Subsequent Ordinary Taxation (TOU) in the canton of Vaud: conditions, deadlines and optimization
TOU in the canton of Vaud allows residents taxed at source (B or L permit) to be taxed under the ordinary regime so they can claim all eligible deductions (3rd pillar, commuting/meals, LPP buybacks, childcare costs, mortgage interest, etc.).
Depending on your situation, TOU may be mandatory (e.g., income not subject to withholding, self-employment, income/wealth thresholds, etc.) or voluntary if it is tax-advantageous.
With FBKConseils, you secure the deadlines (generally March 31), the TOU request via VaudTax / eTax VD or the cantonal portal, a quantified simulation, and we manage all communications with the Vaud Cantonal Tax Administration (ACI).
Why choose FBKConseils?
At FBKConseils, our entire team is qualified, trained, and passionate across multiple fields that support you throughout your projects.
Clear diagnosis: obligation or opportunity?
Comparative simulation (withholding vs ordinary)
We quantify both scenarios—withholding tax vs TOU (all income + wealth in Vaud), to measure the real impact and avoid a poor decision. You receive an easy-to-read report and a recommendation.
Handling your Tax return in the canton of Vaud with Prestation VaudTax
Long-term vision and education
Beyond this year, we plan durable optimizations (3rd pillar A/B, LPP buybacks, lump-sum vs actual expenses, property projects, etc.) with clear, actionable explanations.
Our offers for Ordinary Tax Assessment in the canton of Vaud
With us, everything usually starts with a free first meeting, at our office or via video call, to discuss your needs and guide you in the best possible way.
195.-
/hour
Includes:
- Free 15-minute introductory meeting.
- Detailed explanations of your taxation, deductions, and obligations.
- Installment estimates and planning.
- Session with a tax expert to present your simulation results and next steps.
195.-
/hour
Includes:
- Free 15-minute introductory meeting.
- Simple, clear list of required documents.
- We manage the whole process: analysis, status request, full tax return, and follow-up with the authorities (depending on options chosen).
- Ideal if you want total support and zero stress.
195.-
/hour
Includes:
- Free 15-minute introductory meeting.
- A session with a tax expert for as long as you need.
- Detailed explanations of your taxation, deductions, and obligations.
- Step-by-step guidance to complete your return yourself.
They already trust us.
You are required to file a TOU if you meet one of the following criteria: gross income in excess of CHF 120,000, taxable assets in excess of CHF 59,000 for a single person and CHF 118,000 for a married couple, income not subject to withholding tax, or no income at all. In these cases, the declaration must be submitted to the Vaud tax authorities.
Yes, if you are a resident of the Canton of Vaud and are subject to withholding tax, without meeting the mandatory criteria, you can voluntarily opt for a Subsequent Ordinary Taxation (SOT or TOU) to potentially optimize your tax situation.
For voluntary TOU applications, the deadline is 31 March 2025 for the 2024 tax year. If you are subject to a compulsory TOU, it is advisable to submit your return as soon as you become aware of this obligation.
It is a common misconception that claiming a TOU is automatically beneficial for everyone subject to withholding tax. The only way to determine whether this option is tax-efficient is to carry out a fictitious tax return, or rather a simulation of your tax return. This will enable you to compare your ordinary tax liability (TOU) with the tax initially deducted at source.
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