Tax Return in Switzerland: Who Must File and By When?

The annual tax return is mandatory for most residents in Switzerland. It forms the basis for calculating income and wealth taxes at the federal, cantonal, and municipal levels. But who must file, what exceptions exist, and what are the deadlines?

This article explains everything you need to know about filing obligations, deadlines, and extension options.

Who Must File a Tax Return in Switzerland?

General Tax Obligation

All individuals who are tax resident in Switzerland are required to file an annual tax return. Taxpayers include those who:

• Have their residence in Switzerland, or
• Stay in Switzerland for at least 30 days while working, or 90 days without employment.

Income and Assets

The tax return includes:

• Income: salary, self-employment, capital income, pensions, etc.
• Assets: bank balances, real estate, securities, vehicles, etc.

Married Couples and Registered Partnerships

Married couples and registered partners submit a joint tax return. Income and assets are combined.

Students and Apprentices

Students and apprentices must also file a tax return if they have taxable income or assets.

Special Cases: When a Tax Return Is Not Required

Withholding Tax (Quellensteuer)

Foreign employees without a C-permit often pay withholding tax, deducted directly from their salary.

• Usually, no tax return is required.
• However, if income exceeds a certain threshold (e.g., CHF 120,000/year) or there are additional assets, a regular assessment may be requested.

Non-Employed Individuals with Low Income

In some cantons, individuals with minimal income or assets do not need to file. Tax authorities provide written notice in these cases.

Tax Return Deadlines

Regular Deadlines

In most cantons, the tax return must be submitted by March 31 of the following year.

Differences Between Cantons

• Zurich: March 31
• Bern: March 15
• Geneva: March 31
• Basel-Stadt: March 31
  Deadlines vary depending on the canton.

Extension Possibilities

Requesting an Extension

If you cannot submit on time, you should request an extension. This is often free and easy to do online.

Consequences of Late Submission

• Reminder notices from the tax office
• Penalties or fines
• In extreme cases, discretionary assessment by the tax authorities

Practical Examples

Example 1: Employee Resident in Zurich

An employee in Zurich must submit their tax return by March 31. Since more time is needed, they request an online extension until the end of June.

Example 2: Withholding Tax Expat

An employee with a B-permit pays withholding tax. Because her annual income is CHF 140,000, the tax office requires her to submit a tax return.

Common Mistakes and Tips

Common Mistakes

• Missing the deadline and risking penalties
• Assuming no tax return is required for low income
• Confusing withholding tax with full exemption from filing

Tips

• Mark deadlines in your calendar
• Request extensions early if needed
• Contact the cantonal tax office if uncertain
• Collect all documents before the deadline

Conclusion

Filing a tax return is mandatory for most individuals in Switzerland. Observing deadlines, preparing documents in time, and requesting extensions when necessary avoids unnecessary penalties. Even in special cases like withholding tax, careful attention prevents misunderstandings.