FAQ

The FAQ includes only general information, for specific clarification we recommend to get in touch with your tax advisor.

All

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Are documents needed for the deductions?

Yes in most cases, proof is needed, or the deduction will be cancelled.

Category: Deductions
Are some assets not to declare?

Yes the savings in the 2nd and 3rd Pillar are not to declare and not taxed.

Category: Assets
Are some earnings not to declare?

Yes, the earnings of the 2nd Pillar and 3rd Pillar are not to declare.

For which period do I have to declare the earnings?

Usually for the period of 01.01.xx till 31.12.xx. If you move to Switzerland or leave Switzerland you have to declare the earnings from the date you registered in Switzerland or till the date you unregister.

I have a B-Permit and I earn more than CHF 120’000. What must I do?

Then you have to complete a tax declaration declaring all assets and earnings worldwide.

Category: Personal situation
I have a B-Permit and own a property (Also worldwide).

You must do a tax declaration with a property.

Category: Personal situation
I have a B-Permit but my partner lives overseas? And I earn +/- CHF 120’000 gross.

We recommend you get in touch with us as every Canton has different rules.

Category: Personal situation
I have a B-Permit but no property and earn less than CHF 120’000 gross p.a.

You do not have to do a tax declaration, but you could do a tax correction. (Please check the index tax correction)

Category: Personal situation
I have a C-Permit and my partner lives in another country, what must I do?

You should still pay Tax at source even you have a C-Permit and we recommend you get in touch with us.

Category: Personal situation
I have a C-Permit, what must I do?

Any other C-Permits, you have to do a tax declaration.

Category: Personal situation
I haven’t received a tax declaration, this means I don't have to do one?

Any taxable person in Switzerland is responsible for checking if they are taxable and if they are then doing the declaration.

Category: Personal situation
I sold or bought assets during the taxable year, what do I have to declare?

If you bought or sold assets, we need the transaction documents.

Category: Assets
I was in Switzerland for only 1 month but I earned more than CHF 10’000 a month?

Since the calculated yearly income would be more than CHF 120’000 you have to do a tax declaration.

Category: Personal situation
Per when do I have to declare the assets?

Assets are to be declared with the value per 31.12.xx or per unregister date, if you are leaving Switzerland.

Category: Assets
What are assets?

Assets are accounts, investment, properties, cars, saving insurances, properties, saving insurances, split or not split inheritance, collections with a high value and other values you own.

Category: Assets
What are deductions?

These are deductible expenses in relation to work and there are some further social deductions which are deductible even if you don’t work.

Category: Deductions
What are earnings I have to declare?

Salary, interest, dividend, reinvested dividend, pension, received support, payments from an expartner, earnings from properties, and others. So any money you receive is usually an earning.

What could be deducted from earnings?

This could be work expenses, based on your working contract. Any debt interest you paid during the taxable year. Payments to the 2nd or 3rd Pillar, paid support to an ex-partner, child or 3rd Person. For further information download our checklist for deductions.

Category: Deductions
What could be deducted from the assets?

Any debt, this could be a loan or a debt to a 3rd Person.

Category: Deductions
When do I have to announce deductions?

Deductions are voluntary and you have to announce the deduction in the year you paid the expenses.

Category: Deductions
Which earning do I have to declare?

You have to declare any earning world wide that you received during the tax year. That does not mean that all these earning will be taxed but earnings are to be declared anyway.

Salary and other earnings

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What are earnings I have to declare?

Salary, interest, dividend, reinvested dividend, pension, received support, payments from an expartner, earnings from properties, and others. So any money you receive is usually an earning.

For which period do I have to declare the earnings?

Usually for the period of 01.01.xx till 31.12.xx. If you move to Switzerland or leave Switzerland you have to declare the earnings from the date you registered in Switzerland or till the date you unregister.

Which earning do I have to declare?

You have to declare any earning world wide that you received during the tax year. That does not mean that all these earning will be taxed but earnings are to be declared anyway.

Are some earnings not to declare?

Yes, the earnings of the 2nd Pillar and 3rd Pillar are not to declare.

Assets

/

What are assets?

Assets are accounts, investment, properties, cars, saving insurances, properties, saving insurances, split or not split inheritance, collections with a high value and other values you own.

Category: Assets
Per when do I have to declare the assets?

Assets are to be declared with the value per 31.12.xx or per unregister date, if you are leaving Switzerland.

Category: Assets
I sold or bought assets during the taxable year, what do I have to declare?

If you bought or sold assets, we need the transaction documents.

Category: Assets
Are some assets not to declare?

Yes the savings in the 2nd and 3rd Pillar are not to declare and not taxed.

Category: Assets

Deductions

/

What are deductions?

These are deductible expenses in relation to work and there are some further social deductions which are deductible even if you don’t work.

Category: Deductions
What could be deducted from earnings?

This could be work expenses, based on your working contract. Any debt interest you paid during the taxable year. Payments to the 2nd or 3rd Pillar, paid support to an ex-partner, child or 3rd Person. For further information download our checklist for deductions.

Category: Deductions
What could be deducted from the assets?

Any debt, this could be a loan or a debt to a 3rd Person.

Category: Deductions
Are documents needed for the deductions?

Yes in most cases, proof is needed, or the deduction will be cancelled.

Category: Deductions
When do I have to announce deductions?

Deductions are voluntary and you have to announce the deduction in the year you paid the expenses.

Category: Deductions

Personal situation

/

I have a B-Permit but my partner lives overseas? And I earn +/- CHF 120’000 gross.

We recommend you get in touch with us as every Canton has different rules.

Category: Personal situation
I was in Switzerland for only 1 month but I earned more than CHF 10’000 a month?

Since the calculated yearly income would be more than CHF 120’000 you have to do a tax declaration.

Category: Personal situation
I have a B-Permit and own a property (Also worldwide).

You must do a tax declaration with a property.

Category: Personal situation
I have a B-Permit but no property and earn less than CHF 120’000 gross p.a.

You do not have to do a tax declaration, but you could do a tax correction. (Please check the index tax correction)

Category: Personal situation
I have a B-Permit and I earn more than CHF 120’000. What must I do?

Then you have to complete a tax declaration declaring all assets and earnings worldwide.

Category: Personal situation
I haven’t received a tax declaration, this means I don't have to do one?

Any taxable person in Switzerland is responsible for checking if they are taxable and if they are then doing the declaration.

Category: Personal situation
I have a C-Permit and my partner lives in another country, what must I do?

You should still pay Tax at source even you have a C-Permit and we recommend you get in touch with us.

Category: Personal situation
I have a C-Permit, what must I do?

Any other C-Permits, you have to do a tax declaration.

Category: Personal situation