We’re taking a timely look at the declaration some of us will be filling out this month for the Declaration for the collection of taxation at source 2017 or, more likely the French form will have been sent to you; Déclaration pour le prélèvement de l’impôt à la source 2017. This should be handed to your employer before the end of January.
Who has to fill it this Déclaration pour le prélèvement de l’impôt à la source 2017?
Anybody working in the canton of Geneva and not a C-permit holder will have to complete this form. Also, Swiss citizens living abroad as frontaliers.
So what happens if you live in Vaud, or another canton outside of the Canton of Geneva?
If you work for a Geneva employer, but live in Vaud, you do have to complete this form and subsequently your taxes will be taken at source by your employer. However, once you’ve filed your taxes in Vaud, the canton of Geneva will transfer the money to your canton. Nick describes this as “a payment on account against your Vaud taxes”.
What about the equivalent form if you’re a frontalier working in Basel, for example?
There are 26 different varieties of this form.
Whose responsibility is it to fill out?
It’s the employee’s responsibility to complete this form, not your employer. If you’ve already lost it, you can find the blank form here. It will tell your employer what tax code to use for you.
What can you do if you think you're being taxed the wrong amount?
If you want to check the tax rate that is applied to you, you can see it on the spreadsheet called bareme - a huge spreadsheet. You can look up your tax code given, based on the information you’re given from this form, and see if you’re being taxed the right amount based on your personal salary.
You can also apply to rectify your taxes. This will give you the opportunity to claim for expenses and also to declare additional income. First of all you’ll have to submit a request to rectify your taxes (before the end of March) and then you’ll be sent a form to complete later in the year, declaring your expenses / additional income. Although it’s optional, once you’ve requested to rectify your taxes in March, you’ll be obliged to complete the form that is sent to you later. It may work out in your favour and you’ll be reimbursed. It may also determine that you’ve underpaid and you may have to pay more.
Typical things you’d claim on that form might be a second pillar pension 'buy-back', tax-deductible third pillar private pension payments, medical expenses or information about children over 18 years of age who are still in full-time education, as examples.
Am I in an ‘union libre’? What does this mean?
It’s a registered relationship. A couple living together with no legal documentation, such as a PACSE in France, are not considered as in a ‘union libre’. Either way, you’re taxed as a bachelor.
If you need more information on taxes, talk to the experts. Dryden Associates would welcome your call, but you can always check out their FAQ section on their website.