Swiss tax guide

The guide explains the Swiss tax return step by step: which deductions belong in which category, how deadlines and deadline extensions work, what to consider with home ownership and pension provision, and what changes when life changes. All articles are general information and do not replace an individual review.

• Direct answers

  Every article starts with a short answer to the main question – the details follow.

• Sorted by topic

  Six areas group the articles: deductions, deadlines, real estate, pension provision, types of tax and life situations.

• With sources

  We refer to official Swiss sources such as the FTA and ch.ch rather than unverified figures.

23 of 23 articles

• DeductionsProfessional expenses and commuting: what you can deductProfessional expenses include in particular travel costs between home and place of work, additional costs for meals and other expenses necessary for carrying out your profession. You can claim either the lump-sum deduction or the actual, documented costs. For the commute, the cheapest reasonable means of transport generally serves as the benchmark. Anyone with several places of work or a varying workload should document the details particularly carefully so that the tax administration can follow the facts.
• DeductionsDeducting education and further training costs from taxYou can claim costs for job-related education and further training as a deduction up to a maximum amount set annually. As a rule, the requirement is a connection to your professional activity or a recognised retraining. Initial education up to a certain qualification may be regarded as already covered and is not additionally deductible. Careful documentation of the course content and the professional connection makes recognition by the tax administration easier.
• DeductionsChildcare costs and family deductionsParents can deduct costs for the care of children by third parties up to a maximum amount per child set annually, provided the care is related to employment, education or incapacity to work. In addition, there are general child deductions that are granted regardless of the actual childcare costs. The exact requirements and amounts can be found in the guidelines of your canton. Complete documentation of the childcare arrangements makes the assessment easier and prevents queries.
• DeductionsDeducting donations, debts and debt interest correctlyDonations to organisations recognised as charitable by the Confederation or canton can be deducted up to a percentage of net income. Interest on private debts, such as mortgages or consumer loans, is also deductible within certain limits. Proof of the actual flow of payments and the recognised charitable status of the recipient organisation are always decisive. A complete list of debts is also important for the declaration of assets.
• DeductionsDeducting medical costs and insurance premiumsHealth insurance premiums and other insurance premiums can be claimed within the scope of the insurance deduction set annually. Medical and accident costs you bear yourself are additionally deductible, provided they exceed a certain share of net income. It is important that only costs actually paid by you and not covered by insurance are taken into account. Keeping the receipts in an orderly manner throughout the year makes calculating the deductible portion considerably easier.
• DeadlinesFiling deadlines for the tax return in the cantonsThe deadline for filing the tax return is set individually by each canton and usually falls in spring, often between the end of March and the end of April. The guidelines of the canton in which you are liable to tax are always decisive, as the exact dates are communicated anew each year.
• DeadlinesMissed the tax deadline: what you should do nowAnyone who misses the filing deadline usually first receives a reminder from the tax administration with a short grace period. If this is not met either, an assessment based on due discretion may be made, often combined with a disciplinary fine. It is best to file the return as quickly as possible, even if the deadline has already passed.
• DeadlinesApplying for a deadline extension for the tax returnIn most cantons, a deadline extension for the tax return can be applied for easily online or in writing, ideally before the original deadline expires. Depending on the canton, a first extension is free of charge, while further postponements are sometimes subject to a fee. It is important to submit the application in good time and with the correct details.
• Real estateImputed rental value and maintenance costs: how the declaration worksThe imputed rental value is a notional income triggered by owner-occupied properties, while maintenance costs can reduce this income again. You can usually choose each year between actual costs and a lump sum. The current cantonal guidelines are always decisive. If you understand how these elements interact, you can prepare your tax return more purposefully and avoid unnecessary queries from the tax authority.
• Real estateProperty gains tax: what to consider when selling a propertyThe property gains tax captures the increase in value that arises between the acquisition and the sale of a property. It is levied at cantonal level and depends, among other things, on the holding period and value-enhancing investments. Deferrals are possible in certain situations, for example when a replacement home is purchased. Careful planning of the timing of the sale and complete documentation of the costs can have a noticeable effect on the taxable gain.
