Frequently asked questions

In Switzerland, the deadline for filing a tax return varies depending on the canton of residence. In most French-speaking cantons such as Geneva, Valais, Fribourg, Neuchâtel and Jura, the deadline is set at 31 March of the year following the tax period. The cantons of Vaud and Bern impose a shorter deadline of 15 March. It is possible to request an extension from the cantonal tax authority, usually free of charge for a first postponement until 30 June. If the deadline is missed without requesting an extension, the taxpayer first receives a formal reminder, then risks a discretionary tax assessment based on an often unfavourable estimate of their income and assets.

Swiss taxpayers can benefit from numerous deductions to legally reduce their tax burden. The most significant include contributions to pillar 3a (up to CHF 7'258 in 2025 for employees affiliated with a 2nd pillar pension fund), voluntary buy-ins to the 2nd pillar (LPP/BVG), professional expenses (transport, meals), health insurance premiums and mortgage interest. Continuing education costs related to one's profession are deductible up to CHF 12'900 at the federal level, and third-party childcare costs up to CHF 25'500 per child at the federal level. Unreimbursed medical expenses are deductible in certain cantons beyond a threshold of 5% of net income. Donations to recognised public-benefit institutions are deductible up to 20% of net income.

Withholding tax in Switzerland applies to foreign employees holding a B, L or G permit (cross-border commuters), as well as certain other categories of taxpayers. The employer deducts the tax directly from the salary according to a schedule that takes into account family status, number of children and the canton of employment. Since the reform that came into effect on 1 January 2021, taxpayers subject to withholding tax whose gross income exceeds CHF 120'000 per year are automatically subject to a Subsequent Ordinary Assessment (TOU – Taxation Ordinaire Ultérieure). Others may voluntarily request it before 31 March of the following year if significant deductions are not accounted for by the withholding schedule. The TOU is now irrevocable and allows the taxpayer to claim all deductions as an ordinarily assessed taxpayer.

The tax obligations for cross-border commuters depend primarily on the canton of employment and the applicable double taxation agreement. Cross-border workers employed in Geneva are subject to withholding tax in Switzerland, whereas those working in the cantons of Vaud, Valais, Neuchâtel, Bern, Jura, Fribourg and Basel are taxed in France under the Franco-Swiss agreement of 11 April 1983, with financial compensation paid to the cantons. Cross-border commuters subject to withholding tax in Switzerland should check whether a TOU (Subsequent Ordinary Assessment) would be advantageous, particularly for quasi-resident status in Geneva. All cross-border commuters must also declare their income in France, where a tax credit or exemption with progression applies depending on the canton. It is crucial to fully understand these rules to avoid any risk of double taxation. Discover our cross-border tax service.

In Switzerland, cryptocurrencies (Bitcoin, Ethereum, etc.) are considered movable assets and must be declared on the tax return at their value as of 31 December. The Federal Tax Administration (FTA) publishes an official exchange rate each year for the main cryptocurrencies, which serves as a reference for valuation. For private investors, capital gains realised on cryptocurrencies are in principle tax-exempt, but income from staking, mining or lending constitutes taxable income. Caution: trading activity deemed professional by the tax authorities (high volume, frequent transactions, use of leverage, debt financing) results in capital gains being taxed as self-employment income, plus AHV/AVS social contributions. Tokens received via airdrop or as compensation are also taxable as income at their value upon receipt.

Pillar 3a is one of the most powerful tax deduction instruments in Switzerland. In 2025, the maximum deductible amount is CHF 7'258 for employees and self-employed individuals affiliated with a 2nd pillar pension fund. For self-employed individuals without a 2nd pillar, the ceiling is 20% of net earned income, up to a maximum of CHF 36'288. Contributions to pillar 3a are fully deductible from taxable income at the federal, cantonal and municipal levels. The accumulated capital is locked until five years before retirement age, except in the case of purchasing a primary residence, permanently leaving Switzerland or becoming self-employed. Upon withdrawal, the capital is taxed separately from current income at a reduced rate. To optimise the tax treatment at withdrawal, it is advisable to spread your 3a savings across multiple accounts and withdraw them in different tax years.

To correctly complete a tax return in Switzerland, you need to gather several categories of documents. Income-related documents include the salary certificate, AHV/IV (AVS/AI) pension statements, unemployment or loss-of-earnings insurance statements, and securities income certificates. For assets, you need bank statements as of 31 December, redeemable life insurance policies, vehicle valuations and property appraisals. Supporting documents for deductions include pillar 3a certificates, donation receipts, invoices for unreimbursed medical expenses, childcare cost certificates and proof of continuing education expenses. Property owners must also provide the mortgage interest statement and invoices for maintenance work. All of these documents allow your tax advisor to optimise your return by identifying all applicable deductions.

