Like many cross-border commuters, you want to apply for a withholding tax adjustment
or file a tax return as a quasi-resident and of course you also want to obtain a proof
of filing and have your application processed as a priority...
Well yes it is possible, do it online before March 31st!
Let's see how it works in pictures...
After authenticating yourself in the State of Geneva's e-démarches, you must select "Request
a correction of withholding tax" and click on "New request".
You must first enter your personal data.
For help, you can hover over the question mark next to each field.
An asterisk also indicates all mandatory fields.
If you are cohabiting or in a civil partnership in France, you must tick "Yes" and fill in
the details of your partner.
This information is very important if you have dependent children in common, as these
expenses must be shared between both parents.
If you are married or in a registered partnership, you must enter your spouse's personal details,
as only one form needs to be completed for the couple.
If you are living in a common-law relationship with the mother or father of at least one
of your children, you should also fill in this part, as it will avoid subsequent requests
for information.
Please note that each cohabiting partner must complete his or her own form.
If you receive family and birth allowances from Switzerland or abroad, you must complete
these sections.
If you received child benefit in both countries, you must tick both sections.
If a field is missing or incorrect, you will get an error message, which must be corrected
in order to continue.
If you have dependent children born after 31 December 1996, add them here by clicking
on "Add a child".
Enter your child's details and click on "Save".
If you have other dependent child(ren) please click on "Add a child" and otherwise click
on "Continue".
All worldwide income received by the tax household must be declared.
Therefore, please indicate your income, as well as your spouse's income received in 2021,
both in Switzerland and abroad.
Please note that the amount of Swiss child benefit
and childbirth allowance should be included in the Swiss income, and income earned abroad
should be stated in euros.
This is where the real novelties begin: you now have a choice to make: either you ask
for a correction of the withholding tax deducted by your employer, or you ask for a subsequent
ordinary tax assessment known as "TOU", i.e. filing a tax return.
If you choose to correct the withholding tax, there are several possible corrections.
You can tick off several reasons.
By hovering over the question mark, you will get more details about the reason.
If you have any other requests, please click on "Other request" and provide us with the
reasons for your request in a document which you can attach.
Please note that additional deductions such as e-pillar A, alimony payments, childcare
costs, etc. can only be taken into account by means of an TOU.
The alternative procedure is the subsequent ordinary taxation (TOU).
This means that you apply to file a tax return to obtain additional deductions such as 3rd
pillar A, second pillar purchase, alimony or childcare costs.
These deductions can no longer be made when the withholding tax is adjusted.
The only option is to file a tax return.
So please click on "You can request a subsequent ordinary tax assessment", if you wish to claim
deductions.
But please note that this TOU request can only be made if at least 90% of your worldwide
gross income is taxable in Switzerland.
This means your income earned in Switzerland or abroad as well as that of your spouse if
you are married.
It is also called "quasi-resident" status.
Please note that your TOU application cannot be cancelled under any circumstances, even
if the result of the taxation is unfavourable to you.
If you would like more information about the TOU, please visit our website by clicking
on "More information about the TOU".
Then click on "Continue".
Once your form has been fully completed, you will find a list of the supporting documents
that must be attached to your application.
This only applies if you have requested an adjustment to your withholding tax.
In the case of a TOU request, no supporting documents need be attached at this stage.
You just have to click on the button "add a receipt" and attach your documents in PDF.
Please note that your application must be sent to us by 31 March 2022 at the latest,
as after this date your application will no longer be accepted.
So if you are missing supporting documents, send your application anyway.
The missing documents must be mentioned here.
Once you have them, please send them to us as soon as possible.
The form is finalised once you have clicked on "Confirm".
You will receive a summary document in our e-government area which proves that you have
submitted your application before 31 March.
And that's it!...
So if you are not already registered for e-démarches, do it now to be ready before 31 March!
See you soon...