Tax Payments in Switzerland

Anyone who is liable to pay taxes in Switzerland and has to file a tax return at the end of the tax period may ask themselves how the taxes have to be paid.

Tax Deadlines in Switzerland – an Overview

As a federation, Switzerland has some major cantonal difference when it comes to tax return filing deadlines. We shed light on the time and financial differences between the largest cantons.

Tax Residence in Switzerland Part 2

In part 2 of our tax residence series, we focus mainly on income taxes. How to pay taxes as a B- or C-Permit holder, taxation in the year of moving to Switzerland, tax assets as a foreigner in Switzerland and much more

Tax Residence in Switzerland Part 1: Permits and Basic Tax Principles

For foreigners working in Switzerland, it is not always very clear how the tax payment works, because there are differences depending on the residence status of the person concerned.

Switzerland and Russia: Financial Relations, Sanctions, and the Suspension of the Double Taxation Agreement

Switzerland’s financial relationship with Russia is multifaceted, encompassing various aspects from financial sanctions to investment activities. Recently, a new dimension has been added to this complex relationship.

Wealth Exodus: Billionaires Leave Norway in Response to Rising Taxes

The government of Norway has introduced stricter rules for taxing and a lot of the country’s billionaires have moved. Why do they come to Switzerland?

What Happens to Swiss Social Security Credits When Moving Away?

If you have lived and worked in Switzerland for some time and then want to move to another country, you will inevitably have to deal with the question of what happens to your accumulated Swiss social security credits.

Marriage Penalty: What Impact Does Marriage Have on Taxation?

In Switzerland, the marriage penalty refers to the tax disadvantages associated with entering into a marriage. In particular, high-earning spouses are often in a worse tax position than unmarried couples.

How Must Inheritance Be Taxed?

Inheritance tax in Switzerland is levied by the cantons, which is why tax rates and exemption amounts can vary widely. Find out here where and how an inheritance must be taxed and how the tax burden can be reduced.

Can I Buy Real Estate in Switzerland as a Foreigner?

If you want to buy a house in Switzerland as an expat, it depends on your residence status whether you need a permit for the purchase or not. Find out which legal regulations apply and which conditions you have to fulfill for the purchase of real estate in this article.

How Does the 3rd Pillar Work?

Pillar 3 in the Swiss pension system is used for private retirement provision. This ensures that you can maintain your standard of living in retirement. In this article we will answer the most important questions about private pension provision.

Tax Optimization Through Pension Fund Purchases

Many pension funds advertise voluntary purchases and present attractive calculation models to interested parties. What is often not mentioned is that the voluntary purchase into the pension fund is not worthwhile for everyone and does not always help with tax savings.

Is Switzerland a Tax Haven?

Switzerland is often referred to as a tax haven because its tax rates are very low compared to many other countries – both for individuals and for companies. But does this really mean that Switzerland is a tax haven?

Quasi Residency

The new regulation of the withholding tax ordinance is intended to put persons liable to withholding tax in Switzerland who are resident abroad on an equal tax footing with employees living in Switzerland who are subject to regular tax assessment there.

FAQ Tax at Source in the Canton of Zurich

Tax deduction at source means that the employers or the insurance carriers directly deduct the taxes owed from the salary or the wage-loss replacement benefit and deliver them to the cantonal tax office.

Tax optimization through property maintenance costs

Anyone who owns residential property can deduct the maintenance costs for it from their taxable income in their tax return. In this article, we will show you how you can best use the regulations to optimize your taxes. 

Imputed Rental Value – What You Need to Know From a Tax Perspective

In this article, we explain what the imputed rental value is, how it is calculated, and what all you need to take into account when declaring it in your tax return. 

Tax Consequences of Divorce or Separation

A divorce or separation is not an easy undertaking for all parties involved, as it represents a serious break in the lives of both partners (and possibly their children).

Taxation of Employee Shareholdings

At some Swiss companies, it is customary to offer employees shares in the company as a partial component of their salary. Shares are a common form of participation, but not the only one.

Tax on Worldwide Income and Worldwide Wealth

If you are a Swiss citizen or a foreigner with tax residence in Switzerland and have income from abroad and/or assets abroad, you must declare them in your Swiss income tax return.

Taxation of Cryptocurrencies and Decentralized Finance (DeFi) Activities

If the cryptocurrency hype has also left its mark on you and you have invested in Bitcoin and Co., sooner or later you will inevitably have to ask yourself how to declare the digital currencies in your tax return.

Tax Exemption of Capital Gains – Are You a Professional Investor?

In this article, we explain to you what you need to bear in mind as a private investor so that you don’t get a nasty surprise in the form of a hefty additional payment after submitting your tax return.

How Do I Claim My Swiss Anticipatory Tax Back?

In this article, we explain everything you need to know about anticipatory tax and how to reclaim it.

What Is Withholding Tax in Switzerland?

We explain what you need to know about “withholding tax”, who has to pay it and how the tax reform in 2021 will affect withholding tax in the future. 

Expat Tax Benefits

In this article, we explain what the special “expat” status is all about, how an expat differs from other employees in Switzerland, and what benefits you can derive from it if you also belong to this group. 

Moving to Switzerland – Tax Implications of Weekly Commuters

If you work in Switzerland as a foreigner, you will have different tax obligations depending on your situation.

Wealth Tax

Swiss wealth tax is not a federal tax like the income tax, for example, but is regulated on a cantonal basis – which doesn’t necessarily make it easier to get an overview.

Taxation of Properties Abroad

There is often a misunderstanding that the ownership of real estate abroad does not have to be declared in the tax return by a taxpayer in Switzerland.

Principle of Family Taxation

In Switzerland, in addition to individual taxation for single taxpayers, there is also so-called family taxation.

The 3-Pillar System in Switzerland

The Swiss 3-pillar pension system is one of the best in the world. In this article, we explain exactly how the 3-pillar system works in Switzerland.

What Is Tax Deductible in Switzerland?

Swiss income tax is levied on the individuals worldwide income such as (self-) employment, pension and retirement income, immovable as well as movable assets and many more.