source) showing how much was withheld.
This system applies by default to all foreign nationals with a B or L permit whose gross income stays below CHF 120,000/year. Above this threshold — or in specific situations — you must file a full tax return like any Swiss national.
The CHF 120,000 threshold — what changes?
- Below CHF 120,000/year: withholding tax applies automatically. You don't need to file a return — unless you want to claim additional deductions.
- Above CHF 120,000/year: you are required to file a full tax return (déclaration d'impôts). Withholding tax already paid is deducted from the final bill.
- You can also voluntarily request rectification (demande de rectification) even below the threshold if you have significant deductions: pillar 3a contributions, professional expenses, alimony, medical costs.
Can I get a refund? The rectification process
Yes — and this is where most expats leave money on the table. The withholding tax rate is calculated on a flat basis. It doesn't account for your actual deductions. If you have made pillar 3a contributions, paid for professional training, commuted long distances, or paid alimony, you can file a demande de rectification with the cantonal tax administration after 31 March of the following year. In Geneva and Vaud, this can result in significant refunds — typically CHF 500 to several thousand francs depending on your situation.
The deadline to file for rectification is generally 31 March of the year following the tax year. Missing this deadline means losing your refund permanently.
Key documents you'll receive (in French)
- Attestation de retenue d'impôt à la source — Annual certificate from your employer showing total withheld tax
- Barème / code de retenue — Your tax code (A0, A1, B0, C0…) shown on your payslip
- Demande de rectification — Form to claim deductions and request a refund or adjustment
- Bordereau de taxation ordinaire ultérieure (TOU) — Applies if your income exceeds CHF 120,000 or you change status
How Neofidu helps expats navigate this in English
Neofidu's entire expat service is delivered in English. We review your payslips, identify missed deductions, prepare your rectification request, and communicate with the canton on your behalf — all without requiring you to speak French. Our service is 100% online, starting from CHF 50.
We work with expats across all French-speaking cantons: Geneva, Vaud, Valais, Fribourg, Neuchâtel, and Jura.