Understanding taxes

Withholding tax or tax return? This depends on your permit. Here you see the basic rules in Kanton Luzern.

In Switzerland everyone pays taxes on their income. There are 2 ways: withholding tax (Quellensteuer) or tax return (Steuererklärung).

Withholding tax (Quellensteuer)

You do not have permit C? Then you usually pay withholding tax (Quellensteuer). Your employer deducts the tax directly from your wage.

You see the deduction on your pay slip. Exception: Your spouse is Swiss or has permit C. Then you fill in a tax return.

Tax return (Steuererklärung)

With permit C you fill in a tax return (Steuererklärung) every year. Ask your municipality how to submit it.

Tax return despite withholding tax

You pay withholding tax? You can still ask for a tax return. This is called subsequent ordinary assessment (nachträgliche ordentliche Veranlagung, NOV).

This can bring you money, for example with high deductions. But it can also mean more taxes. Get advice beforehand.

The deadline is 31 March of the next year. This deadline is in the law. It cannot be extended.

Help

The tax office of Kanton Luzern (Dienststelle Steuern) answers questions. In the city of Luzern the tax office of the city (Steueramt) also helps.

What you can do now

  1. Look at your pay slip: Does it say Quellensteuer?
  2. Keep your pay slips and salary certificate (Lohnausweis).
  3. Do you want a tax return (NOV)? Report this by 31 March.
  4. Unsure? Ask FABIA or the Amt für Migration. This app is not legal advice.

Kanton Luzern, Dienststelle Steuern: Quellensteuer, häufig gestellte Fragen (2026-09-21)

Find help