SUBSEQUENT ORDINARY ASSESSMENT (TOU)
The TOU allows people taxed at source to claim their tax deductions by requesting an ordinary assessment.
- 01
- New label
Who does the TOU apply to?
You generally have to file an ordinary tax return if:
Your gross annual salary exceeds CHF 120'000.
As soon as your gross annual salary exceeds CHF 120'000, you are in principle subject to the subsequent ordinary assessment. A full tax return must then be filed every year.
You have taxable wealth.
Taxpayers whose taxable wealth exceeds the thresholds set by the canton (CHF 60'000) must also be subject to an ordinary assessment so that their situation can be assessed as a whole.
You are self-employed or receive other taxable income.
Income from self-employment, maintenance payments, investment income or any other income not subject to tax at source may give rise to an obligation to file a tax return.
You own property in Switzerland or abroad.
Property must be declared to the tax authorities, whether it is located in Switzerland or abroad. The income from the property and its value may affect your taxation.
VOLUNTARY TOU
Why have your situation analysed before requesting a TOU?
An often overlooked tax opportunity
Even without a legal obligation, it may be in your interest to request a subsequent ordinary assessment. A simple analysis of your situation can sometimes reveal significant tax savings.
Deductions you can claim
Pillar 3a contributions
Commuting costs
Medical expenses
Training costs
Donations
Other tax deductions
Our role as your fiduciary is to give you an overall view and to make sure that every step taken serves your financial interests.
Our TOU packages
Where the TOU is not mandatory.
SINGLE
Invest in optimised taxation
- Analysis of your situation
- Tax optimisation
FREE TOU SIMULATION
Your TOU feasibility study is free if you take out a pillar 3a pension plan.
- Analysis of your situation
- Tax optimisation
MARRIED COUPLE
Invest in optimised taxation
- Analysis of your situation
- Tax optimisation
The team
The Veltica Finance team supports you from the analysis of your situation through to the filing of your tax return, with one goal: to let you benefit from the most advantageous tax solution for your situation.
FREQUENTLY ASKED QUESTIONS
What is the subsequent ordinary assessment (TOU)?
The TOU allows people taxed at source to file a full tax return so that their tax situation is assessed under the ordinary rules.
Is the TOU mandatory?
Yes, in certain situations, in particular when your gross annual salary exceeds CHF 120'000, when you have taxable wealth, when you are self-employed or when you receive other taxable income.
Will I necessarily pay less tax with a TOU?
Not necessarily. Every situation is different. In some cases, taxation at source can be more favourable. That is why we always recommend an analysis beforehand.
What documents do I need to provide?
Your salary certificate; Your bank statements; Your pillar 3a certificates; Receipts for your deductible expenses; Documents relating to your wealth or your property.
Can I claim deductions for my pillar 3a?
Yes. Pillar 3a contributions are often one of the most valuable deductions in a TOU.
What happens after my situation has been analysed?
Once we have analysed your file, we tell you clearly whether the subsequent ordinary assessment is advantageous in your situation and estimate its impact on your tax burden. ✅ If the TOU is not favourable, you keep your taxation at source and avoid an unnecessary procedure. ✅ If the TOU is advantageous, Veltica Finance supports you from start to finish. We help you obtain the necessary forms, gather the required supporting documents, prepare your tax return and submit it to the competent tax authorities. Our goal: to let you benefit from any tax savings without having to worry about the paperwork.