Tax return filing obligation
- Angie Mecke
- Apr 14, 2021
- 1 min read
Generally, the following persons have a tax return filing obligation in Switzerland:
Swiss citizens
Persons who are holders of a C permit
Persons who are married to a Swiss citizen or a C permit holder
Owners of Swiss real estate
In addition, persons with a B or L permit must also file a tax return if they meet the criteria for subsequent ordinary assessment (gross salary subject to source tax of at least CHF 120,000 per year or pro-rated if the tax residency begins or ends during the year) or supplementary assessment (taxable assets of at least CHF 200,000 or additional income not subject to source tax of at least CHF 2,500).
Exception: Canton of Solothurn
According to our consultation with the tax authorities of the Canton of Solothurn, persons with an L permit do not have to file a tax return regardless of their level of employment income. However, they have the option of voluntarily submitting a tax return upon request. It should be noted that the one-time request to file a tax return results in the obligation of having to file a tax return every year thereafter as long as the taxpayer is tax resident in Switzerland.
The fact that in the Canton of Solothurn there is no obligation to file a tax return for persons with an L permit, regardless of the income level, should be noted in particular if tax-saving measures (e.g. contribution towards the pillar 3a) are taken. Then it should be checked in advance whether the voluntary submission of a tax return is disadvantageous for the taxpayer compared to the withholding tax burden.
