El impuesto en la fuente en Suiza
Escalas, cálculo y recuperación: todo lo que un expatriado debe saber sobre el impuesto en la fuente.
La mayoría de los expatriados que llegan a Suiza con un permiso B están sujetos al impuesto en la fuente (IS), que el empleador deduce directamente del salario bruto cada mes. Este sistema simplifica la vida al inicio, pero implica limitaciones y oportunidades de optimización que conviene conocer.
Who is affected by withholding tax?
Withholding tax does not concern all foreign residents in Switzerland. Here are the categories of taxpayers subject to this regime and those who are exempt.
- • Holders of a B permit (residence): subject to withholding tax until they obtain a C permit
- • Holders of an L (short-term) license: systematically subject to withholding tax
- • Cross-border workers (G permit): subject to cantons that tax cross-border workers (mainly Geneva)
- • Foreign artists, athletes and speakers: submitted to the source for their performances in Switzerland
- • Directors domiciled abroad: submitted to the source on their directors' fees
- • Exempt: holders of a C permit (establishment), Swiss citizens, spouses of Swiss citizens with a B permit
Withholding tax scales
The number following the letter indicates the number of dependent children. For example: B1 = married, one child, spouse without income; C2 = married, two children, spouse with income. Children are taken into account up to 18 years old (or 25 years old if they are in training).
| Scale | Situation | Description | Indicative rate (income CHF 8,000/month, canton VD) |
|---|---|---|---|
| A | Single without children | Single person, divorced or widowed without family responsibilities | 14 – 17% |
| B | Married, spouse without income | Couple where only one spouse works in Switzerland | 6 – 10% |
| C | Married, spouse with income | Both spouses work in Switzerland or the spouse has income abroad | 10 – 14% |
| H | Single-parent family | Single person with dependent child(ren) | 8 – 12% |
| D | Incidental income | Secondary activity (scale without deductions) | 10 – 15% |
Calculation and monthly withdrawal
Withholding tax is calculated and deducted each month by your employer, who pays it directly to the cantonal tax administration. The amount withdrawn depends on your gross monthly income, your scale (A, B, C, etc.) and the canton of residence.
The calculation takes into account the gross monthly salary, including the 13th month (distributed over 12 months or imposed on the month of payment), bonuses and gratuities, benefits in kind (car, housing), and family allowances. Compulsory social contributions (AVS, LPP, unemployment insurance) are deducted from gross income before application of the scale.
Calculation example
Let's take the case of a single engineer (scale A0) residing in the canton of Vaud, with a gross monthly salary of CHF 8,500.
Subsequent ordinary taxation (TOU)
Since the 2021 reform, any taxpayer taxed at source can request subsequent ordinary taxation (TOU). This procedure consists of completing a classic tax return and being taxed according to the ordinary scale, taking into account all possible deductions.
The TOU is particularly advantageous if you have significant deductions not taken into account in the source scale: 3rd pillar contributions, 2nd pillar buyouts, childcare costs, mortgage interest, training costs, etc.
TOU required
Subsequent ordinary taxation is obligatory in the following cases:
- • Annual gross income above CHF 120,000: you are required to file a tax return
- • Income not subject to source: real estate income, alimony received, significant wealth income
- • Spouse of Swiss nationality or holder of a C permit: compulsory joint taxation
ALL on request
If your income is less than CHF 120,000, you can voluntarily request TOU. This request must be made before March 31 of the following year. Please note: once the TOU is granted, it is irrevocable for the entire duration of the stay with a B permit. Switching to ordinary taxation is therefore not always advantageous - do a simulation before committing.
Rectification and complaint
If you notice an error in the withholding tax - incorrect scale, family situation not updated, child not taken into account - you have recourse available.
- • Immediately report any change in situation to your employer (marriage, birth, divorce, arrival of spouse) so that the scale is adjusted the following month
- • Request a correction of the tax at source from the cantonal tax administration before March 31 of the following year
- • File a formal complaint within 30 days of notification if you dispute the amount withheld
- • In the event of persistent disagreement, an appeal to the cantonal administrative court is possible within 30 days following the complaint decision.
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Preguntas frecuentes
¿Qué ocurre cuando mis ingresos superan los CHF 120.000?
¿Puedo deducir mis contribuciones al pilar 3a con el impuesto en la fuente?
What happens if I move to another canton during the year?
Can I deduct my contributions to the 3rd pillar if I have tax at source?
When does one switch from withholding tax to ordinary taxation?
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