Withholding Tax Adjustment in Switzerland: NOV Explained

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.

Can cross-border workers with a Permit G apply for the NOV?

Generally no. Cross-border workers (Permit G) are resident abroad and taxed in their country of domicile under the applicable double taxation agreement (DTA). Switzerland withholds tax at source but does not grant the NOV to non-residents. Exceptions exist depending on the specific DTA: under the 2022 France-Switzerland DTA revision, cross-border workers who exceed 40 home-office days per year may have part of their income taxed differently. Cross-border workers should verify with the tax authority of both their work canton and their country of residence.