Tax return in Switzerland

In Switzerland, most people do not pay their taxes via salary deductions (withholding tax) but directly to the tax authorities. This means that each year they must complete a tax return to assess how much they have to pay in income and wealth taxes. 

This page looks at who needs to submit a tax return, how to prepare for the declaration, and how to file it. 

Who needs to submit a tax return in Switzerland?

Most people living or working in Switzerland pay their taxes directly to the tax authorities and submit a tax return every year to calculate how much they owe. 

If you are a foreigner residing in Switzerland, you may be subject to withholding tax - meaning your taxes are deducted from your salary by your employer. This means you do not normally have to fill out a tax return. However, you can voluntarily choose to do so if it might be beneficial for you. You can find out more about this on our taxes in Switzerland page. 

Generally speaking, you must submit a tax return in Switzerland if any of the following apply to you: 

• You are a Swiss citizen
• You hold a category C residence permit
• Your partner is a Swiss citizen or C-permit holder
• You work in a self-employed capacity
• Your gross annual income in a tax year exceeds 120.000 CHF
• The total value of your worldwide assets exceeds your canton’s threshold
• You receive alimony or child support
• You receive other income not subject to withholding tax such as pensions or income from interest/dividends
• You earn income from real estate in Switzerland
• You receive income from winnings, patents, royalties or similar
  

This list is not exhaustive. If you are not sure whether you need to submit a tax return, speak to a tax advisor. 

Even if none of the above apply to you, you can still voluntarily choose to submit a tax return - for instance, to take advantage of tax deductions with the hope of getting a tax refund. 

Submitting a Swiss tax return

The tax year in Switzerland runs from January 1 to December 31. At the beginning of the new year, if you are required to submit a tax return, you will receive a form from your local cantonal tax office. This form is used to determine how much tax you need to pay for the previous year . 

The deadline for filling out and submitting your form is generally speaking March 31, though some cantons do observe their own deadlines, and extensions may be granted in certain circumstances. Your tax form will clearly state the deadline on it. 

Once you have submitted your form and the tax authorities have issued their assessment, you will have 30 days to pay what you owe. 

Online filing

Although many cantons still send out paper forms in the post, it’s worth noting that as of 2024 you can submit your tax return online in all Swiss cantons. Visit the website of your cantonal tax office to find out more. 

Couples submitting a tax return

If you are married or in a civil partnership, you and your partner are treated as a single taxpayer. This means that your incomes and deductions are added together and taxed jointly. 

As of 2026, plans are underway to end joint taxation and replace it with individual taxation. This is because the current system results in unequal treatment for married and unmarried people.

The initiative “For individual taxation independent of marital status” is being put to the public in a referendum on March 8, 2026. It has the support of the National Council and the Council of States. 

Details needed for tax declarations

Before filling out your tax return, it’s worth spending some time to gather all of the information and documents you need related to your income and deductible expenses throughout the year. This might include: 

• Your salary certificate (if you’re employed)
• Accounts (if you’re self-employed)
• Pension statements (if you’re retired)
• Bank account statements
• Statements relating to investments 
• Details of your premiums and contributions to things like health insurance, life insurance and disability and accident insurance
• Details of your contributions to pension schemes (2nd and 3rd pillar)
• Receipts for career-related training and further education
• Contributions to charitable organisations
• Medical costs not covered by insurance
• Cost of childcare
• Costs for property taxes, mortgage interest, bills for maintenance and repairs

Which forms do I need? 

Swiss tax declarations consist of a primary four-page form, plus a number of additional forms relating to different situations. You only need to complete the forms that are relevant to your personal situation. 

You can find the forms you need on the website of your cantonal tax office. 

Tax deductions

Taxpayers can claim a range of deductions on their tax returns, in order to reduce their taxable income and therefore their tax bill. 

Some common deductions include: 

• Contributions to social security
• Contributions to 2nd and 3rd pillar pension schemes 
• Commuting costs
• Meals at work
• Costs related to further education
• Alimony and subsistence payments paid to children up to the age of 18
• Charitable contributions
• Daycare expenses
• Life insurance premiums 
• Mortgage interest payments, and interest on other loans/debts
• Maintenance costs on real estate
• Bank charges 
• Un-reimbursed medical expenses 
• Double earner deductions (for married couples, when both partners work)

The maximum allowable deductions for these types of costs vary depending on the canton. Speak to your cantonal tax administration or a tax advisor for advice. 

What if I have missed something accidentally in my Swiss tax return?

If you have missed something or not included something in your tax return, you must inform the cantonal tax office immediately. 

Failure to declare a source of income will result in a request for payment from the tax authorities when it is discovered. 

This payment will include the cumulative interest on the payment from when it should have been declared to when it was discovered. Since it can take tax authorities years to discover a fault, this interest payment could be quite hefty.

Requesting an extension

Generally, once you receive your tax return from the cantonal authorities, you must complete and file it within 30 days. The deadline is usually March 31, but the exact deadline will be provided on the form. 

If you need more time, you can apply to your cantonal tax authority for an extension. 

Paying your tax bill

Once you have submitted your tax return, the federal and cantonal authorities will review it and calculate the income and wealth tax (if applicable) you owe for the previous year. This process takes somewhere between two and six months.

Once the calculations are complete, you will receive two tax bills: one from the federal government and one from your cantonal and local government.

If this is the first time you have submitted your tax return in Switzerland, you will be asked to pay your outstanding income tax to the cantonal tax authority. You can do this as a lump sum or in multiple instalments throughout the year. This is typically done by bank transfer to your canton, who then distributes your taxes to your municipality and the federal government. 

If you can’t pay the tax owed within 30 days of receiving your bill, you should contact your canton to request an extension. If you do not contact them, you will be subject to late payment interest charges. 

Paying future tax bills

Going forward, your first or most recent tax bill will be used to estimate your future tax bills. The amount due will only change if you become unemployed. Then, when you file your next tax return, the authorities will compare the amount of income/wealth tax due with the amount you’ve already paid. 

However, this is a slow process and subject to lots of changes: it is not uncommon for the definite amount of tax to be finalised three years after the financial year in question ends. 

Tax refunds in Switzerland

If you paid more tax than you owed - or owe more tax than you previously paid - you might be due a tax refund or asked to pay more in tax. These calculations are done every six to nine months, meaning that your tax estimate changes quite a bit, even after your return has been submitted. 

Interest on tax rebates

If the state owes you a tax rebate, you are entitled to receive compounded interest on the outstanding balance, alongside the original sum, beginning when the first tax bill was issued by the authorities. Conversely, if it is found that you owe tax, you are also liable to pay interest on the outstanding balance that you owe.

How to apply for a tax refund

Every time the calculations for a tax year are revised, you will receive a letter detailing the changes made. This will include any payments you may have to pay, or any tax refund that you might receive. This is done automatically and will continue until the final figures are determined.

Appealing a decision made by Swiss tax authorities

If you believe that the calculations made by the Swiss tax authorities are incorrect, you can launch an appeal. Appeals are made if you believe that expenses have not been adequately deducted or that they have made a mistake when calculating your income. 

You need to make an appeal to the relevant cantonal tax authority within 30 days of receiving your tax bill. 

Making an appeal can be complicated, so it’s recommended to consult with a tax professional on the process.