Statutory assessment
Statutory assessment for Swiss nationals
Swiss nationals become liable for taxation in Switzerland when they start work or, at the latest, when they turn 18.
Tax return
Every taxpayer is sent a tax return form by the tax office at the start of the year. Employers give their employees a salary statement at the start of the year listing the total gross and net salary received in the previous year.
Taxpayers submit their tax return by the end of March. This self-declaration is filled in either on paper or online and must be both truthful and complete. Certain deductions may be made from the amount used to determine the rate payable, such as work-related expenses, insurance contributions, contributions to occupational and personal pension plans, social deductions for children and single-parent families, etc. The level of these deductions varies considerably between cantons.
Tax bills
The amount of tax payable is assessed annually based on the tax return submitted and is billed to the taxpayer. Income tax rates in almost all cantons are progressive, i.e. the rate of taxation increases with income up to a set limit. Again, the degree of progression relating to tax rates varies between cantons.
Withholding tax
All interest on credit balances at Swiss banks and all income from Swiss securities are subject to a 35% withholding tax, which the banks deduct from any interest credit directly. Withholding tax is reimbursed upon request once the securities income withheld has been declared in the tax return.
Please note: The information on this page is meant for information purposes only. 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.