Frequently asked questions
What is withholding tax?
If you have neither Swiss citizenship nor a C permit, or if you are a cross-border worker, your employer withholds tax directly from your salary. Depending on your situation, this withholding can be corrected (DRIS) or replaced by a full assessment (TOU).
What is a DRIS?
The withholding tax correction request fixes the salary taken into account, the scale, the rate or certain family charges (for example a child to be counted). In Geneva it does not allow actual expenses, pillar 3a, pension fund buy-ins or childcare costs to be deducted.
What is a TOU?
The subsequent ordinary assessment replaces the withholding tax with a full tax return, with every allowed deduction. It is mandatory in some cases (in Geneva, for example, gross income at source of at least CHF 120,000 or other income of at least CHF 3,000) and possible on request in others.
Can I file a DRIS and a TOU for the same year?
No. The two procedures are alternatives. Once filed, the request can no longer be withdrawn, even if the result turns unfavourable: this is why we explain the risk of additional tax before you authorise the filing.
What is the deadline?
In Geneva, the DRIS or TOU request must be filed by 31 March of the year after the withholding: 31 March 2027 for 2026. The deadline is strict and separate from that of the full return. Do not wait for every document: the request can be filed stating that documents will follow.
I am a cross-border worker: am I a quasi-resident?
You are if at least 90% of your household’s worldwide gross income (spouse included) is taxable in Switzerland. The place of work alone does not decide it: telework days, your spouse’s income and international agreements count. A non-resident’s TOU must be requested again every year.
Does being eligible for a TOU mean I will pay less tax?
No. An available procedure is not necessarily advantageous. Our analysis is about orientation; the financial interest is not computed automatically and can be studied with a tax specialist.
Is the return in my country of residence included?
No. Our services cover Swiss taxation. A return in your country of residence is not included automatically.
Is payment a mandate?
No. The service contract, the power of attorney, the administrative mandate (e-démarches) and your approval of each procedure are separate steps. Nothing is filed without your explicit consent, and filing is shown as done only with the official proof.
Is my data used by an artificial intelligence?
No. Conclusions come from structured rules validated by TL Fiduciaire. Your files train no model and are sent to no artificial intelligence provider.
Which cantons are covered?
Automatic recommendations start with Geneva, for 2026. For other cantons, a TL Fiduciaire tax specialist studies your situation before any order.
Sources: Geneva cantonal tax administration (ge.ch, withholding tax directives 2026). These explanations are general and do not replace an analysis of your situation.