Taxed at source: ordinary taxation afterwards (TOU)
How TOU works, when it’s mandatory, the 31 March deadline, and why you can’t go back.
Tax at source
If you’re taxed at source (impôt à la source), your employer takes the tax straight off your salary, using a scale (barème). The scale doesn’t know your whole situation: children, your spouse’s income, deductions or actual costs.
What TOU is
With ordinary taxation afterwards (taxation ordinaire ultérieure, TOU), you file a normal tax return. The tax office (AFC) can then count deductions and actual costs that the scales leave out. The tax already withheld is subtracted from your final tax: depending on your situation, you get money back or pay more.
Mandatory, or on request
If you live in Switzerland, TOU is mandatory in some cases: a gross yearly salary above a threshold, other income not taxed at source above an amount, property in Geneva, taxable wealth, or TOU the year before. The Geneva guide gives the year’s thresholds. Otherwise, you can ask for it.
The deadline: 31 March
Send the DRIS/TOU form by 31 March of the year after the tax was withheld. You fill it in online in your tax space (espace fiscal, e-démarches), or on paper if you received it by post. Without the form, the tax your employer withheld becomes final, unless the AFC corrects it.
You can’t go back
Once you’ve asked for TOU, you can’t return to tax at source, whatever the result. You stay in TOU every year after that, until you’re no longer taxed at source. If you’re married and live together, the request covers your spouse too.
Just a correction?
If you only want the tax withheld corrected, because it doesn’t reflect your real situation, the same form lets you ask for a correction (demande de rectification de l’impôt à la source, DRIS), by the same deadline.
With Taxpresso
Take time to compare before you decide: Taxpresso will show you both cases, with their amounts. You send the form yourself.
Based on the 2025 Geneva tax guide, the latest published, the 2026 federal instructions and the laws in force. Official pages checked on 13 October 2026. These guides explain how things work. They don’t replace the official documents or tax advice. If in doubt, ask the cantonal tax office (AFC).