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Who we help · B permit holders

Financial advice for B permit holders in Switzerland

The B permit comes with its own tax mechanics, deduction rules and quietly missed opportunities. We help you set things up right from year one - and prepare for the C permit at the same time.

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In short

The B permit is a Swiss residence permit, typically issued for five years and renewable. As a B permit holder you are normally taxed at source (Quellensteuer / impôt à la source) directly through payroll, unless you also hold a C permit. As of 2025, if your gross annual income exceeds CHF 120,000 (in most cantons) you are automatically moved to an ordinary tax assessment; below that you can request a recalculation (NOV - Nachträgliche ordentliche Veranlagung) to claim deductions like pillar 3a, childcare and pension buy-ins. Basic health insurance (KVG / LAMal) is mandatory within 3 months of arrival, and B permit holders can buy property and obtain a Swiss mortgage.

What you face

What B permit holders have to figure out

  1. 01

    Withholding tax (Quellensteuer) by default

    On a B permit your Swiss employer deducts tax directly from your salary based on cantonal tariffs. The rate already includes family circumstances roughly, but it doesn't reflect deductions such as pillar 3a, childcare or pension buy-ins - that is where the optimisation lives.

  2. 02

    The CHF 120,000 threshold and ordinary assessment

    If your gross income exceeds roughly CHF 120,000 in a calendar year (in most cantons), you are automatically moved to an ordinary tax return for that year. From then on you file annually like a Swiss resident, which both opens up deductions and requires good record-keeping.

  3. 03

    Requesting a recalculation (NOV) below the threshold

    Below the threshold, you can request a Nachträgliche ordentliche Veranlagung (NOV) by the cantonal deadline (typically 31 March of the following year) to claim deductions such as pillar 3a, professional expenses, childcare and pension buy-ins. For many B permit holders this is the single most overlooked refund opportunity.

  4. 04

    Mandatory health insurance within 3 months

    Every person living in Switzerland - including B permit holders and their family members - must take out basic health insurance (KVG / LAMal) within 3 months of arrival. Choice of fund, model and franchise has a real impact on annual premiums.

  5. 05

    Pillar 3a from day one

    Pillar 3a is open to B permit holders who are subject to Swiss social security (AHV / AVS), with the standard 2025 employee limit of CHF 7,258. Combined with a recalculation request or an ordinary assessment, the deduction can produce a meaningful tax refund.

  6. 06

    Property and mortgages on a B permit

    B permit holders can buy property in Switzerland as a primary residence and obtain a Swiss mortgage under the same rules as Swiss residents (around 20% equity, affordability tested at a notional 5%). Different rules apply to non-resident buyers under Lex Koller, but that does not affect resident B permit holders for their own home.

  7. 07

    Building toward a C permit

    Most EU/EFTA nationals can apply for a C permit after 5 years of continuous residence (sometimes 10 years for other nationals, with earlier access in some cases). The C permit removes withholding tax, brings full ordinary assessment and broadens employment and property rights - so the years on a B permit are also a preparation phase.

Free first call

Don't miss your first Swiss tax refund

In a 30-minute call we look at your withholding tax, your pillar 3a and whether a recalculation (NOV) request makes sense - often worth several thousand francs for a B permit holder.

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How we help

How we help B permit holders

Taxes & pension

Withholding-tax review, NOV recalculation requests below the threshold, ordinary filing above it, and a clear pillar 3a + pillar 2 buy-in strategy from year one.

Claim Swiss tax deductions and pillar 3a on a B permit

Health insurance

Compare KVG / LAMal funds, choose the right model and franchise for each family member, and add sensible supplementary cover only where it pays off.

Set up Swiss health insurance as a new B permit holder

Finance & mortgage

Buying a home in Switzerland on a B permit: affordability check, equity sourcing (cash, pillar 2, 3a) and independent comparison across Swiss lenders.

Check mortgage affordability on a B permit

Investments & savings

A long-term, low-cost investment plan that works whether you stay on the B permit, transition to a C permit or move abroad later.

