Tax glossary
Subsequent ordinary assessment
A subsequent ordinary assessment (NOV) is the procedure in which people taxed at source file a regular Swiss tax return; the tax already withheld from their salary is credited against the definitive tax calculated from it.
Foreign employees without a C permit are generally taxed at source in Switzerland: the employer deducts tax directly from their salary. The tax-at-source rates include standard deductions on a flat-rate basis — professional expenses, insurance premiums, regular social security and pension contributions, and family allowances. Individual deductions such as pillar 3a payments, pension fund buy-ins or high training costs are not included.
The subsequent ordinary assessment (nachträgliche ordentliche Veranlagung, NOV) fills that gap. Instead of leaving it at the withholding, you complete a full tax return. The tax office calculates your tax in the same way as for someone taxed ordinarily and credits the tax already withheld. Depending on the result, you get money back or pay extra.
Since the tax-at-source reform of 2021 there are two routes to an NOV: it is mandatory if your gross income reaches CHF 120,000 a year or if you have income or assets not taxed at source; and it is available on request by 31 March of the following year. Either way, once you are assessed under the NOV, you remain in it until you are no longer taxed at source.
When an NOV is mandatory
For high earners or people with other income, the flat-rate approach of tax at source no longer fits. In these cases the law requires a full assessment.
- Gross employment income of at least CHF 120,000 in a tax year
- For married couples: if either spouse reaches the threshold
- Additional income without tax at source, such as rental income or self-employed side income
- Assets that, under cantonal practice, trigger wealth tax
When applying makes sense
Even below the threshold an NOV can bring money back — whenever your actual deductions are well above what the flat rate allows for. Because the choice applies to all future years, though, you should look beyond the current year.
The application must reach the Cantonal Tax Office Zurich by 31 March of the following year and cannot be withdrawn afterwards.
- Pillar 3a contributions
- Pension fund (pillar 2) buy-ins
- High commuting costs or costs of a second weekday residence
- Self-paid training and education
- Childcare costs, maintenance payments, debt interest
What changes with an NOV
With an NOV you are treated like an ordinary Swiss taxpayer. That also means you declare your worldwide assets and pay wealth tax on them, you receive a tax return every year, and you have to meet deadlines. Tax is still withheld from your salary, but it is reconciled with your definitive tax each year.
Example: An engineer with pillar 3a and a pension buy-in
A German engineer with a B permit lives in Winterthur-Töss and earns CHF 105,000 gross. He is below the CHF 120,000 threshold and taxed purely at source. In 2025 he pays CHF 7,258 into pillar 3a and makes a CHF 15,000 buy-in to his pension fund.
None of this is reflected in the tax-at-source rate. By applying for an NOV by 31 March 2026, he can claim over CHF 22,000 in additional deductions. Depending on his marginal rate, that typically means a refund in the mid four figures. Before we submit the application, we also look at future years with him: he has little wealth and plans further buy-ins, so the NOV makes sense for him in the long run too.
Frequently asked questions: Subsequent ordinary assessment
Can I apply for an NOV for just one year?
No. Once requested or triggered, the NOV applies until you are no longer taxed at source — for example when you receive a C permit or leave Switzerland. An application filed on time cannot be withdrawn.
What if I miss the 31 March deadline?
A voluntary NOV is then no longer possible for that year. Obvious errors in how the tax-at-source rate was applied may still be corrected through a separate correction request.
Do I have to declare assets abroad?
Yes. You declare your worldwide income and assets. Foreign real estate is not taxed in Switzerland but is taken into account for your tax rate.
I earn over CHF 120,000. Do I need to do anything?
Yes. You will normally be sent a tax return; if none arrives, contact the Cantonal Tax Office. If you don't file, you will be assessed on an estimated basis.
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