The deadlines vary from canton to canton. In the canton of Bern, March 15 is always stated as the filing date on the tax return. However, an extension for filing is easily possible until September 15. This extension is free of charge and does not entail any disadvantages. If you are unable to submit your tax return by September 15, a final extension to November 15 is possible, but this will cost CHF 10. Further extensions are not possible.

The receipts and documents required for preparing your tax return can be found in the lists on our website under the heading Tax Returns for Natural Persons.

We charge a flat rate for the preparation of "simple" and less extensive tax returns. For more complex tax returns that require further clarification, we charge an hourly fee (link to our rates).

Yes, I can generally deduct maintenance, renovation, and repair costs (value-preserving costs) from my taxable income. However, value-enhancing costs, such as new purchases or significant improvements to comfort, cannot be claimed. However, such costs are not "lost" from a tax perspective, as they can be deducted from capital gains tax upon the eventual sale of the property. Therefore, it is recommended to keep invoices/receipts related to a property "forever" and separately.

This varies from canton to canton. In the Canton of Bern, the invoice date is decisive.

Yes, the costs of a home office required for work purposes can generally be deducted from taxes. However, every taxpayer is already entitled to a flat-rate deduction for other professional expenses of 3% of their reported net salary, which also includes the deduction for a private home office. Therefore, the costs of the home office must exceed the flat-rate amount for declaring the home office to be worthwhile.

The child deduction is based on the cut-off date (December 31st) and can be claimed for children who were in education on December 31st of the relevant tax year. If the net salary of a child in education already exceeds CHF 24,000, the child deduction can no longer be claimed. Please remember that educational expenses (school fees and other expenses directly related to your children's education) can also be deducted.

Alimony for minor children (up to their 18th birthday) can be deducted. Please note that the recipient must also pay taxes on these payments. Alimony for adult children can no longer be deducted and therefore does not have to be taxed by the recipient.

As a private individual, you cannot deduct the leasing payments from your taxes in the Canton of Bern. However, if you are self-employed or the vehicle is managed through a corporation, these costs can be deducted – provided they represent a justified business expense.

In principle, a person pays their taxes where they have their personal affiliation. Civil registration in a specific location is always only an indication and generally has no binding tax consequences. What matters is where the person's center of life (family, hobbies, memberships) is located, not where they are registered. Furthermore, you can also pay taxes at your place of work, even if your actual center of life is abroad. This can be the case for cross-border commuters or international residents, or for people who work in Switzerland for more than 30 days per year – regardless of the temporary interruption. In addition, you can pay taxes in a country where you only have economic ties, such as real estate or business operations/permanent establishments. International taxation is very complex and can lead to taxation problems. A thorough clarification of tax liability is therefore highly recommended so that double taxation can be avoided – wherever possible.

An objection to a final assessment can be filed within 30 days. These 30 days cannot be extended. If this deadline is missed, the objection can only be accepted in exceptional cases.

It's true that taxes can be optimized before retirement within the framework of the law. However, it's important that you take action not just before retirement, but ideally as early as age 55. We would be happy to advise you.

Yes, it is possible for a person to be taxed in Switzerland based on their expenses. However, the prerequisites are that the person has Swiss citizenship, is subject to unlimited tax liability for the first time or after at least a ten-year interruption, and is not gainfully employed in Switzerland. However, taxation based on expenses is only relevant for incomes of CHF 400,000 or more.

Yes, if you are subject to withholding tax, you can apply for a rate adjustment. However, this only makes sense if you have incurred deductible expenses that were not taken into account in the rate for calculating the withholding tax. This could be the case, for example, if you pay interest on debt, alimony, or maintenance payments. We would be happy to help you decide whether a rate adjustment makes sense for you.

A tax return must always be filed. As a self-employed person, you must also prepare at least a "milk-book" accounting statement with your income and expenses for revenues up to CHF 500,000. From revenues of CHF 500,000, self-employed individuals are also required to keep accounts and maintain proper bookkeeping. Even if only a "milk-book" accounting statement is kept, additional information must still be provided in the tax return, which in certain cases can result in the same amount of work as if proper bookkeeping were maintained. Furthermore, tax planning is only possible to a very limited extent. For this reason, we recommend maintaining proper bookkeeping above a certain volume and income. We would be happy to discuss your situation briefly and without obligation.

