Guide
Life situations
Certain phases of life noticeably change your tax situation. Here you will find an overview of what matters in typical situations.
In brief
Whether you are studying, getting married, becoming self-employed or moving to Switzerland from abroad: each of these situations comes with its own tax rules. A basic understanding helps you to submit your tax return correctly and completely. In more complex constellations, it is worth having a specialist review your case. This way you avoid unnecessary queries from the tax administration and make sure you do not leave possible deductions unused.
What matters
Education and studies
Apprentices and students often have a low or irregular income, which affects their tax liability. Education costs can be deducted under certain circumstances.
Marriage and family
Marriage changes the assessment, as married couples are taxed jointly. Children bring additional deduction options, but also new form requirements.
Self-employment
Self-employed persons must declare the income and assets of their business separately and are subject to their own rules for social security contributions. The individual situation is often complex and should be reviewed.
Moving to Switzerland from abroad
Those who move to Switzerland from abroad are often initially subject to withholding tax. Depending on the level of income and other factors, a subsequent ordinary assessment may be necessary or possible.
Articles on Life situations
4 articles with explanations, checklists and sources.
- Taxes 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.Read article
- Taxes 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.Read article
- Taxes 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.Read article
- Withholding 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.Read article
What you should check in a new life situation
- Has your marital status or place of residence changed?
- Have new sources of income (salary, earnings, scholarship) been added?
- Have you newly become subject to withholding tax, or are you switching to the ordinary procedure?
- Have you collected receipts for education or continuing education costs?
- Have the joint forms for married couples been filled in correctly?
- If you are self-employed, are your accounts kept properly?
- Has a specialist been consulted in the case of international matters?
Frequently asked questions – Life situations
Sources and related topics
Sources
Updated: August 2026 · General information, not individual tax advice.
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