Checklist: Documents You Need for the Swiss Tax Return

Filing a tax return in Switzerland is a challenge every year – not only because of the complex rules but also due to the large number of required documents. Those who gather the right paperwork in advance save time and avoid unnecessary queries from the tax office. With this comprehensive checklist, you’ll know exactly which documents are needed for your 2025 tax return.

Income Records: The Foundation of Every Tax Return

Salary statements and fees

Your employer’s salary statement is the key document. It includes all information on salary, bonuses, expenses, and social security contributions. Side income such as fees from self-employment or board memberships must also be declared.

Social insurance and daily allowances

If you receive benefits such as unemployment compensation, disability benefits, or daily sickness allowances, you will need the respective certificates. These count as taxable income and must be included.

Assets: Bank Accounts, Securities, and Real Estate

Bank and securities statements

Banks and brokers issue account and portfolio statements as of December 31. These show your assets as well as interest and dividends. Be sure to use your bank’s tax statements, often prepared specifically for tax filing.

Real estate and imputed rental value

If you own property, you need the latest taxable value of the property, details of mortgages, and the annual imputed rental value. Maintenance costs, such as renovations, are also relevant.

Deductions: How to Reduce Your Tax Burden

Medical and healthcare expenses

Doctor and dental bills, hospital stays, medication, and aids such as glasses or hearing aids are deductible. Only expenses exceeding a certain threshold are recognized.

Professional expenses

These include commuting costs (public transport tickets or car mileage), work equipment, professional literature, and additional meal costs. For bicycles, a lump sum of CHF 700 applies (CHF 800 in Basel-Stadt).

Education and training costs

Self-financed training and further education can be deducted if they are job-related. This includes tuition fees, seminars, and professional courses.

Insurance and pension contributions

Proof of contributions to Pillar 3a or voluntary pension fund buy-ins is especially important. These deductions often save several thousand francs. Health and life insurance premiums are also deductible – up to a maximum amount (e.g., CHF 1,800 for individuals and CHF 3,600 for married couples at federal level, with higher limits in some cantons).

Donations

Donations to charitable organizations are deductible up to 20% of net income. Keep all donation receipts carefully.

Family and Special Situations

Children and childcare costs

For each child, you can claim a child deduction. At the federal level, this is CHF 6,600, while cantonal amounts are often higher (e.g., CHF 9,000 in Zurich). Childcare costs are also deductible – up to CHF 25,000 in Zurich, CHF 10,000 in Basel-Stadt, and CHF 8,000 in Bern.

Alimony payments

If you pay alimony to an ex-partner or for children, you need proof of payments.

Debts and Interest Costs

Debts such as mortgages, loans, or credit card balances can be deducted. You will need interest certificates from banks or creditors. At federal level, the maximum deduction is CHF 50,000 plus investment income.

Going Digital: Accessing Documents Online

Many banks, insurers, and health insurance providers now provide documents digitally. These are legally valid for tax purposes. Download and store them in time. In cantons with e-filing (e.g., Zurich, St. Gallen, Basel), you can upload these files directly into the online tool.

Conclusion: A Checklist Keeps You Organized

Filing a tax return in Switzerland is complex, but good organization helps you avoid mistakes and save time. Collect salary statements, bank records, insurance proofs, donation receipts, and documents relating to family and assets throughout the year. With this checklist, you’ll have everything ready in spring – and make the most of your tax advantages.