Your low-cost withholding tax adjustment request
Optimize your withholding tax in Geneva and reclaim what you're owed!
If you're a cross-border worker in Geneva, we can help you optimize your withholding tax and recover what you're owed. Our team of tax experts is here to guide you through the process, from requesting a rectification to managing your French tax return.
We strive to optimize your withholding tax to ensure that you only pay what's fair. We also advise you on the best tax practices to minimize your future withholding tax in Geneva.
Make an appointment now with Ruben Vazquez, our Geneva withholding tax specialist.
He'll be happy to answer all your questions and help you get the maximum refund on your taxes.
Why rectify tax at source?
Tax rectification at source offers many advantages to taxpayers, whether residents or cross-border workers. It allows you to adjust your withholding tax to your personal situation, to recover part of the tax you have overpaid, and to optimize your tax situation.
Adjusting withholding tax to your personal situation is important because your situation may change during the year, for example due to marriage, birth, divorce or a change in income. The rectification process recalculates your tax liability to take account of these changes.
For cross-border commuters with quasi-resident status, rectification can enable them to deduct actual expenses such as principal residence expenses, health insurance contributions and childcare costs, thereby reducing the amount of tax payable.
If you have paid more tax than necessary, rectification can enable you to reclaim the difference. This is particularly useful for cross-border workers, who can reclaim substantial amounts.
How to request rectification of withholding tax?
Tax rectification at source is a procedure that allows Geneva taxpayers to correct their tax returns and recover part of the tax they have overpaid. The procedure is relatively straightforward, but requires certain steps to be followed.
Steps to follow :
1. Application period
The application period for rectifying withholding tax runs from January 1 to March 31 of each year for the previous tax year.
2. Request form
To make a request for rectification of withholding tax, you need to fill in a specific form, available on the Geneva tax administration website.
3. Supporting documents
You must enclose the following documents with your request for rectification of withholding tax:
- Your original tax return
- Salary slips for the tax year in question
- Proof of actual expenses (if applicable)
4. Choice of rectification method
You must choose between a simple rectification and a request for Ordinary Subsequent Taxation (TOU). The TOU is generally reserved for quasi-resident frontier workers and allows a wider deduction of actual expenses.
5. Sending the application
Once you have completed the application form and attached the supporting documents, you can send your request to the Geneva tax authorities by post or e-mail.
6. Waiting for a decision
The tax authorities will examine your request and, if necessary, draw up a new tax schedule. If you have paid too much tax, you will receive a refund. If you have paid too little, you will receive an invoice for the balance due. The refund is calculated by subtracting the payments made from the actual tax due.
7. Reviewing the decision
If you do not agree with the tax authorities' decision, you can appeal.
Making an appeal
If you disagree with the tax authorities' decision, you can appeal within 30 days of receiving the ruling. To lodge an appeal, you must complete a specific form and attach it to a copy of your tax return and the tax authority's decision.
Help with withholding tax adjustment requests
If you are having difficulty applying for a withholding tax adjustment, you can call on the services of a tax consultant. A tax advisor can help you fill in the application form, attach supporting documents and appeal if necessary.
How do I fill in the TOU form?
The Ordinary Subsequent Taxation (TOU) form is used by frontier workers who wish to be considered as quasi-resident. To complete this form, follow these steps:
1. Personal information
Start by filling in basic information such as your full name, address, telephone number and date of birth.
Also indicate your marital status (single, married, etc.) and the number of dependents.
2. Financial and family situation
In this section, you'll need to declare all your income. This includes your salaries, business profits (if applicable), and any other income you may have.
Be sure to include all necessary supporting documents, such as pay slips, employment contracts, tax returns, etc.
You'll also need to declare your deductible expenses. These could include medical expenses, contributions to retirement plans, donations to charitable organizations, and many others.
Again, make sure you have all the necessary supporting documents, such as invoices, receipts, etc.
