Frequently asked questions

TOU (taxation ordinaire ultérieure / subsequent ordinary taxation) allows workers subject to withholding tax to request to be taxed through an ordinary declaration.

This allows you to deduct your actual expenses (transport, meals, insurance, pillar 3a, etc.) instead of the flat rate, which often results in a refund.

Important: the request is final. Once filed it cannot be withdrawn, and ordinary taxation then applies every year for as long as you remain subject to withholding tax. Our free calculator helps you decide.

No, it's very simple. Estimate your savings in 2 minutes with our free calculator. If it's advantageous, we generate your official pre-filled TOU form (CHF 20). All you need to do is print, sign, and send it with your salary certificate.

The best time is between January and March each year. The official deadline is usually March 31 for the current tax year.

If you miss the deadline, you can apply the following year, but you will lose a year of potential refund.

Tip: Do it as early as possible at the beginning of the year to avoid the March rush and receive your refund faster.

No, not at all. Our tool automatically generates your official pre-filled TOU form. All you need to do is print, sign, and send it to your canton with your salary certificate.

The deadline is a forfeiture deadline: it is not extended, cannot be made up, and no ordinary circumstance reopens it. The year concerned is definitively closed, even if you had several thousand francs to recover. The only thing left is to prepare the following year now, rather than waiting for March again.

The estimate is 100% free. If you want to switch to ordinary taxation, we generate your official pre-filled TOU form for CHF 20 — one-time payment, no additional fees.

On our reference scenarios — the median salary of a B permit holder, single and without children, in the cantonal capital — the annual saving ranges from CHF 827 to CHF 3'059 depending on the canton. These are amounts modelled by our calculator, not an average measured across our users.

The main factors are: your salary, your family situation (married, children), your work expenses (transport, meals), your supplementary insurance, and your deductions (pillar 3a, training, etc.).

Our calculator will give you a precise estimate based on your exact situation in 2 minutes.

After sending your complete application, the tax office usually processes your file within 4 to 6 weeks. The refund arrives directly in your bank account. Delays may vary depending on the canton and the time of year (March-April are the busiest months).

Four profiles come up constantly: taxable wealth, which triggers a cantonal tax absent from withholding at source; income or assets abroad, which raise the rate applied to Swiss income; a municipality more expensive than your canton's average; and the single person living close to work, for whom the tariff was precisely calibrated. The calculation tells you before the request becomes irreversible.

Yes, it is 100% legal and is even a right provided by Swiss law. If you meet the criteria (residence in Switzerland, B permit, subject to withholding tax), you CAN request to file an ordinary declaration instead of withholding tax. Thousands of people do it every year in Switzerland.

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No, you do not need to inform your employer. This is a personal procedure between you and the tax office of your canton. Your employer will continue to withhold tax as normal, and you will receive the refund directly from the canton after your declaration is processed.

You can request subsequent ordinary taxation (TOU) if you are: a resident in Switzerland with a B permit and subject to withholding tax.

It is particularly interesting if you have: significant work expenses (transport, meals), children, a spouse without income or with low income, supplementary insurance, a pillar 3a, or other tax deductions.

Our calculator will tell you in 2 minutes if it's worth it for your personal situation.

If you make a small mistake, the tax office will usually contact you to request a correction or clarification. It's not a big deal.

Our tool automatically checks the format of your data when filling in the TOU form, which significantly reduces the risk of errors.

Tip: Always check your salary certificate numbers before running the estimate. If in doubt, contact your cantonal tax administration directly.

Yes, from the first full or partial year. An arrival mid-year has two effects: to determine the rate, the administration scales your salary up to twelve months, and the meal and travel flat rates are reduced pro rata to the months worked. The pillar 3a ceiling, however, remains whole — that is often what makes the first year worthwhile.