Swiss Tax Services
for foreign nationals taxed at source
Tax at source
Do I need to submit a tax return
Tax refund
Do I need to submit a tax return


WHEN DO YOU NEED TO SUBMIT A TAX RETURN


If your gross annual income exceeds a certain threshhold (in most cantons, it is 120'000 CHF), you will need to fill out and submit a tax return. For this purpose, the tax administration will send you tax return forms. This process is called subsequent ordinary tax assessment.

For the following years, you will need to file the tax return irrespectively of your actual income. 

Depending on the canton, there are deadlines for submitting the tax return. In most cantons, the deadline is end of March, which can be extended.
 
The source tax deducted from your salary will be taken into account and will be credited to the federal, cantonal and municipal tax. 

You will become subject to ordinary tax assessment, if you (among other):

  • receive the permanent residence permit (permit C);
  • acquire Swiss citizenship;
  • marry a person who is subject to ordinary assessment;
  • start your own business as self-employed (sole trader).

Once you are subject to ordinary tax assessment, the taxation at source will stop. 

If you do not file the tax return by the given deadline, the tax office will send you a reminder with a final deadline of 10 days. If no tax return is submitted at all, the tax administration will perform a tax assessment based on their best judgement. As a rule, such an assessment ends up with a significantly higher tax bill than if the tax return would have been submitted.