Plan long-term investments as a B permit holder
Why B permit holders work with us
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Permit-specific Swiss advice
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Independent - no in-house products
EN/DE/IT/FR
Advice in your language
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First consultation - no obligation
How we work

How we work with B permit holders

A three-step process designed for your first years in Switzerland - and the move toward a C permit.

1 · Free discovery call

30 minutes on video. We map your permit, income, family and the urgent calls - typically withholding tax, pillar 3a and health insurance.

2 · Your B-permit roadmap

A written plan covering tax (NOV or ordinary), pillar 3a, health insurance, protection and - if relevant - a realistic mortgage scenario.

3 · Implementation, together

We help you implement: filings, comparisons, signatures - and review the plan when your situation changes (income jump, child, home purchase, C permit).

Tools

Run the numbers yourself

Calculators are estimates for planning, not formal tax or investment advice.

Open the Swiss salary calculator

Estimate your B permit net salary by canton, family situation and gross income - including a check on whether you have crossed the CHF 120,000 ordinary-assessment threshold.

Open calculator

Pension gap

Estimate the gap between your expected Swiss pension and the income you'll actually want - useful both for stay-and-retire and for leave-Switzerland scenarios.

Open calculator →

Mortgage check

See what a Swiss bank will realistically lend you for a home on a B permit.

Open calculator →

Health insurance premium comparison

Compare KVG / LAMal premiums for your household by canton, age, deductible and model.

Open calculator →
Ask us anything

Ask a B-permit-specific question

Type your question about withholding tax, NOV, pillar 3a, health insurance or buying a home on a B permit. A real Hello Expats advisor reads every message and replies personally - usually within one working day.

FAQ

B permit questions we hear most often

Am I taxed at source on a B permit?
Yes. B permit holders without a C permit are normally subject to withholding tax (Quellensteuer / impôt à la source), which the employer deducts directly from your salary based on cantonal tariffs reflecting income, marital status and number of children. This continues until you obtain a C permit or are moved to an ordinary tax assessment, for example by exceeding the CHF 120,000 income threshold.
Can I claim tax deductions on a B permit?
Often yes, but you have to ask. Above roughly CHF 120,000 of gross annual income you are automatically moved to an ordinary tax assessment and can claim deductions like pillar 3a, pension buy-ins, childcare and professional expenses on your return. Below that, you can request a Nachträgliche ordentliche Veranlagung (NOV) by the cantonal deadline - typically 31 March of the following year - to claim the same deductions. Many B permit holders simply don't know this option exists.
Do I need to file a Swiss tax return on a B permit?
Only in specific cases: if your gross annual income exceeds CHF 120,000 (in most cantons), if you have significant non-employment income or wealth above cantonal thresholds, or if you actively request a recalculation (NOV). Otherwise withholding tax is considered final. Once you move to an ordinary assessment, however, you continue to file annually for the following years.
Can I buy a home and get a Swiss mortgage on a B permit?
Yes, provided the property is your primary residence in Switzerland. Banks apply the same core rules as for Swiss residents: at least 20% equity on the purchase price (at least 10% hard equity outside pillar 2) and affordability tested at a notional interest rate of around 5%. Special restrictions on non-resident buyers (Lex Koller) do not apply to resident B permit holders for their own home.
What do I have to do about health insurance as a new B permit holder?
Basic health insurance (KVG / LAMal) is mandatory for every person living in Switzerland, including B permit holders and each family member, and must be taken out within 3 months of arrival. Premiums vary significantly by canton, age, fund, model (standard, family doctor, HMO, telemedicine) and franchise, so comparing before signing usually pays off.
When can I apply for a C permit, and what changes?
EU/EFTA nationals can typically apply for a C permit after 5 years of continuous residence in Switzerland; for many other nationalities the standard period is 10 years, with shorter paths in some cases (for example for spouses of Swiss citizens). With a C permit, withholding tax stops, you file an ordinary tax return like a Swiss resident, and you gain broader employment and property rights. We help you prepare the financial side - pension, tax and property - so the transition is a step forward, not just a paperwork change.
Related guides

Keep reading

Next step

Let's set up your B permit years the right way

A 30-minute call with an independent Hello Expats advisor - no obligation, no fees. We focus on withholding tax, deductions and the path toward a C permit.

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