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All individuals who are liable for tax in Switzerland must complete an annual tax return in which they declare their income and assets. The tax that must be paid is calculated on the basis of the information that is given.
At the beginning of each year, all taxpayers are requested by their cantonal tax office to submit their tax return. It may be completed by hand, using special software, or online. Instructions on how to complete the return are included, telling you the deadline by which it must reach the tax authorities, and what documents you need to enclose. It is worth having all of the necessary documents to hand before you complete the form.
Switzerland’s tax system is based on current year taxation, In other words, tax on income and assets is levied for the year in which the income is earned. Assets are assessed as at the end of that year (31 December). Since taxpayers do not know until after the year is over what their income was for that year, the tax return is not completed until the following year. This means that the tax return is not submitted until the following year. The final tax assessment and billing for the tax year in question are also done the following year.
To ensure that, despite this time delay, the federal government, cantons and communes have the financial resources they need for their ongoing expenses, taxpayers pay advances on their probable tax liability in the form of provisional tax. As soon as the tax office has conducted the assessment on the basis of the tax return, it produces a final tax bill and sets the tax actually owed off against the advance payments.
Example:
|
2022 |
2023 |
|---|---|
| Assessment year = tax year Provisional bill for 2022 |
Tax return for 2022 Assessment and final bill for 2022 |
Taxpayers receive a provisional bill (recommended payment) in the first quarter of the year. The amount of tax that is likely to be due is based on the person’s most recent income and assets. As soon as a final assessment of the tax return has been made, the taxpayer receives their final tax bill.
Example: Tax for 2022 is billed on a provisional basis in the first quarter of 2022, although the final calculation cannot be made until 2023 on the basis of the tax return.
