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MyTaxAdvisor

New Arrivals in Bern

You have just moved to Switzerland and need to understand the Swiss tax system? We guide you from the moment you arrive to file your first tax return, choose your taxation regime, and identify applicable deductions from the very first year. We also explain how withholding tax works and the registration procedures with the cantonal tax authority.

Updated February 2026

41.2%
Maximum marginal rate
Filing deadline
4
Main deductions

Moving to Switzerland means understanding a tax system that is unique in the world: three levels of taxation (federal, cantonal, and communal), mandatory self-assessment, and rules that vary considerably depending on your canton of residence.

Your first year in Switzerland is crucial from a tax perspective. Depending on your arrival date, you may be taxed on a pro rata temporis basis for the first period. If you hold a B permit, you will initially be taxed at source, with the option to switch to ordinary taxation via the TOU if your gross income exceeds CHF 120,000.

Key tax decisions upon arrival: canton of residence (tax rates can vary by a factor of two between cantons), pillar 3a (start contributing from the very first year), vested benefits account (transfer possible from the EU/EFTA), and lump-sum taxation (for wealthy foreign nationals who do not work in Switzerland).

What we do for you: a comprehensive audit of your tax situation, selection of the optimal taxation regime, first tax return with identification of all deductions, implementation of a pension strategy (pillar 3a, LPP buybacks), and assistance with your dealings with the cantonal tax authority.

Our experience with expatriates helps you avoid costly first-year mistakes and lays the foundation for long-term tax optimization.

Key deductions — Canton of Bern

Pillar 3a: up to CHF 7,258 for employees affiliated with a 2nd pillar pension fund (2025)

Commuting expenses: public transport pass or per-kilometer flat rate, capped at CHF 3,200 at the federal level (Bern applies a higher cantonal cap)

Meal expenses: CHF 3,200 per year if the taxpayer cannot return home for lunch

Maintenance payments (alimony): fully deductible for the payer and taxable for the recipient

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Frequently asked questions

When do I need to file my first tax return in Switzerland?
Your first tax return covers the period from your date of arrival to of the same year. It must be filed within the cantonal deadline (generally or of the following year). If you are subject to withholding tax, you can apply for the TOU if it is advantageous.
How does pillar 3a work for a new arrival?
You can open a pillar 3a account as soon as you arrive and contribute up to CHF 7,258 (in 2025) if you are an employee affiliated with a 2nd pillar pension fund. The full amount is deductible from taxable income. This is one of the first optimizations to set up when you settle in Switzerland.
How does the tax return work for French speakers in the Canton of Bern?
French-speaking taxpayers in the Bernese Jura (districts of Courtelary, Moutier, and La Neuveville) file their tax return using the Canton of Bern's TaxMe Online software, available in French. The tax administration offers a French-language service for all tax procedures. Forms and guides are available in both official languages of the canton. The filing deadline is , with the possibility of an extension.
Is the Canton of Bern tax-advantageous?
The Canton of Bern ranks around the Swiss average in terms of tax burden. With a maximum marginal rate of approximately 41%, it is higher than cantons like Valais or Schwyz, but comparable to Vaud. The advantage of the Canton of Bern lies in its moderate cost of living and lower property prices compared to the Lake Geneva region. Certain rural municipalities in the Bernese Jura offer particularly attractive municipal coefficients.

Other services in Bern

Tax Declarations (Individuals)

We prepare and optimize your tax return, whether you are an employee, self-employed, or a retiree. Our expertise covers all deductions allowed by the cantonal and federal tax authorities, in order to legally reduce your tax burden. Each declaration is reviewed by a specialist before submission.

Withholding Tax & TOU

Withholding tax is deducted directly from the salary of B permit, L permit, or cross-border workers. We analyze your situation to file a Subsequent Ordinary Assessment (TOU) request when it is advantageous, which often allows you to recover several thousand francs. Since 2021, the withholding tax reform has expanded TOU eligibility for many taxpayers.

Cross-Border Taxation

Cross-border workers are subject to complex tax rules arising from the double taxation agreements between Switzerland and France. Depending on your canton of employment, you may be taxed at source in Switzerland or only in France. We guide you to optimize your situation and avoid double taxation, taking into account the Franco-Swiss agreement of April 11, 1983 and its amendments.