For all those who have Swiss citizenship or a C residence permit, the tax return in Switzerland is mandatory.

The same applies to those who earn over CHF 120’000 gross annual income.

For almost everyone else (e.g. if you have a B residence permit), filing a tax return in Switzerland is optional, as taxes are paid at source (Quellensteuer).

However, you can switch to a tax return by submitting an application for a subsequent ordinary assessment (NOV). This only needs to be done once at your canton of residence and obliges you to file a tax return for as long as you live in Switzerland.

Depending on the canton, an application for a subsequent ordinary assessment can be made completely online or using a form. Below you will find the NOV form for your canton of residence.

The application for retrospective ordinary assessment must be submitted by 31.03. the latest. In other words, you must submit the application by 31.03.24 at the tax office of your canton of residence (not municipality of residence), if you wish to complete the tax return for 2023.