Why Choose FBKConseils for Your Subsequent Ordinary Taxation (SOT or TOU)?
A free first consultation and personalized advice
At FBKConseils, we offer a free initial consultation lasting 15 to 30 minutes. It's the perfect opportunity to discuss your tax situation...
At FBKConseils, we offer a free initial consultation lasting 15 to 30 minutes. It's the perfect opportunity to discuss your tax situation, receive professional advice, and ask any initial questions. Take advantage of this time to clarify your needs: Book your appointment now.
We'll work out which situation applies to you:
· Mandatory SOT/TOU
If any of your household income exceeds CHF 120,000 gross or if your assets exceed CHF 58,000 for a single person (CHF 116,000 for a couple), the TOU becomes compulsory. Similarly, if you have income that is not subject to withholding tax (rental income, self-employed activities) or if you reside in Switzerland with no source of income, the subsequent ordinary taxation applies.
· Voluntary SOT/TOU
Even if you do not meet these criteria, you can choose to submit an TOU to benefit from tax deductions and potentially reclaim some of the tax paid at source.
More than just a tax return: tax optimization
Our support goes beyond simply filing your Subsequent Ordinary Taxation (SOT or TOU) return.
Our support goes beyond simply filing your Subsequent Ordinary Taxation (SOT or TOU) return. We provide you with expertise aimed at optimizing your tax situation, not just for this year, but for the years to come. We analyze every detail to offer you long-term strategic advice.
Comprehensive services to meet your specific needs
At FBKConseils, we go beyond tax advice, offering guidance on related areas such as retirement planning and real estate.
At FBKConseils, we go beyond tax advice, offering guidance on related areas such as retirement planning and real estate. We also help you understand local tax specifics, particularly in the Canton of Vaud, such as managing the family quotient or how to declare foreign real estate. Our goal is to provide you with a complete overview tailored to your needs.
Delegate your tax management with peace of mind
By entrusting your TOU to us, you relieve yourself of the responsibility related to your tax declaration.
By entrusting your TOU to us, you relieve yourself of the responsibility related to your tax declaration. We handle everything, from your questions to those from the tax authorities, ensuring the accuracy of all submitted information. This way, you can focus on what matters most, with the confidence that your tax affairs are in expert hands.
When you receive your tax form from the Vaud tax authorities, you have two options with FBKConseils:
· Learn how to file your tax return:
We offer personalised training to help you understand how to complete your tax return correctly. You'll learn to identify what can be deducted and anticipate the tax impact of your future decisions, so you can become more independent in the years ahead.
· Full delegation:
If you prefer to leave this to us, we'll take care of the whole process. You'll get a personalised quote and a list of the documents you need. Send them to us, and we'll take care of the rest, from preparation to final submission.
Your Subsequent Ordinary Taxation (SOT or TOU): A simple 6-step process
1. Analysis of Your Tax Situation
The Subsequent Ordinary Taxation (SOT or TOU) applies to residents of the Canton of Vaud taxed at source, whether they hold a B or L permit. Together, we will evaluate your situation to determine whether you are required to file a tax return or if it's a voluntary choice that could allow you to take advantage of potential tax benefits. We will review the specific criteria and their impact on your tax situation.
2. Filing the Subsequent Ordinary Taxation Request
Once your decision is made, you must submit an SOT/TOU request to the tax authorities, unless they have already initiated the process on your behalf. No need to worry, FBKConseils is here to guide you through the process to ensure everything is done correctly and on time.
3. Preparing and Submitting Your Tax Return
Depending on the option you choose for your tax return, between training and delegation, we will take care of drawing up your tax return in full.
4. Final Verification and Submission
Whether you chose training or full delegation, we ensure that everything is in order before submitting your tax return to the authorities. You will receive confirmation of submission along with a copy of the tax return sent.
5. Handling Additional Document Requests
The tax authorities may request additional supporting documents, especially during the first year of your SOT/TOU. If you wish, FBKConseils can handle these requests for you, responding directly to any inquiries and submitting the necessary documents.
6. Tax Decision and Follow-Up
Once the tax decision is issued, you have 30 days to contest it. FBKConseils is here to review the accuracy of the decision and, if necessary, draft an appeal letter to help you obtain a favorable revision.
Transparent and competitive pricing
At FBKConseils, transparency is at the core of our pricing policy. We offer solutions tailored to your needs, with clear and predictable pricing.
Personalized training for your tax return
We offer a training session at CHF 395, designed to guide you through filing your tax return. This training includes two hours of support, which is usually enough to complete a full tax return.
Management of your ordinary taxation
Through our online platform, you can obtain a personalized quote, tailored to your specific situation and the volume of documents to be processed. The final price will be calculated based on this quote, ensuring you receive a clear and customized tax return service.
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 58,000 for a single person and CHF 116,000 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.
