Time limit for requesting a source tax adjustment
You have until 31 March of the year following taxation at source to submit a request for rectification of tax at source.
For compliance with the deadline, the postmark is proof.
How do I request a withholding tax adjustment?
The request can be made in two ways :
- The subsequent ordinary taxation (TOU) can be requested online via your e-file account
- En utilisant le formulaire papier « DRIS/TOU »
Un seul formulaire est nécessaire pour les couples mariés.
Do I have to request a rectification every year?
Yes, the request for rectification must be made every year.
What types of deductions are accepted in a simple rectification request?
Anyone who is taxed at source can request a recalculation of tax at source in order to:
- Faire corriger le montant de l'assiette imposable, le barème ou le taux d'imposition
- Demander la prise en compte de charge d'enfant(s) mineur(s) si elle est mariée et vit en ménage commun ou si les enfants sont en garde alternée (divorce ou séparation)
- Demander la prise en compte de charge d'enfant(s) mineur(s) si elle/il vit en union libre/concubinage ou selon un Pacs français;
- Demander la prise en compte de charge d'enfant(s) majeur(s) étudiant(s), ce quel que soit son état civil
- Déclarer les revenus réels de son conjoint en cas d’application du barème
Beware: For all other tax deductions, including deductions for: 3rd pillar A contributions, 2nd pillar purchases, maintenance payments made, childcare costs or training costs. To claim them, you will need to go through an TOU if conditions allow.
Remain taxed at source or do a TOU?
Ce qu’il faut savoir c’est que l’impôt à la source tiens compte de quelques déductions en font partie :
- 1. Cotisation AVS/AI/APG : 5.3% du revenu brut
- 2. Cotisation Chômage : 1.1% du revenu brut
- 3. Cotisation LPP : 5% du revenu brut et max. 47'322 CHF
- 4. Cotisation AMAT : 0.043% du revenu brut
- 5. Cotisation AANP : 1% du revenu brut
- 6. Frais professionnels : 3% du revenu brut après déduction des points 1 à 5. Mais au min. 609 CHF et max. 1'725 CHF
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7. Primes d’assurances Maladies et Accidents :
5'738 CHF personne seule
11'476 couple marié 1'499 CHF par enfant - 8. Déduction pour enfant : 13'000 CHF
- 9. Double activité des époux : 1'000 CHF
If you have other actual expenses to claim than those already included in the scale, then a TOU may be more advantageous, as it allows you to claim the following deductions:
- Les rachats de cotisations de prévoyance LPP
- 3rd Pillar A contributions
- Les frais de garde d'enfant
- The payment of alimony
- Training Costs
- Donations
It is possible to know whether the TOU will work to your advantage or not, an analysis of your situation and a tax return simulation is recommended, especially for residents for whom the Taxation Ordinaire Ultérieure (TOU) is a definitive decision.
Tax Advice
You can file your tax return yourself. However, doing it in the company of a tax expert will help you to declare your income correctly, and above all to assert your rights to deductions.
TaxFlow vous décharge de cette tâche et vous aide à y voir plus clair. N’hésitez pas à prendre contact avec nous en cas de question ou si vous souhaitez faire une simulation d’impôt.
FAQ - rectification of the withholding tax
The DRIS is a procedure that allows taxpayers to request an adjustment to the tax deducted at source if the amount calculated does not reflect their actual situation.
You can request a DRIS to dispute the salary taken into account, the scale or the rate applied, request that a child be taken into account in different situations, or declare your spouse's actual income if you are subject to scale C.
You can submit a DRIS request online from your e-démarches area or by using the DRIS/TOU paper form.
The DRIS/TOU form must be sent in by 31 March of the year following the year in which tax is deducted from your salary or pension.
