Subsequent ordinary assessment (NOV): securing the Pillar 3a deduction despite tax at source
When does the subsequent ordinary assessment apply automatically and when is a voluntary application worthwhile? Compando explains the procedure, the Pillar 3a deduction and what the application means long-term.
1. What is the subsequent ordinary assessment (NOV)?
With an NOV, tax-at-source individuals are assessed like ordinarily tax-liable persons. The tax at source already paid is credited against the definitive tax bill. For Pillar 3a, the NOV opens the deduction of the contributions actually paid in, up to the maximum amount.
The difference to pure tax at source is fundamental: instead of the final taxation under the tax-at-source tariff, the entire situation is assessed individually. This makes individual deductions possible, above all the Pillar 3a deduction.
Important to know: The NOV leads to a complete tax return. The definitive tax burden can then turn out higher or lower than the original tax at source.
2. When is the subsequent ordinary assessment obligatory?
For tax-at-source individuals resident in Switzerland, the NOV becomes automatically obligatory as soon as the gross income from employment reaches CHF 120'000 per year. The legal basis is Art. 9 of the federal tax-at-source ordinance. It can also become obligatory below this, for example with additional income not taxed at source or with taxable wealth; the relevant thresholds are set by the canton.
Situation | Consequence |
|---|---|
Resident in Switzerland, gross salary under CHF 120'000 | NOV only on application or with further triggers |
Resident in Switzerland, gross salary from CHF 120'000 | obligatory NOV without application |
Additional income or taxable wealth | obligatory NOV according to cantonal thresholds |
Resident abroad | separate rules, NOV on application, in special cases ex officio |
Not only income is decisive, but the entire tax situation of the year. Income not taxed at source, for example from self-employment, can also trigger an ordinary assessment.
3. Can I voluntarily request the subsequent ordinary assessment?
Tax-at-source individuals resident in Switzerland, including many expats with a B permit, can request an NOV voluntarily to claim individual deductions: above all Pillar 3a contributions, third-party childcare costs (daycare, childminder), additional professional expenses or further training. A 90-percent rule does not apply to them.
Flat rates and the family situation are already covered by the tariff code; anything beyond that only counts in the ordinary assessment and subject to its conditions.
You submit the application to the cantonal tax office by 31 March of the following year at the latest. This deadline cannot be extended: those who miss it can no longer claim the 3a deduction for the year concerned via a voluntary NOV.
For persons resident abroad, such as cross-border commuters, stricter conditions apply: an NOV is only possible if the legal conditions are met. The most common case is quasi-residence with at least 90 percent of worldwide income taxable in Switzerland; this is checked anew each year.
4. How does the NOV affect the Pillar 3a deduction?
With pure tax at source, the 3a deduction is not automatically taken into account. For residents, the NOV has, since the 2021 revision, been the procedure to claim Pillar 3a contributions for tax purposes; the previous tariff correction procedure was abolished then.
Example calculation: A 36-year-old marketing specialist from Basel-Stadt with a B permit and an annual income of CHF 95'000 contributes the maximum contribution of CHF 7'258 to Pillar 3a. Via the voluntary NOV he claims the deduction; the tax savings come to around CHF 2'000. Without a timely NOV application, he could no longer deduct the contribution for this tax year. The figure is a model calculation for 2026 (single, without church tax and further deductions); the actual amount varies by municipality, marital status and denomination.
How much the NOV brings in the end is decided above all by the canton of residence: in high-tax cantons such as Geneva or Basel-Stadt the same deduction has a stronger effect than in Zug or Schwyz. What comes out for your income and canton is calculated by the tax calculator.
5. When is a voluntary subsequent ordinary assessment worthwhile?
The application brings the greatest benefit in these cases:
- High 3a contributions: those who pay in the maximum amount or large contributions secure the deduction of the contributions paid in, which would otherwise be forfeited.
- Canton with a noticeable tax burden: the higher the tax rate, the greater the savings from the same deduction.
- Further deductions present: third-party childcare for children, professional expenses, further training or buy-ins into the pension fund additionally reduce the tax burden.
The tax at source deducted is credited interest-free; if the definitive tax is lower, you get the difference back.
Equally clear is what the application entails:
- Binding decision: resident persons remain in the ordinary assessment until the end of the tax-at-source obligation, even in years without large deductions; an application cannot be withdrawn. Cross-border commuters and other quasi-residents, by contrast, apply for the NOV anew each year.
- Tax can turn out higher: because wealth additionally becomes taxable and the entire situation is assessed ordinarily, the definitive tax can exceed the earlier tax at source.
- Annual tax return: you disclose income and assets in full each year.
Whether a voluntary NOV fits your own case only emerges from the complete tax calculation. Because the decision is binding, it is best to clarify the tax effect before the application.
Check the tax effect before the NOV application
With several variables such as income, canton of residence, lock-in effect and Pillar 3a strategy, a position assessment with a professional helps you make the right decision.
