Are you subject to withholding tax in Canton Zurich? TaxTime supports you with NOV applications, tariff corrections and subsequent ordinary assessment.
Withholding tax is deducted directly from your salary and applies to foreign employees without a C permit. The employer withholds it and pays it to the tax office. The subsequent ordinary assessment (NOV) is mandatory and automatic if your gross annual salary is at least CHF 120,000, or if you have income not taxed at source of at least CHF 3,000 per year – for example from secondary employment, securities or property income (assets can trigger the NOV as well). If neither applies, you can request the NOV voluntarily – the deadline is 31 March of the following year.
Separately, withholding tax liability can end entirely and switch to ordinary assessment, for example when you receive a C permit or marry a person with Swiss citizenship or a C permit. Marriage therefore does not automatically create an NOV obligation. Canton Zurich defines further case groups and conditions – we review your individual situation.