Application for a subsequent ordinary tax assessment
The application for subsequent ordinary tax assessment (SOTA) must be submitted by March 31 of the following year.
Please complete the form truthfully.
Note: The form will not be displayed if you do not accept the use of cookies. Please adjust your cookie settings accordingly to use all the features of this site.
Does a subsequent ordinary assessment make sense for you?
You are required to apply if non-withholding income is above CHF 3,000 or if your assets exceed CHF 80,000 (CHF 160,000 for jointly taxed couples). For income subject to withholding tax, the limit is CHF 120,000 per year, with income annualized in case of partial-year residency.
Many taxpayers voluntarily apply for a subsequent ordinary assessment in order to claim expenses that are not considered, or only deducted on a lump-sum basis, in the withholding tax tariff. This allows for a more accurate tax calculation and potential savings.
Eligible deductions include professional expenses, pension fund and pillar 3a contributions, training and education costs up to CHF 12,000 per year, as well as expenses for childcare, alimony payments, interest on debt, and costs related to illness or disability.
The application must be filed by March 31 of the following year. If you move abroad, the deadline ends on the date of your official deregistration. An extension of the deadline is not possible.
Do you have any questions?
Not sure if a subsequent ordinary tax assessment (SOTA) applies to you or would be worthwhile? Get in touch – we’ll clarify your situation personally and without obligation.