NOV Forms Finder
Find the subsequent ordinary assessment (NOV) form for your canton and switch from withholding tax to an ordinary tax return.
Who has to file a tax return?
For all those who have Swiss citizenship or a C residence permit, the tax return in Switzerland is mandatory. The same applies to those who earn over CHF 120'000 gross annual income.
For almost everyone else — for example if you have a B residence permit — filing a tax return in Switzerland is optional, as taxes are paid at source (Quellensteuer).
What is a subsequent ordinary assessment (NOV)?
You can switch to a tax return by submitting an application for a subsequent ordinary assessment (NOV). This only needs to be done once at your canton of residence, and obliges you to file a tax return for as long as you live in Switzerland.
The application for a subsequent ordinary assessment must be submitted by 31.03. at the latest.
Find your canton's NOV form
We only link to NOV forms for the cantons where our tax return service is available.
FAQ
The completed form must always be sent to the cantonal tax authorites of the canton you live in (not to the municipality). Some cantons also let you submit the application online instead of by post — check your canton's form above.
Once your application is approved, you're obliged to file an ordinary tax return every year for as long as you live in Switzerland. You can no longer switch back to being taxed at source only.
If you miss the deadline, you'll need to wait until the following tax year to apply again. The current year will continue to be taxed at source (Quellensteuer) as usual.
No. It's a one-time application to your canton of residence. Once accepted, you'll automatically receive an ordinary tax return every year going forward.