Tax optimisation in French-speaking Switzerland involves several complementary legal strategies. First, maximise your pillar 3a contributions each year (CHF 7'258 in 2025 for employees) and consider voluntary buy-ins to the 2nd pillar if your pension fund allows it. Second, systematically declare all actual professional expenses if they exceed the flat-rate deduction: commuting costs, meals away from home, continuing education, professional tools. Third, for property owners, alternate between the flat-rate and actual maintenance costs depending on the year, and group renovation work within the same tax period to maximise the effect of deductions. Fourth, check eligibility for a TOU (Subsequent Ordinary Assessment) for taxpayers subject to withholding tax and apply for quasi-resident status in Geneva if the conditions are met. Finally, plan capital withdrawals from the 2nd pillar and pillar 3a over several tax years to limit the impact of progressive tax rates. Our experts can guide you through this process.

Failure to meet the filing deadline for a tax return in Switzerland triggers a graduated procedure. The tax authority first sends a free reminder or a formal summons accompanied by a fee (generally between CHF 40 and CHF 100 depending on the canton). If the taxpayer does not respond despite the summons, the authority proceeds with a discretionary tax assessment, meaning it estimates the taxpayer's income and assets itself, often unfavourably. A discretionary assessment can be contested within 30 days, but the taxpayer must then prove that the estimate is manifestly incorrect. Additionally, a fine for non-filing of up to CHF 10'000 may be imposed in cases of repeated offences or serious non-compliance. It is therefore strongly recommended to request a deadline extension rather than failing to file your return.

In Switzerland, married couples are jointly taxed on all their income and assets, which can result in a higher tax burden due to the progressive tax rate structure. To mitigate this effect, most cantons and the Confederation apply a corrective measure: at the federal level, taxable income is divided by a factor of 1.8 (partial splitting) to determine the applicable rate. The French-speaking cantons have their own mechanisms: a specific tax schedule for couples, full or partial splitting, or a dual-income deduction. The situation for dual-income couples is often disadvantaged compared to two unmarried individuals (the so-called marriage penalty), a topic regularly debated in Parliament.

Failing to declare your cryptocurrencies constitutes tax evasion and is subject to penalties. Thanks to the Automatic Exchange of Information (AEOI) and the growing cooperation between exchange platforms and tax authorities, the risk of detection increases every year. If discovered, the tax authority can issue a back-tax assessment covering the last 10 years, plus default interest (3–5% per year) and fines of up to 3 times the evaded tax. A voluntary self-disclosure allows you to avoid the criminal fine (only once in a lifetime), but back-tax assessments and interest remain due. It is therefore strongly advised to regularise your situation as soon as possible.

Swiss taxpayers must declare all their real estate, including properties located abroad. Foreign property is declared as an asset at its fair market value, and rental income or imputed rental value is added to income. However, under double taxation agreements, the property is generally taxed in the country where it is located. In Switzerland, it is taken into account only to determine the tax rate applicable to the remaining income and assets (progression reservation). Mortgage interest and maintenance costs related to the foreign property are deductible proportionally. It is essential to correctly complete the annex relating to foreign real estate to avoid double taxation.

Self-employed workers and freelancers in Switzerland are subject to a specific tax regime. Net income from self-employment (revenue minus expenses) is taxed as ordinary income, plus AHV/IV/EO (AVS/AI/APG) social contributions calculated on this income (between 5.371% and 10% depending on the amount). Self-employed individuals can deduct all justified professional expenses: office space, equipment, professional vehicle, insurance, professional dues and depreciation. They benefit from an increased pillar 3a ceiling (20% of net income, max CHF 36'288 in 2025) if they are not affiliated with a 2nd pillar pension fund. Proper bookkeeping is mandatory above CHF 500'000 in revenue. See our complete guide for the self-employed.

MyTaxAdvisor specialises in personal taxation: tax returns, withholding tax, TOU (Subsequent Ordinary Assessment), pension planning, real estate and inheritance. For legal entities (SA, Sàrl, associations, foundations), we work in partnership with MyBusinessAdvisor, a fiduciary firm specialising in accounting, taxation and business management in French-speaking Switzerland. Through this partnership, we ensure comprehensive coverage of your tax needs, whether you are an individual or a business owner.

The essential documents include: your salary certificate, bank statements as of December 31, pillar 3a certificate, health insurance premiums, professional expense receipts, and if applicable, mortgage statements and invoices for property renovation work. Our platform guides you step by step so you don't forget anything.

The deadline varies by canton: February 20 for Neuchâtel; March 15 for Vaud and Bern; March 31 for Geneva, Valais, Fribourg, and Jura. A free extension is generally available until June 30 upon simple request to the cantonal tax authority.

