Should you stay on withholding tax or file an ordentliche Veranlagung? Enter your situation and get an instant comparison — including the CHF 120,000 NOV threshold, the Gemeinde Steuerfuss paradox, and your deduction potential.
B-Permit: Your employer withholds Quellensteuer monthly using the cantonal tariff tables. You are subject to Quellensteuer unless you opt for (or are required to do) the Nachträglich ordentliche Veranlagung (NOV). If your gross income exceeds CHF 120,000/year, NOV is mandatory.
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C-Permit holders always file a full tax declaration — identical to Swiss citizens. There is no Quellensteuer for C-permit holders. This tool will estimate your ordentliche Veranlagung tax and show your deduction opportunities.
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Grenzgänger rules vary by treaty. Switzerland-Germany: 4.5% CH withholds, home country taxes the rest. Switzerland-France: taxed primarily in France. Switzerland-Italy: complex cantonal rules. Switzerland-Austria: taxed in Switzerland with credit. This tool provides a general estimate only — always verify with your specific treaty.
Step 2 — Your Income & Location
ESTV tariff code determines your Quellensteuer rate table
CHF 100'000
Church tax adds ~0.1–2% depending on canton
Step 3 — Gemeinde Steuerfuss (the Key Variable)
This is the most important and least understood variable.
Quellensteuer is calculated using the cantonal average tariff — it does not reflect your specific Gemeinde's Steuerfuss.
If you live in an expensive city Gemeinde (high Steuerfuss), QS uses the cheaper average tariff, so Quellensteuer may actually be cheaper for you.
If you live in a tax-advantaged Gemeinde (low Steuerfuss), ordentliche Veranlagung lets you benefit from the lower rate, so filing an NOV is better.
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Tax-advantaged Gemeinde
e.g. Kilchberg, Küsnacht, Wollerau, Meggen
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Average Gemeinde
e.g. mid-tier municipalities
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City / High Steuerfuss
e.g. Zürich-Stadt, Winterthur, Bern city
Step 4 — Your Deductions (for NOV / ordentliche Veranlagung)
These deductions are not included in Quellensteuer but can be claimed if you file an NOV or C-permit declaration. Enter what applies to you.
CHF 0
Max CHF 7,056 (with BVG) or CHF 35,280 (without obligatory BVG, 2026)
CHF 0
Voluntary top-up contributions — fully deductible, often large
CHF 0
100% deductible — significant for property owners
CHF 0
Childcare, Weiterbildung, health costs above threshold, alimony
Tax Comparison — Quellensteuer vs. Ordentliche Veranlagung
—
Quellensteuer (Withholding)
—%
CHF —
Flat rate:cantonal average tariff
Gemeinde:average rate applied
Admin:Zero — employer handles it
3A / BVG:Not deductible in QS
—
Ordentliche Veranlagung (NOV / C-Permit)
—%
CHF —
Gemeinde:your actual Steuerfuss
3A deduction:—
BVG Einkauf:—
Mortgage:—
—
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What Quellensteuer Includes vs. What NOV Unlocks
Deduction / Item
In Quellensteuer?
In Ordentliche Veranlagung?
Your Saving (est.)
The Quellensteuer tariff already includes a flat-rate Berufskosten deduction and basic insurance. NOV allows all itemised deductions on top of these.
Your ESTV Quellensteuer Tariff Code
Switzerland uses standardised tariff codes to determine QS rates. Your employer uses this code when calculating your monthly withholding.
A
Single / Separated, no children
B
Married, both spouses employed
C
Married, single income
D
Self-employed secondary income
H
Single parent with children
Number suffix (e.g. A0, A1, A2) = number of children. Church tax: suffix N = no church, suffix Y = church member. Verify your tariff code with your cantonal tax authority.
⚠ ESTIMATED~ — Quellensteuer rates are approximations based on ESTV published tariff table structures for 2025 at the stated income levels (Tariff A00). Actual rates depend on your specific ESTV tariff table, income bracket, family status, church membership, and canton. The Gemeinde Steuerfuss paradox effect is real and well-documented (QStV; DBG Art. 89) but the CHF delta will vary materially by municipality. Always verify with your cantonal tax authority or a licensed Treuhänder before making decisions.
Need a complete analysis for your situation?
The APEX Tax Intelligence full analysis covers your complete tax profile — structure, deductions, cross-border treaties, and produces a memo you can take to your Treuhänder.