Withholding tax in Switzerland (Geneva, Vaud): why is it deducted, and how do I get it back?

The Federal Act on Direct Federal Taxation (DBG/LIFD) covers two main cases.

You live in Switzerland without a C permit. Workers who do not have a settlement permit (the C permit) and who are resident or staying in Switzerland are taxed at source on their salary (art. 83 DBG/LIFD). In practice, this mainly concerns B and L permits; the canton of Vaud also lists F, N and Ci permits.

Important exception: if you are married and your spouse is Swiss or has a C permit, and you live together, you are not taxed at source (art. 83 para. 2 DBG/LIFD). You receive a tax return like everyone else.

You live abroad and work in Switzerland. Cross-border commuters (G permit) and other workers resident abroad are also taxed at source on their Swiss salary (art. 91 DBG/LIFD). For cross-border commuters living in France, the rule depends on the canton where you work: see below.

The employer deducts the tax and pays it to the canton. In temporary work, the employer is the agency: so it makes the deduction and must give you a certificate of the amount deducted (art. 88 and 100 DBG/LIFD).

The tax rate depends on a tariff, chosen according to your situation (art. 1 of the Withholding Tax Ordinance, QStV/OIS):

On the payslip, the letter is often followed by a number, for example A0, B2 or H1. The canton of Geneva presents its tariffs this way (A0, B0 to B5, C0 to C5, H1 to H5): the number is the number of dependent children.

The exact rate is set by each canton and published by its tax administration (Geneva offers an online calculator).

Check this straight away: if your situation changes (marriage, birth, divorce, spouse starting or stopping work), tell your agency. A wrong tariff means the wrong tax every month.

The tariff includes flat-rate deductions, meaning average amounts set in advance for everyone. For 2026, the Federal Tax Administration (ESTV/AFC) for example set the occupational pension (BVG/LPP) deduction built into the federal tariffs at 6.50% (circular letter of 28 October 2025).

What is not in the tariff is not deducted. The canton of Geneva lists in particular:

• payments into pillar 3a;
• buy-ins into the pension fund (2nd pillar);
• childcare costs;
• maintenance payments made;
• training costs.

To have these expenses counted, you need a subsequent ordinary assessment (nachträgliche ordentliche Veranlagung, NOV; taxation ordinaire ultérieure, TOU): the administration sends you a real tax return, calculates the exact tax, then deducts what you have already paid at source. If you paid too much, the difference is refunded to you. If you did not pay enough, you owe the rest.

It is mandatory if your gross salary reaches at least CHF 120'000.00 in the year (art. 89 DBG/LIFD and art. 9 QStV/OIS). For a couple where both work, it is enough for one of the two to reach this amount. It is also mandatory if you have other income not taxed at source (for example rent received): in that case, you must request the tax return before 31 March of the following year.

It is possible on request in other cases, if you live in Switzerland (art. 89a DBG/LIFD). The application must arrive by 31 March of the following year at the latest. Example: for 2026 salaries, the deadline is 31 March 2027. If you leave Switzerland, the application must be made when you register your departure.

Two points to know before applying:

• once the application is filed, it cannot be withdrawn (canton of Vaud);
• the ordinary assessment continues in the following years, until the end of your taxation at source (art. 89 para. 5 DBG/LIFD, to which art. 89a refers). So it is not a choice for one year only.

The subsequent ordinary assessment is not always favourable: if your actual expenses are lower than the flat rates in the tariff, you may pay more. Do the calculation first, or ask for advice.

If you simply dispute the amount deducted (wrong tariff, no certificate), you can ask the tax administration for a decision until 31 March of the following year (art. 137 DBG/LIFD).

You live in France and work in Geneva. Geneva does not apply the 1983 French-Swiss agreement on cross-border commuters. Your salary is therefore taxed at source in Geneva. To get this tax corrected or refunded, see the Geneva procedure step by step.

You live in France and work in the canton of Bern, Solothurn, Basel-Stadt, Basel-Landschaft, Vaud, Valais, Neuchâtel or Jura. The agreement of 11 April 1983 applies: the salary is taxed only in France, and France pays compensation of 4.5% to the canton. The canton of Vaud sets out the conditions, all of which must be met:

• as a rule, return home to France every day (at least 4 days a week for full-time work; 45 nights outside France per year are tolerated);
• give the employer, in two copies, the certificate of tax residence in France, stamped by the French tax administration;
• not exceed 40% remote work.

If the employer does not receive the certificate, it must deduct withholding tax. In temporary work, remember to give it to the agency from your first assignment.

Quasi-resident status. A cross-border commuter taxed at source can apply for a subsequent ordinary assessment if they declare at least 90% of their worldwide gross income in Switzerland, including their spouse's (art. 14 QStV/OIS). In Geneva, other cases also allow an application, for example when you cannot claim your deductions in your country of residence. Be careful: for non-residents, the application must be made again every year, before 31 March of the following year.

Fictional example. Ardit, B permit, lives in Lausanne, single with no children. He works all of 2026 as a temporary formwork carpenter. Tariff: A0. Gross salary 2026: CHF 5'800.00 a month over 13 months, or CHF 75'400.00.

• CHF 75'400.00 is below CHF 120'000.00: the ordinary assessment is not mandatory.
• In 2026, Ardit pays CHF 7'258.00 into pillar 3a, the 2026 maximum for an employee who is a member of a pension fund (8% of CHF 90'720.00, art. 7 BVV 3/OPP 3). This payment is not taken into account by tariff A0.
• To have it deducted, he sends his application for a subsequent ordinary assessment to the Vaud tax administration before 31 March 2027. He will then receive a tax return, and the same procedure will apply in the following years.

The amount refunded depends on the cantonal tariff and his whole situation: it cannot be calculated in advance without his canton's figures.