Subsequent Ordinary Taxation (TOU) in Valais: Conditions, deadlines and optimization
TOU in Valais allows residents taxed at source (B/L permits) 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.). The request is made online only and no later than March 31 of the following year. For residents, a request submitted on time cannot be withdrawn, and TOU then applies each year as long as you remain subject to withholding tax. The tax already withheld at source is credited during the ordinary assessment, which may result in a refund or an additional amount due.
After approval, you will receive the ordinary tax return to complete (VSTax is recommended for filing and uploading documents online).
Why choose FBKConseils?
At FBKConseils, our entire team is qualified, trained, and passionate across multiple fields that support you throughout your projects.
Eligibility: obligation or opportunity
Comparative simulation (withholding vs ordinary)
We quantify both scenarios (withholding tax vs TOU: all income + wealth in Valais) so you can make a documented, confident decision. You receive an easy-to-read report with a recommendation.
Handling your Valais tax return with VSTax
Long-term optimization and an educational approach
Beyond the current year, we plan your optimization avenues (3rd pillar A/B, LPP buybacks, actual vs lump-sum expenses, property projects, etc.) with clear, actionable explanations. At FBKConseils, we prioritize pedagogy and transparency: you leave understanding exactly what has been done.
Our offers for Ordinary Tax Assessment in Valais
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.
A resident taxed at source is required to file TOU notably if:
• Gross annual salary ≥ CHF 120,000 (per person);
• Taxable wealth exceeds CHF 30,000 for a single person or CHF 60,000 for a married couple;
• They receive income not subject to withholding (e.g., over CHF 1,000: pensions, investment income, alimony, etc.);
• They own real estate (in Switzerland or abroad);
• They are self-employed;
• Certain specific family situations apply.
No later than March 31 of the following year. The request is made exclusively online (mandatory TOU, on request, or quasi-resident). For residents, the request cannot be withdrawn and remains valid in subsequent years; non-residents must renew annually.
The SCC registers the request (average 6–8 weeks), sends an acknowledgment and your ordinary return to complete. Withholding already paid is offset; the result may be a refund or an additional payment.
With VSTax (or paper form): complete the return, attach your supporting documents, and submit online. And of course, we can help with this step—either we do it for you, or we teach you how to do it.
Yes, if at least 90% of your household’s worldwide income is taxable in Switzerland. The request must be renewed each year.
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