Paid too much withholding tax? With the subsequent ordinary assessment (NOV) you can claim deductions such as pillar 3a, professional expenses or debt interest and get overpaid withholding tax refunded.
From a gross salary of CHF 120,000 the subsequent ordinary assessment is mandatory. Below that threshold you may apply voluntarily – usually worthwhile if you have deductions such as pillar 3a, further education, commuting costs or debt interest.
The application must reach the cantonal tax office of Zurich by 31 March of the following year. This deadline is final – late applications are not processed.