Once you have filled in all the necessary information, you will need to sign and date the form.
5. Sending the form
Once you've completed and signed the form, you'll need to send it to the relevant tax authorities. Be sure to keep a copy for your records.
How do I reclaim withholding tax in Switzerland?
Reclaiming withholding tax in Switzerland depends mainly on whether you are a resident or non-resident, and on your personal tax situation. In general, Switzerland deducts withholding tax from the wages of non-residents. To reclaim part of this tax, you can proceed as follows:
Request for withholding tax adjustment (DRIS)
If you work in Switzerland as a cross-border commuter, you can request a withholding tax adjustment each year between January 1 and March 31 for the previous tax year. This request allows your actual expenses (travel expenses, training costs, social security contributions, etc.) to be taken into account when adjusting your tax rate.
Request for Ordinary Subsequent Taxation (TOU)
If you are a quasi-resident frontier worker (i.e. you earn at least 90% of your income in Switzerland), you can apply for TOU. This option allows you to deduct a greater number of expenses from your income, so that your tax liability will be closer to that of a Swiss resident.
Refund request for non-residents
If you are a non-resident and Switzerland has deducted withholding tax from your income, you can apply for a refund under the terms of the tax treaty between Switzerland and your country of residence. Requests for refunds must generally be submitted within three years.
Request for correction of withholding tax on pensions
If you receive a pension from Switzerland, you can request a correction of withholding tax if you think the amount deducted is too high.
If you're not sure you can manage this on your own, you can call on our services to help you with the process.
Use our services to help you apply for withholding tax adjustment in Geneva
If you're a cross-border commuter or a non-resident of Switzerland, you know that the Swiss tax system can be complex. We're committed to helping you optimize your withholding tax, ensuring you only pay what's fair and equitable.
Here's what we offer:
- Tax expertise: Our specialists have in-depth expertise in Swiss taxation, ensuring accurate handling of your tax situation.
- Withholding tax optimization: We identify and exploit all the tax optimization levers at your disposal, ensuring that you pay the fairest possible tax.
- Tax advice: We offer tax advice to reduce your future withholding tax in Geneva.
- Security and peace of mind: With our 360° all-inclusive package, you can rest assured that everything will be handled securely, with no hidden surprises.
- A single point of contact: You'll have a single point of contact to rectify your withholding tax and manage your French tax return.
- Simplicity and ease: We simplify the complex process of rectifying your withholding tax for you, guiding you every step of the way.
- Online appointment scheduling: For your convenience, you can schedule an appointment online with our tax specialists.
- Affordable service: Unlike other services, we offer our services at competitive rates, ensuring that you can benefit from our expertise without breaking the bank.
- Make an appointment with us today to find out how we can help you optimize your tax situation.
FAQ : Request for withholding tax adjustment
What is withholding tax rectification?
Withholding tax rectification is a procedure that allows taxpayers to correct their withholding tax return and recover part of the tax they have overpaid.
Who can request a withholding tax adjustment?
All taxpayers who have been subject to withholding tax may request an adjustment.
When can I request a withholding tax adjustment?
Requests for rectification of withholding tax must be submitted within three years of the date of the withholding tax return.
What documents do I need to request a withholding tax adjustment?
The documents required to request a withholding tax adjustment vary according to the taxpayer's situation. However, the most common documents are as follows:
- Withholding tax return
- Pay slips
- receipts for deductible expenses
- Other supporting documents
How do I request a withholding tax adjustment?
You can request a withholding tax adjustment online, by post or by e-mail.
How long does it take to receive a response to a request for rectification of withholding tax?
It generally takes two months to receive a response to a request for rectification of withholding tax.
What happens if the withholding tax adjustment request is accepted?
If the withholding tax adjustment request is accepted, the taxpayer will receive a refund of the overpaid tax.
What happens if the withholding tax adjustment request is refused?
If the withholding tax adjustment request is denied, the taxpayer has the right to appeal the decision.