WEBVTT
Kind: captions
Language: en

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Like many cross-border commuters, you want
to apply for a withholding tax adjustment

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or file a tax return as a quasi-resident and
of course you also want to obtain a proof

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of filing and have your application processed
as a priority...

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Well yes it is possible, do it online before
March 31st!

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Let's see how it works in pictures...

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After authenticating yourself in the State
of Geneva's e-démarches, you must select "Request

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a correction of withholding tax" and click
on "New request".

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You must first enter your personal data.

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For help, you can hover over the question
mark next to each field.

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An asterisk also indicates all mandatory fields.

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If you are cohabiting or in a civil partnership
in France, you must tick "Yes" and fill in

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the details of your partner.

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This information is very important if you
have dependent children in common, as these

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expenses must be shared between both parents.

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If you are married or in a registered partnership,
you must enter your spouse's personal details,

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as only one form needs to be completed for
the couple.

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If you are living in a common-law relationship
with the mother or father of at least one

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of your children, you should also fill in
this part, as it will avoid subsequent requests

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for information.

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Please note that each cohabiting partner must
complete his or her own form.

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If you receive family and birth allowances
from Switzerland or abroad, you must complete

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these sections.

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If you received child benefit in both countries,
you must tick both sections.

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If a field is missing or incorrect, you will
get an error message, which must be corrected

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in order to continue.

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If you have dependent children born after
31 December 1996, add them here by clicking

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on "Add a child".

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Enter your child's details and click on "Save".

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If you have other dependent child(ren) please
click on "Add a child" and otherwise click

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on "Continue".

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All worldwide income received by the tax household
must be declared.

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Therefore, please indicate your income, as
well as your spouse's income received in 2021,

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both in Switzerland and abroad.

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Please 
note that the amount of Swiss child benefit

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and childbirth allowance should be included
in the Swiss income, and income earned abroad

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should be stated in euros.

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This is where the real novelties begin: you
now have a choice to make: either you ask

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for a correction of the withholding tax deducted
by your employer, or you ask for a subsequent

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ordinary tax assessment known as "TOU", i.e.
filing a tax return.

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If you choose to correct the withholding tax,
there are several possible corrections.

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You can tick off several reasons.

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By hovering over the question mark, you will
get more details about the reason.

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If you have any other requests, please click
on "Other request" and provide us with the

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reasons for your request in a document which
you can attach.

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Please note that additional deductions such
as e-pillar A, alimony payments, childcare

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costs, etc. can only be taken into account
by means of an TOU.

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The alternative procedure is the subsequent
ordinary taxation (TOU).

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This means that you apply to file a tax return
to obtain additional deductions such as 3rd

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pillar A, second pillar purchase, alimony
or childcare costs.

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These deductions can no longer be made when
the withholding tax is adjusted.

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The only option is to file a tax return.

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So please click on "You can request a subsequent
ordinary tax assessment", if you wish to claim

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deductions.

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But please note that this TOU request can
only be made if at least 90% of your worldwide

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gross income is taxable in Switzerland.

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This means your income earned in Switzerland
or abroad as well as that of your spouse if

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you are married.

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It is also called "quasi-resident" status.

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Please note that your TOU application cannot
be cancelled under any circumstances, even

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if the result of the taxation is unfavourable
to you.

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If you would like more information about the
TOU, please visit our website by clicking

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on "More information about the TOU".

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Then click on "Continue".

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Once your form has been fully completed, you
will find a list of the supporting documents

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that must be attached to your application.

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This only applies if you have requested an
adjustment to your withholding tax.

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In the case of a TOU request, no supporting
documents need be attached at this stage.

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You just have to click on the button "add
a receipt" and attach your documents in PDF.

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Please note that your application must be
sent to us by 31 March 2022 at the latest,

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as after this date your application will no
longer be accepted.

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So if you are missing supporting documents,
send your application anyway.

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The missing documents must be mentioned here.

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Once you have them, please send them to us
as soon as possible.

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The form is finalised once you have clicked
on "Confirm".

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You will receive a summary document in our
e-government area which proves that you have

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submitted your application before 31 March.

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And that's it!...

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So if you are not already registered for e-démarches,
do it now to be ready before 31 March!

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See you soon...