Ho ho ho Braddy_P
Yep...You are right. New withholding tax regulations start from 2021. Taking into account your personal situation with an income of less than CHF 120'000 you will be taxed at source.
From the 2021 tax period, the scope of the withholding tax adjustments will be considerably reduced. In order to claim your deductions, you as a non-resident taxpayer will have to derive at least 90% of your income from Swiss sources and taxable in Switzerland (so-called "quasi-resident" status). This percentage is calculated by taking into account the total household income (cumulation with the spouse in particular). If you reach this threshold, you will be able to apply to file an ordinary tax return and thus claim all the deductions that a resident could also claim. The request must be made annually and no later than March 31 (the first time, March 31, 2022).
If your income derives less than 90% from Swiss sources no further deductions can be claimed!
Did you know where does Santa cash his checks? Yes, at the snow bank. 😁