Statutory assessment

Statutory assessment for Swiss nationals

Swiss nationals become liable for taxation in Switzerland when they start work or, at the latest, when they turn 18.

Tax return

Every taxpayer is sent a tax return form by the tax office at the start of the year. Employers give their employees a salary statement at the start of the year listing the total gross and net salary received in the previous year.

Taxpayers submit their tax return by the end of March. This self-declaration is filled in either on paper or online and must be both truthful and complete. Certain deductions may be made from the amount used to determine the rate payable, such as work-related expenses, insurance contributions, contributions to occupational and personal pension plans, social deductions for children and single-parent families, etc. The level of these deductions varies considerably between cantons.

Tax bills

The amount of tax payable is assessed annually based on the tax return submitted and is billed to the taxpayer. Income tax rates in almost all cantons are progressive, i.e. the rate of taxation increases with income up to a set limit. Again, the degree of progression relating to tax rates varies between cantons.