The withholding tax, which is deducted directly from the paycheck, is actually a withholding tax calculated summarily (often in excess) on the basis of specific tables. In many cases, the taxpayer is entitled to a partial and sometimes total refund of the amount deducted. This procedure seeks to check your rights to reimbursement in particular in the context of the OPP3 Ordinance.
FOLLOW THE GUIDED PROCEDURE AND VERIFY YOUR RIGHTS!
TAXES AT THE SOURCE
THREE THINGS TO KNOW TO RECOVER THE SOURCE TAX DEDUCTED FROM YOUR SALARY ON THE BASIS OF THE OPP3 ORDER:
1. With effect from 01.01.2021, all persons subject to withholding tax will also have the right to request to fill out an ordinary tax return and thus also benefit from the deductions provided for by the OPP3 ordinance. (for cross-border commuters, with the limitation that 90% of their family income comes from Switzerland)
2. The right to "voluntary" ordinary taxation must be requested by March 31 of the year following that for which you wish to request a recalculation.
3. In most cases, the recalculation carried out leads to a substantial refund of the withholding tax paid in excess; however, there are some cases in which ordinary taxation leads instead to an additional outlay: reason why, before requesting voluntary ordinary taxation, it is advisable to make or have a professional do a calculation that simulates your tax burden in the event of voluntary ordinary taxation.