Change from B to C permit

General

A person obtaining a C permit during the year will be confronted the first time with a tax burden, as the employer will stop to withdraw the taxes on a monthly basis. The employee has to make sure to announce himself with the tax authorities of the respective Canton, based on his domicile, to ensure the payment for the current year can be continued as soon as possible, as else the employee might be facing important delays in tax payments and end up with an important tax charge once the tax authorities will finalize the assessment.

It is the fiscal situation of the employee as of 31.12. that is determining for the tax payments, consequently the assessment will be established for the entire year and any source tax paid, considered as a down payment.

Tax simulation, the following link will allow you to have an approximate indication on your current year tax charge http://www.estv2.admin.ch/f/dienstleistungen/steuerrechner/steuerrechner.htm Even though the models might not be up-to-date, the tax do not vary materially from one tax year to another. So if you assume your 2016 taxes based on the 2015 model, the difference might not be material.

If you are interested to learn more about the tax system in Switzerland, the following link will help you https://www.rts.ch/la-1ere/programmes/on-en-parle/3704103.html/BINARY/%22Guide%20du%20nouveau%20contribuable%22