Taxes
General information
Whether your scholarship is taxed depends on the individual assessment of your first declaration to the tax authorities. Before you leave Switzerland, you must clarify your tax situation with the tax authorities at your place of residence.
Below you will find information on the procedure in the city of Zurich. If you live outside the city or in another canton, the procedure may differ. In this case, clarify your questions directly with the tax authority in your municipality or canton of residence to find out the correct procedure.
- The responsible tax authority usually requests information about your financial situation when you register at the residents' registration office (“Einwohnermeldeamt”) at your new place of residence to check and assess your individual tax situation.
- In the city of Zurich, for example, this is done by using the form "Clarification of Tax Liability / How you earn your living" sent out by the external pagetax office of the city of Zurich shortly after registration for the residence permit. You must fill in this form truthfully and return it by post mail to the address on the letterhead. For this step, the Reception Service will send you an email with further explanations. Please wait for this email, before declaring your income.
- You must provide the tax authorities with correct information. This includes a copy of your FCS scholarship and proof of any other supplementary gain from Switzerland or abroad for the duration of your stay.
- If you are only receiving the FCS Scholarship, the process is often completed after the first declaration of your income, and you will not receive any feedback from the tax authorities once you have submitted the form to the city of Zurich or provided information to the municipality where you live.
- Scholarships cannot be taxed at source. If, after an individual assessment, the tax authorities conclude that the scholarship is taxable, it will usually send you a provisional tax invoice for each calendar year (i.e. the period September to December) and an ordinary tax return in January of each year, which you must usually complete and return by 31 March. If this happens, it is best to contact the reception service. We cannot help you to fill in the form, but we can give you guidance on how to proceed. However, individual questions must always be clarified directly with the relevant tax authorities.
- After the first declaration, all changes in income must be reported directly to the tax authorities, e.g. if you were already in Switzerland before the start of the scholarship and something changes now or if you receive supplementary gains later during the scholarship period.
- Keep copies of all your correspondence (e.g. declaration forms, emails, etc.).
- Do not ignore any request from the tax authorities and contact the respective authority immediately with any questions (see letterhead, email sender or, in the city of Zurich, the external pagetax office of the city of Zurich).
- Whether you have to pay tax or not is decided by the competent tax office based on your personal details. You are liable to pay your taxes. The Reception Service has no influence on this.
- More information on the difference between withholding (source) tax i.e. on salaries of foreign nationals residing in Switzerland and a statutory assessment i.e. for scholarships can be found on the website of the Welcome Center. If applicable you should also follow any information you receive from Human Resources.
- Contact the tax authorities at your place of residence to settle your tax affairs well before leaving Switzerland.
- If you have outstanding tax matters, the tax authorities are obliged to ask for a legal representative in Switzerland on your behalf. This person will be expected to receive and forward all tax-related communications (post mail) to you. Depending on how well you have been able to resolve your tax issues at the end of your stay, this may involve more or less work for your legal representative and you. If you are unable to nominate a legal representative, try to explain your situation and ask whether an email address from you is acceptable or whether you have any chance of settling all your tax affairs prior to your departure. Note: The Reception Service is not your legal representative.
- Especially if you already filed a tax return in January (statutory assessment of your scholarship), ask if you need to file a so-called "Unterj?hrige Steuererkl?rung" before you leave. If so, try to submit the form before you leave.
As mentioned, whether you have to pay tax or not is decided by the competent tax office based on your personal situation and income declaration at the beginning of your stay in Switzerland.
- If the authorities conclude that your scholarship fulfils the above-mentioned conditions the process usually ends after your first declaration.
- If the authorities conclude that your scholarship is taxed, the final tax assessment may not be available until several months or even years after the end of the scholarship. Therefore, it is crucial to plan ahead and factor possible tax implications into your financial considerations, in other words to save some money to pay your tax depts. This is especially important if you receive any supplementary gains.
- You may use the tax calculator (only for the canton of Zurich) to estimate your potential tax liability.
- The calculated figure only applies to persons living in the canton of Zurich.
- The calculated figure is not legally binding.
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This is not a public information point on the subject of taxes. The information on this page is meant for information purposes for employees and students of ETH Zurich.
No responsibility is taken for the correctness of this information. The rules and regulations may have changed in the meantime. For legally binding information, please contact the responsible authority.