WEBVTT Kind: captions Language: en 00:00:07.600 --> 00:00:11.920 You are taxed at source, and your tax is deducted directly from your salary. 00:00:11.920 --> 00:00:18.960 It is calculated based on the latest information you provided to your employer using the withholding tax declaration. 00:00:18.960 --> 00:00:23.200 Despite the calculation being based on your situation each month, some changes, 00:00:23.200 --> 00:00:27.586 deductions, or actual expenses may not have been taken into account during the year. 00:00:27.586 --> 00:00:35.491 In this case, the cantonal tax administration (AFC) allows you to request a correction of your withholding tax (DRIS) 00:00:35.491 --> 00:00:39.920 or to undergo a subsequent ordinary tax assessment (TOU). 00:00:39.920 --> 00:00:45.000 The DRIS allows you to correct your income, tax bracket, or applicable rate. 00:00:45.000 --> 00:00:53.113 It also allows you to take into account undeclared dependents or to declare your spouse's income if you are in tax bracket C. 00:00:53.113 --> 00:01:02.200 The TOU allows you to deduct actual expenses instead of standard deductions, such as pension contributions or buybacks, 00:01:02.200 --> 00:01:08.882 meal expenses, childcare costs, insurance premiums, or alimony payments. 00:01:08.882 --> 00:01:12.467 Applying for a TOU requires filing a tax return. 00:01:12.467 --> 00:01:18.421 If you wish to change your tax liability, you must choose between a DRIS or a TOU. 00:01:18.421 --> 00:01:25.520 However, if you have no reason to change your tax liability, you do not need to take this step. 00:01:25.520 --> 00:01:31.054 Each year, the AFC sends you an official form in your name in paper format. 00:01:31.054 --> 00:01:37.292 But there is another, much more convenient way, through your online tax account! 00:01:37.292 --> 00:01:42.676 Furthermore, forms completed online are processed with priority by the tax authorities. 00:01:42.676 --> 00:01:44.960 You will therefore receive a response more quickly. 00:01:44.960 --> 00:01:51.132 If you do not yet have a verified personal account to access online services (e-démarches), it is never too late to create one. 00:01:51.132 --> 00:01:53.040 Click on "Connexion", 00:01:54.000 --> 00:01:58.696 "Vous n'avez pas de compte?" to create your account. 00:02:02.945 --> 00:02:08.120 To access the online form, select "e-démarches fiscales" from the menu. 00:02:08.120 --> 00:02:16.852 Go to the "Mon imposition à la source" section and access the form by clicking on "Gérer mes demandes de rectification de l'impôt à la source". 00:02:16.852 --> 00:02:21.649 Some screens may differ depending on whether you are a resident of Switzerland or a non-resident. 00:02:21.649 --> 00:02:25.760 Those differences will be indicated on the screen. 00:02:25.760 --> 00:02:33.595 Begin by entering your personal information. If needed, hover over the question marks for help completing the form. 00:02:33.595 --> 00:02:38.563 A blocking message will appear if a field is missing or incorrect. 00:02:38.563 --> 00:02:41.614 Indicate your marital status. 00:02:41.614 --> 00:02:50.760 If you are married or in a registered partnership, enter your spouse's details, as only one application is required for the couple. 00:02:50.760 --> 00:02:59.227 If you are cohabiting or in a de facto relationship, select "Célibataire" and enter only your details. 00:02:59.227 --> 00:03:03.520 Each partner must submit their own application. 00:03:03.520 --> 00:03:09.440 If you are in a civil partnership (PACS) in France, select "Célibataire". 00:03:11.080 --> 00:03:20.680 Indicate the amount of any family or birth allowances you receive, whether received in Switzerland or abroad. 00:03:20.680 --> 00:03:24.890 List all your children and their information. 00:03:24.890 --> 00:03:30.240 Adult children can be considered dependents until the end of the month of their 25th birthday, 00:03:30.240 --> 00:03:37.387 provided that you are responsible for their maintenance and their income and assets do not exceed the maximum amounts allowed. 00:03:37.387 --> 00:03:41.182 Beyond the age of 25, they can also be considered dependents 00:03:41.182 --> 00:03:46.040 if they are still in education or training and meet the same income and asset requirements. 