Can the tax at source deduction be corrected retroactively?

Question

Accepted Answer

Ordinary taxation at source procedure

Reasons (final) for a correction in the taxation at source procedure:

 	Objection to the liability to pay tax at source
 	Errors in the determination of the taxable income or the income defining the tax rate
 	Errors in the applicable tax tariff

Deadlines, form and jurisdiction:

 	At the latest by the end of March of the following year
 	The request must be submitted electronically to the cantonal tax office, tax at source department including all required supporting documents

Reservation:

 	In these cases, the cantonal tax office reserves the right to conduct a retroactive ordinary tax assessment, asking the person liable to tax at source to give his/her consent to the retroactive ordinary tax assessment within 30 days (otherwise the tax deduction at source remains final)

Tax audit in case of international double taxation

Reasons for a tax audit:

 	Proof of international double taxation

Deadlines, form and jurisdiction:

 	At the latest within 90 days after detection of double taxation (usually upon delivery of the foreign tax assessment notice)
 	Submit in writing (not by e-mail)
 	State or provide the request and the evidence (foreign tax assessment notice and a calendar with a detailed record of the days worked in Switzerland and abroad, signed by the employer and the person liable to tax at source)
 	The request is to be submitted to the cantonal tax office, tax at source department