• Real estateReal estate abroad: declaration and taxationProperties abroad must be declared in the Swiss tax return, even though they are generally taxed in the country where they are located. In Switzerland, their value and income affect the applicable tax rate through the progression proviso. For questions about double taxation, it is advisable to consult a specialist. If you know your declaration obligations and have the necessary documents ready, you avoid queries and uncertainties during the assessment.
• Real estateClaiming energy-related renovations for tax purposesInvestments in energy efficiency and environmental protection on your own property can be claimed for tax purposes under certain conditions. The cantonal provisions and the type of measure are decisive. Careful documentation of the work and costs makes the declaration easier. If you are planning a renovation, you should find out about the tax treatment and any available subsidies at an early stage.
• Pension provisionPillar 3a: tax advantages and withdrawalPayments into pillar 3a can be deducted from taxable income provided they were made in the corresponding tax year. The later withdrawal of the assets is taxed as a lump-sum benefit, separately and at a reduced rate. Anyone who plans their payments and the timing of the withdrawal carefully can make optimal use of the tax effect of tied pension provision over several years. Both your personal income situation and the cantonal rules play an important role here.
• Pension provisionPension fund: buy-ins and withdrawals from a tax perspectiveVoluntary buy-ins to the pension fund can be deducted in full from taxable income and at the same time close pension gaps. The later drawing of benefits as a pension or lump sum is taxed differently, which is why a comparison makes sense. Anyone planning a buy-in should consider both the short-term tax relief and the long-term consequences for the later pension benefits.
• Pension provisionDeclaring securities and anticipatory tax correctlyIncome from securities such as interest and dividends is declared in the list of securities in the tax return. You get back the anticipatory tax levied on it, provided the income is declared in full and on time. Careful and complete recording of all accounts, custody accounts and income is the prerequisite for the refund to proceed smoothly.
• Types of taxIncome tax: what counts as taxable income?Income tax is levied on all income of a natural person within a tax period. It is levied jointly by the Confederation, the canton and the commune, with each level applying its own rates. What counts is net income after deductions.
• Types of taxWealth tax: how are assets taxed?Wealth tax is levied by the cantons on the net wealth of natural persons. What counts is the level of assets at the end of the tax period, after deduction of debts. The Confederation has no wealth tax of its own.
• Types of taxInheritance tax: what you should knowInheritance tax is regulated by the cantons and varies from canton to canton. The decisive factors include the degree of kinship to the deceased person and the canton of residence. Since the rules vary considerably, an individual review by a specialist is recommended.
• Types of taxAnticipatory tax: levying and reclaimingAnticipatory tax is levied at source on certain investment income, such as interest and dividends. Its purpose is to ensure that income is declared correctly. If the income is declared completely and on time, the anticipatory tax can be reclaimed.
• Life situationsTaxes for apprentices and studentsEven with an apprentice's salary or a small side income during your studies, you may be liable to tax. Whether and to what extent depends on your canton of residence and your total income. It is worth collecting education costs and receipts from the very beginning. This way you keep track and can claim possible deductions as soon as you fill in your first tax return.
• Life situationsTaxes for married couples and familiesIn Switzerland, married couples are assessed jointly and must declare their income and assets in a single tax return. Families with children can use additional deductions, for example for childcare. The exact arrangement differs from canton to canton. Living together without being married, registered partnerships or living with a cohabiting partner also raise their own questions, which differ from classic family taxation. Those who familiarise themselves early on with the relevant forms and deductions can fill in the tax return as a family more efficiently and completely.
• Life situationsTaxes for the self-employedSelf-employed persons declare their business income and business assets in the tax return in addition to any other income. The basis is the accounts or a statement of income and expenses. Since the individual arrangement varies greatly, a review by a specialist is recommended. This applies in particular to questions of legal form, social insurance and the distinction between business and private assets, which can differ considerably depending on the sector and the size of the business.
• Life situationsWithholding tax for expats and newcomersAnyone who works in Switzerland without a permanent residence permit is generally taxed directly on their salary via withholding tax. Depending on the level of income and personal situation, a subsequent ordinary assessment may be possible or mandatory. Since international matters are often complex, an individual review is recommended. This applies in particular to questions concerning foreign assets, double taxation agreements and the right time to apply for an ordinary assessment.