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Yes, according to Article 151 of the VAT Ordinance, a company based abroad is entitled to a refund of the taxes incurred under certain conditions. In particular, you can have input tax refunded on costs related to trade fairs, as well as on hotel, fuel, and restaurant expenses. Further information can be found in our VAT refund procedure section.

You can easily calculate the costs/non-binding offer for your VAT refund online using our “Online Price Calculator”.

This can vary greatly from case to case. Generally, the FTA is obligated to pay default interest on the refund amount starting 181 days after the refund application is submitted. Therefore, refund applications are generally processed within 180 days. However, it can also be processed much faster. Unfortunately, we have no influence on this processing time; it depends on the FTA.

We will send these to you as soon as possible after the procedure has been completed (note: electronic invoices that were never issued in paper form should now also be accepted).

Foreign companies that provide taxable services in Switzerland may be required to register for value-added tax (VAT) in Switzerland. Therefore, if activities are planned or already carried out in Switzerland and the worldwide annual turnover exceeds CHF 100,000, we strongly recommend clarifying any VAT liability. It is also worth noting that voluntary VAT registration – without exceeding turnover of CHF 100,000 in the first few years – is possible and may even be advisable, for example, if large investments are made initially. However, voluntary tax liability should be clarified in detail beforehand. Below are some examples of activities in Switzerland that could trigger VAT liability: Delivery of goods to Switzerland that are assembled/installed on site in Switzerland Construction and assembly services on Swiss territory (e.g. on construction sites, trade fair construction, etc.) Rental of items in Switzerland Organization of events (exhibitions, congresses, seminars, etc.) By law, a foreign company requires a fiscal representative or tax representative resident in Switzerland to be registered in the VAT register in Switzerland.

In principle, a property owner who rents out a property(ies) can be considered an entrepreneur within the meaning of Article 10 of the VAT Act and become liable for VAT. However, rental income is exempt from VAT under Article 21 of the VAT Act. This means that, in principle, no VAT is payable on the rental income. However, voluntary VAT liability (through the option to declare rental income) is possible, provided the property is not used solely for residential purposes. Voluntary VAT liability may even make sense because input tax on construction costs, maintenance costs, renovations, conversions, etc. can possibly be deducted. However, it must be examined in detail on a case-by-case basis whether voluntary VAT liability on rental income makes sense. The rental of holiday apartments does not constitute a service exempt from VAT under Article 21 of the VAT Act. This means that if the worldwide revenue from the rental of vacation homes exceeds CHF 100,000, a mandatory tax liability applies. Considering that this revenue is only taxed at the special rate of 3.7%, and unlike all operating and maintenance costs, input tax can be claimed at 7.7%, tax liability can actually be financially worthwhile. Especially if vacation homes are rented out "on a large scale," appropriate clarification is highly recommended.

In Switzerland, compulsory tax liability exists for annual worldwide sales of taxable services exceeding CHF 100,000 (CHF 150,000 for non-profit, volunteer-run sports or cultural clubs or as a non-profit institution).

Which method should be chosen for value-added tax (VAT) accounting depends primarily on future investments and the profit margin. There is no general answer to this question. If large investments are planned when starting a business and a loss is even expected in the first few years, an effective accounting method may make sense. However, if it is assumed that sales will explode in the first few months and an above-average margin will be achieved, accounting using the net tax rate method (SSS method) could pay off. A switch from the effective method to the SSS method can be made every three years, while a switch from the SSS method to the effective method is possible annually. In-depth clarification is highly recommended, especially when starting a new business.

The percentages are defined in the publications of the Federal Tax Administration (FSV), HA VAT, and can be requested from the tax administration.

Generally, a person pays their taxes where they have their personal affiliation. A civil registration in a specific location is always only an indication and generally has no binding tax consequences. What matters is where. Yes, by law, your company in Switzerland requires a tax representative domiciled in Switzerland.