{"id":5671,"date":"2023-04-12T12:35:20","date_gmt":"2023-04-12T11:35:20","guid":{"rendered":"https:\/\/ajooda.ch\/en\/?p=5671"},"modified":"2024-03-04T16:45:25","modified_gmt":"2024-03-04T15:45:25","slug":"withholding-tax-vs-tax-return-in-switzerland","status":"publish","type":"post","link":"https:\/\/ajooda.ch\/en\/withholding-tax-vs-tax-return-in-switzerland\/","title":{"rendered":"How much tax refund can I get with a subsequent ordinary assessment if I am taxed at source?"},"content":{"rendered":"\n

Since 01.01.2021, it is possible for the first time for all foreigners without a C-Permit who are resident in Switzerland, to apply for a subsequent ordinary assessment (German: nachtr\u00e4gliche ordentliche Veranlagung or short NOV).<\/p>\n\n\n\n

But is it really beneficial to you to do the tax return or stay taxed at source (withholding tax)?<\/p>\n\n\n\n

As a person liable to withholding tax, its a legitimate question whether an ordinary assessment might offer more savings potential or get a tax refund respectively.<\/p>\n\n\n\n

Subsequent ordinary assessment (NOV)<\/h2>\n\n\n\n

Apart from exceptions, there are 3 forms of subsequent ordinary assessment:<\/p>\n\n\n\n