Withholding Tax Adjustment in Switzerland: NOV Explained
The subsequent ordinary assessment (NOV – nachträgliche ordentliche Veranlagung) lets withholding-taxed employees file a tax return to claim deductions not reflected in automatic withholding. Since 2021, this is available to all withholding-taxed employees with Swiss domicile.
What Is the NOV?
The NOV is a process allowing withholding-taxed employees to retroactively file a tax return and claim deductions that automatic withholding does not account for. The outcome may be a refund (if deductions exceed the withheld amount) or additional payment (if withholding was insufficient).
When Is It Worthwhile?
The NOV is beneficial when you have substantial additional deductions: professional expenses (home office, commuting, training), health insurance premiums, mortgage interest, childcare costs, alimony, or extraordinary deductions. It is automatically mandatory for employees earning over CHF 120,000/year.
Deadlines and Procedure
The NOV request must be submitted to the cantonal tax authority by end of March of the year following the tax year. Use the official cantonal form. Attachments: wage certificate, deduction receipts, proof of domicile. The tax authority calculates the ordinary tax assessment and offsets it against the withholding tax already deducted.
Cross-Border Workers and the NOV
Cross-border workers (Permit G) resident abroad generally cannot apply for the NOV, as they are taxed in their country of domicile under double taxation agreements. Exceptions exist for specific country combinations. Cross-border workers should consult the tax authority of their work canton and country of residence.
Frequently Asked Questions
By when must I submit the NOV request?
By end of March of the year following the tax year, to the tax authority of your canton of domicile.
Who is automatically required to file an ordinary assessment?
All withholding-taxed employees earning over CHF 120,000/year are automatically required to file a full tax return.
Will I get money back or owe more?
It depends on your individual deductions versus the withheld amount. Employees with high deductible expenses typically receive a refund.