§ 112 Tax Act (StG) - Subsequent Ordinary Assessment Upon Request

1. Persons subject to withholding tax under § 106 or § 107 can apply for a subsequent ordinary assessment for each tax period by March 31 of the year following the tax year if

a. * the predominant part of their worldwide income, including the income of their spouse, is taxable in Switzerland,

b. * their situation is comparable to that of a taxpayer residing in Switzerland, or

c. * such an assessment is necessary to claim deductions provided for in a double taxation agreement.

2. The tax deducted at the source shall be credited without interest.

3. Persons applying for a subsequent ordinary assessment must submit the necessary documents and designate a delivery address in Switzerland. If no delivery address is designated or the delivery address becomes invalid during the assessment procedure, the assessment authority shall grant the taxpayer an appropriate period to designate a valid delivery address. If this period expires unused, the withholding tax replaces the state and municipal taxes on earned income to be assessed under the ordinary procedure.