00:03:46.040 --> 00:03:51.600 Declare all income received in Switzerland or abroad during the year. 00:03:51.600 --> 00:03:55.697 Enter gross amounts for income from employment 00:03:55.697 --> 00:04:03.430 or compensation such as unemployment, maternity, accident, sickness benefits, ... 00:04:04.600 --> 00:04:10.120 Enter net amounts for income from self-employment. 00:04:10.120 --> 00:04:14.160 Also declare your spouse's income. 00:04:14.160 --> 00:04:20.920 Income earned abroad in euros must be declared in euros. 00:04:20.920 --> 00:04:27.038 Select DRIS if you wish to correct the income, tax bracket/rate applied by your employer, 00:04:27.038 --> 00:04:33.891 take into account an unreported family responsibility or declare your spouse's income in the case of tax bracket C. 00:04:33.891 --> 00:04:39.880 Select the change(s) to be taken into account in the calculation of the withholding tax. 00:04:39.880 --> 00:04:47.763 If you are a Swiss resident, you must declare annual income not subject to withholding tax up to CHF 3,000. 00:04:47.763 --> 00:04:55.000 Above CHF 3,000, you must submit a subsequent ordinary tax return (TOU). 00:04:55.000 --> 00:04:59.854 Filing a TOU is mandatory for residents who have received annual gross income 00:04:59.854 --> 00:05:05.237 subject to withholding tax equal to or greater than CHF 120,000. 00:05:05.237 --> 00:05:09.506 It is also mandatory for residents who have received annual gross income 00:05:09.506 --> 00:05:14.299 not subject to withholding tax equal to or greater than CHF 3,000. 00:05:14.299 --> 00:05:18.359 And finally, for those with taxable assets. 00:05:18.359 --> 00:05:23.825 Residents who are required to file a TOU one year no longer need to report it every year. 00:05:23.825 --> 00:05:28.040 They will automatically receive a tax return form to complete. 00:05:28.040 --> 00:05:35.000 As a resident, you can also opt for a TOU if you wish to deduct actual expenses instead of standard deductions, 00:05:35.000 --> 00:05:39.880 or if you wish to benefit from partial income splitting and meet the eligibility requirements. 00:05:39.880 --> 00:05:44.840 Choose the tax return if you want to deduct actual expenses instead of standard deductions, 00:05:44.840 --> 00:05:48.640 such as pension contributions or buybacks, meal expenses, 00:05:48.640 --> 00:05:53.840 childcare, insurance premiums, or alimony payments. 00:05:53.840 --> 00:05:59.560 As a non-resident, the tax return is possible provided that at least 90% of your gross income, 00:05:59.560 --> 00:06:06.200 earned in Switzerland or abroad, including that of your spouse, is taxable in Switzerland. 00:06:06.200 --> 00:06:10.080 You can also apply for a tax return to benefit from partial income splitting. 00:06:10.080 --> 00:06:14.640 The 90% requirement does not apply in this specific situation. 00:06:14.640 --> 00:06:21.785 If you or your spouse own real estate in Geneva, or if you carry out a self-employed gainful activity there, 00:06:21.785 --> 00:06:28.764 you will be subject to subsequent ordinary taxation so that your tax rate is based on all your income and assets. 00:06:28.764 --> 00:06:34.936 Your application for a TOU cannot be cancelled even if the final tax amount is unfavorable to you. 00:06:36.920 --> 00:06:44.132 Depending on your situation, you must include supporting documents regarding your income or family situation. 00:06:44.132 --> 00:06:47.985 These documents must be submitted in PDF format. 00:06:47.985 --> 00:06:54.720 If you are submitting a TOU request or announcement, you do not need to attach any supporting documents at this stage. 00:06:54.720 --> 00:06:58.203 Submit your application even if you are missing some documents. 00:06:58.203 --> 00:07:04.400 In this case, indicate the missing documents and send them to the administration as soon as possible. 00:07:04.400 --> 00:07:10.611 Regardless of your situation, you must finalize your application before March 31. 00:07:10.611 --> 00:07:13.920 After this deadline, your application will not be accepted. 00:07:13.920 --> 00:07:18.993 Once your application is confirmed, it is automatically sent to the AFC. 00:07:18.993 --> 00:07:25.000 You do not need to send us the summary of your application, which is available to you. 00:07:32.400 --> 00:07:37.068 Applying for a DRIS or TOU online is a quick and easy process. 00:07:37.068 --> 00:07:41.243 If you don't yet have access to your "e-démarches" account, register now.