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Credit Swiss withholding tax

July 26, 2015 | 30,00 EUR | answered by StB Patrick Färber

Hello,

my question is regarding the crediting of Swiss withholding tax.

I live and work (not self-employed) in Germany.
My husband works (not self-employed) and lives in Switzerland, not a cross-border commuter.
Withholding tax is deducted from his salary.
However, his main place of residence is in Germany.

In Germany, we file a joint tax return.
Swiss income is taken into account for the calculation of the tax rate in Germany (progression clause).

I have now learned that "if there is a double taxation agreement with the foreign country, the crediting of the foreign tax may be provided for, taking into account the maximum credit amount."

My question is: in which forms and lines should the withholding tax be entered so that the crediting method applies?
Are the attachments N and N-AUS sufficient or are additional attachments (AUS?) required?

Thank you!

StB Patrick Färber

Dear inquirer,

Unfortunately, the method of offsetting that you mentioned does not apply to income from employment. This income is exempt, and offsetting is not possible.

It could be considered for income from Swiss investment assets, if, for example, withholding tax has been deducted.

Best regards,
Tax advisor Patrick Färber