It is possible for border workers and holders of a B permit (residence permit) to request the correction of the amount of tax withheld from their salary (tax withheld at source), if certain deductions are considered.

Correction of tax withheld at source: specific deductions

The form for correction of tax withheld at source enables the taxpayer concerned to include certain deductions, such as:

  • Childcare fees
  • Contributions to 3A pillar (capped at CHF 6,768.00 p.a. in 2018)
  • Travel expenses (cap imposed by the canton of Geneva)
  • Medical and health insurance expenses
  • Interest on loans
  • Maintenance allowances
  • Etc.

However, the above list is not exhaustive. We advise that you contact our accounting service to conduct a detailed review of your situation and to determine whether or not this procedure could prove advantageous for you.


How to complete a form for correction of tax withheld at source?

If you wish to request the correction of tax withheld at source, the corresponding form for the year in question must be submitted to the cantonal tax authority before 31st March of the following year.

There are two methods for submitting your form:

  • Complete the form online on your cantonal tax authority’s website
  • Complete a paper copy of the form received at the end of the year and return it by post to the cantonal tax authority

Once your form has been submitted, the cantonal tax authority will send you an acknowledgement of receipt and, if your file is complete and validated, calculate the amount of deductions to be refunded.

The deductions applicable to tax withheld at source can prove difficult to identify and calculate.

The accountancy firm Bonnefous & Cie can complete the correction request form for you and take care of all follow-ups with the cantonal tax authority.

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