How the Tax Return Works in Switzerland: Step by Step

The annual tax return is often seen as a necessary burden – but with proper preparation and a clear process, it can be completed efficiently. Procedures vary by canton, but the basic structure is the same everywhere.

This article explains step by step how the tax return works in Switzerland – from preparation to submission.

Step 1: Gather Documents

Before starting the tax return, prepare all necessary documents:

• Salary statements and pension certificates
• Bank and securities account statements as of December 31
• Insurance certificates (health insurance, Pillar 3a, life insurance)
• Mortgage interest statements and real estate documents
• Receipts for professional expenses, medical costs, childcare, etc.

Step 2: Accessing the Tax Return

Paper Form

Some cantons still send tax forms by post, which can be completed by hand.

Electronic Tax Return

Most cantons now offer online portals or software to complete and submit the tax return digitally.

Step 3: Enter Personal Information

In the first part of the tax return, enter personal data:

• Marital status (single, married, registered partnership)
• Children and dependents
• Religious affiliation (for church tax)

Step 4: Declare Income

All income must be declared:

• Employment income (salary, side jobs, self-employment)
• Capital income (interest, dividends, securities income)
• Pensions (AHV, IV, occupational pension)
• Other income (rental income, alimony, side jobs)

Step 5: Declare Assets

Assets include:

• Bank and postal account balances
• Securities, stocks, funds, bonds
• Real estate (tax value and imputed rental value)
• Vehicles, life insurance with surrender value

Step 6: Claim Deductions

Deductions reduce taxable income and include:

• Professional expenses (commuting, office supplies, meal allowances)
• Health insurance premiums and medical costs
• Contributions to Pillar 3a
• Interest on debt (mortgages, loans)
• Alimony and childcare costs
• Donations to charitable organizations

Step 7: Review and Submit

Before submitting, check:

• Do all entries match the supporting documents?
• Are all relevant deductions included?
• Have all documents been attached or uploaded?

Submission can be done:

• Online via the cantonal portal, or
• By post to the responsible tax office

Step 8: Wait for Tax Assessment

After review, you receive the final tax assessment.

• If there are errors, you can file an appeal within the deadline.
• If correct, you pay the determined federal, cantonal, and municipal taxes.

Practical Examples

Example 1: Employee in Zurich

Uses the eTaxZH portal, enters salary income and Pillar 3a contribution, and claims commuting deduction.

Example 2: Family with Property in Bern

Declares income and assets, enters imputed rental value, mortgage interest, and maintenance costs.

Example 3: Self-Employed Entrepreneur in Basel

Submits business accounting records in addition to the personal tax return.

Common Mistakes and Tips

Common Mistakes

• Forgetting deductions (e.g., Pillar 3a, medical costs, donations)
• Incorrect information on securities or real estate
• Missing deadlines and incurring penalty fees

Tips

• Collect and organize documents continuously
• Note submission deadlines in your calendar and request extensions if needed
• Use professional help for complex cases (e.g., self-employment, foreign property)

Conclusion

The tax return in Switzerland follows a clear process – from gathering documents, declaring income and assets, to claiming deductions and submission. A structured approach and careful attention to deadlines help avoid mistakes and, in the best case, save taxes.