The Subsequent Ordinary Assessment (TOU) allows taxpayers subject to withholding tax to switch to ordinary taxation, like Swiss residents. It is mandatory above CHF 120,000 in gross income and voluntary below that threshold. It allows you to deduct pillar 3a, actual expenses, LPP buybacks, and many other charges not accounted for in the withholding tax schedule.

We run a simulation comparing your current withholding tax with the estimated tax under ordinary assessment. If your deductions (3a, actual expenses, LPP, etc.) exceed the flat-rate allowance built into the withholding schedule, the TOU is almost always advantageous. Our clients recover an average of CHF 1,000 to CHF 5,000.

The TOU application must be filed before March 31 of the year following the tax period. After this deadline, the application is inadmissible. It is therefore crucial to contact us promptly so you don't miss this tax optimization opportunity.

Quasi-resident status is available to cross-border workers employed in Geneva whose household's worldwide income is at least 90% taxed in Switzerland. It allows them to switch to ordinary taxation (TOU) and benefit from the same deductions as a resident: pillar 3a, actual expenses, LPP buybacks, etc.

Yes, in all cases. Cross-border workers taxed in Switzerland (canton of Geneva) declare their income in France with a tax credit equal to the corresponding French tax. Cross-border workers taxed in France declare normally and benefit from an exemption with progression for their Swiss income.

Your first tax return covers the period from your date of arrival to December 31 of the same year. It must be filed within the cantonal deadline (generally March 31 or March 15 of the following year). If you are subject to withholding tax, you can apply for the TOU if it is advantageous.

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.

The imputed rental value is a notional income that property owners must declare, corresponding to the rent they could obtain on the market (generally 60-70% of the actual market rent). It is set by the cantonal tax authority and is added to your taxable income. In return, you can deduct mortgage interest and maintenance costs.

The flat rate generally represents 10-20% of the imputed rental value depending on the age of the building. If your actual maintenance costs (renovations, repairs) exceed this flat rate, opt for actual costs. The optimal strategy is to group renovation work into one year and alternate between the flat rate and actual costs.

Instead of directly repaying your mortgage, you contribute CHF 7,258/year into a pillar 3a account pledged in favor of the bank. You deduct both the mortgage interest (maintained because the principal is not repaid) and the 3a contributions. At maturity, the 3a capital repays the mortgage in a lump sum.

It depends on the canton. In Geneva and Fribourg, direct descendants (children, grandchildren) are exempt. In other cantons, a reduced rate may apply. The surviving spouse is exempt in virtually all French-speaking cantons. We verify the specific rules for your canton of domicile.

In most Swiss cantons, the tax rates are identical for gifts and inheritances. The advantage of a gift is the ability to stagger transfers over time and to benefit from certain exemptions or allowances that are renewable. Gifts also allow you to choose the optimal timing from a tax perspective.

Yes, the canton with jurisdiction over inheritance tax is the deceased's last domicile. Moving to a more favorable canton can significantly reduce the tax burden. However, this change must be genuine and effective -- a mere fictitious domicile is not recognized.

In 2026, the maximum deductible amount is CHF 7,258 for employees and self-employed individuals affiliated with a 2nd pillar. For self-employed individuals without a 2nd pillar, the cap is 20% of net income, up to CHF 36,288. New in 2026: it is now possible to fill gaps from previous years through retroactive buybacks into pillar 3a, allowing you to further optimize your tax deductions.

Not always. Buybacks are advantageous if you have a high marginal tax rate and if you do not plan a capital withdrawal within 3 years. You should also check the financial health of your pension fund and its coverage ratio. We analyze your specific situation before recommending a buyback.

The optimal strategy is to spread capital across multiple 3a accounts, stagger withdrawals over 3-5 different tax years, coordinate 2nd and 3rd pillar withdrawals so they don't fall in the same year, and if you are a couple, offset withdrawals between spouses. Each canton applies a different rate on capital withdrawals.

You must declare all your cryptocurrencies in the 'Securities and capital investments' section at their value as of December 31. The FTA publishes official rates for the main cryptocurrencies. For unlisted tokens, use the exchange platform rate. Capital gains for private investors are tax-exempt, but staking/mining income is taxable.

Yes. With the Automatic Exchange of Information (AEOI) and growing cooperation between exchange platforms and tax authorities, the risk of detection increases every year. A tax reassessment can go back 10 years with late-payment interest and fines of up to 3 times the evaded tax. A voluntary disclosure (once in a lifetime) allows you to avoid fines.

Yes, without exception. All bank accounts, securities portfolios, and life insurance policies held abroad must appear in your tax return, with balances as of December 31 and income received (interest, dividends). The AEOI automatically transmits this information to the FTA, which can compare it with your declaration.