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Tax in Switzerland

Your guide to tax in Switzerland

The content in this tax guide is provided by EY.

Going to or leaving Switzerland

Local tax information for Switzerland.

Local information Details

Tax authority

Federal, cantonal and municipal, all taxes are collected by the canton

Website

Federal: www.estv.admin.ch (Cantonal and municipal vary by canton)

Tax year

1 January to 31 December

Tax return due date

Vary by canton. However, the due date is generally 31 March

Is joint filing possible

Yes, joint filing applies by default

Are tax return extensions possible

Yes

Local tax information for Switzerland.

Local information

Tax authority

Details

Federal, cantonal and municipal, all taxes are collected by the canton

Local information

Website

Details

Federal: www.estv.admin.ch (Cantonal and municipal vary by canton)

Local information

Tax year

Details

1 January to 31 December

Local information

Tax return due date

Details

Vary by canton. However, the due date is generally 31 March

Local information

Is joint filing possible

Details

Yes, joint filing applies by default

Local information

Are tax return extensions possible

Details

Yes

Tax system in summary

Switzerland’s complex tax structure has been shaped by the country’s three levels of government, which are federal, cantonal and municipal. The following two distinct taxes are levied:

  • federal taxes
  • cantonal and municipal taxes

Swiss federal tax law is uniform throughout Switzerland, but each of the 26 cantons has a separate law for cantonal taxes. Municipal taxes are levied as a multiple of cantonal taxes. As tax laws and tax rates vary widely among cantons and among municipalities, the choice of residence is an important element of tax planning.

Average tax rates can't be calculated because of the multi-layered tax system. Taxes are calculated based on specific figures for specific cantons and municipalities.

The maximum overall rate of federal income tax is 11.5%. The various cantonal and municipal taxes are also levied at progressive rates, with a maximum combined cantonal and municipal rate of approximately 36%. In addition, cantonal and municipal net wealth taxes are levied.

The Federal Supreme Court and tax administration have developed rules for allocating tax liability among the cantons to avoid double taxation.

Expat tax guides

Read tax guides for expats provided by EY.

Additional information

The Tax Navigator section is provided by EY in accordance with their Terms and Conditions (PDF). EY accepts no responsibility for the accuracy of this information. By using this information, you are accepting the terms under which EY is making the content available to you based on the legislation and practices of the country concerned as of 15/09/21 by EY and published in its Worldwide Personal Tax Guide, 2020-21.

Tax legislation and administrative practices may change, and this content is a summary of potential issues to consider. This content is provided for guidance purposes only; it is not meant for direct implementation of transactions or reliance upon when considering entering into transactions. It should not be used as a substitute for professional tax, legal, financial, accounting, consulting, regulatory or other professional advice and you should seek professional advice before taking any action. It is your responsibility to ensure you make all relevant disclosures to the relevant tax authorities and that you are compliant with local tax legislation. EY accepts no responsibility for any loss arising from any action taken or not taken by anyone using this material.

HSBC accepts no responsibility for the accuracy of this information.

This information does not constitute advice and no liability is accepted to recipients acting independently on its contents. The views expressed are subject to change.

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