FAQ
Switzerland

In Switzerland, there is federal, cantonal and municipal tax:

• federal tax: the amount of tax depends on the amount of income (the higher the income, the higher the tax),
• cantonal tax: the amount of tax varies depending on the canton (higher administrative unit),
• municipal tax: individual municipalities follow the cantonal rates for setting the tax, but can also set their own tax rate.

The deadline for filing the tax return is 31st of March for the previous calendar year. The deadline for filing the 2023 tax return is 31st of March, 2024.

Most cantons allow an extension of the filing deadline free of charge. Extensions are usually granted on request until September / November.

Married couples are required to file a joint tax return in Switzerland, which is assessed jointly.

You can apply for a Swiss tax refund 1 year back.

In 2024, you can only file a tax return / claim a refund for the tax year 2023, until 31st of March, 2024.

If you do not file your tax return by the given deadline, the tax office will send you a reminder to file it. The office charges a fee of CHF 40 for the reminder.

If you do not file your tax return after the reminder, you may be fined up to CHF 1 000.

Repeated late filing can result in a fine of up to CHF 10 000.

You will need the following documents to file your tax return:

• a taxable income certificate (Lohnausweis) from each employer,
• other forms if you have other sources of income than employment (pension, unemployment benefits, royalties, etc.),
• ID card / passport,
• other documents proving entitlement to tax credits (child's birth certificate...).

The Lohnausweis is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a Lohnausweis form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a Lohnausweis form from each of them.

The tax office will process the tax return and then pay the overpayment. The whole process takes on average 18 ‑ 24 months from the time the tax return is filed.

Every resident and non‑resident of Switzerland who holds a C permit (residence permit) is required to file a tax return.

A non‑resident of Switzerland who does not hold a C permit and is subject to withholding tax has to file a return if he / she has:

• a spouse of Swiss nationality,
• a spouse who holds a C permit.

The spouses have to file a joint tax return, which is assessed jointly.

After filing your tax return, the tax office will send you a tax assessment stating the amount of tax and the due date.