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New Arrivals in Jura

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

39%
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 Jura

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

Professional development costs: deductible if directly related to the profession, up to CHF 12,900 at the federal level

Health and accident insurance premiums: deduction according to the Jura cantonal scale, based on family situation

Childcare costs: deductible for children under 14 cared for by third parties during the parents' professional activity

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.
Is the Canton of Jura fiscally attractive for families?
The Canton of Jura offers attractive conditions for families, combining moderate taxation with a low cost of living. Deductions for dependent children, Jura family allowances, and deductible childcare costs all help reduce the tax burden on households. Moreover, property prices significantly lower than those in the Lake Geneva region provide a higher purchasing power, even if salaries may be slightly lower.
How are cross-border workers living in Jura and working in France taxed?
Jura residents working in France are taxed in Switzerland on their professional income from French sources, under the Franco-Swiss double taxation convention. France may nonetheless withhold a limited tax at source in certain cases. The taxpayer must declare all worldwide income in their Jura tax return. Tax paid in France is taken into account through a relief or lump-sum credit to avoid double taxation.