Current tax information

Starting with the 2025 tax year, tax returns can only be submitted online or in handwritten form from 1 January 2026 onwards. The documents are transmitted in encrypted form, ideally in PDF format. We are happy to take care of the entire scanning and upload process for you. Please send us the documents either a) in digital form or b) physically, as before.

For digital transmission, you can request a personal upload link from us and upload your documents directly to our server. Please submit the documents as PDF files whenever possible and not as photos. The secure handling of your data is important to us.

Alternatively, you can send us the documents on a USB stick or by email.

The abolition of the imputed rental value is not expected to take effect before the 2028 tax year, with 2029 currently considered the more realistic implementation date. However, the taxable property value will remain in place. In the Canton of Zurich, a revised valuation model has been introduced and will apply from the 2026 tax year. The capitalisation rate for apartment buildings and commercial properties now ranges from 4.8% to 6.5%, compared with the previous rate of 7.05%. In addition, the hardship provision in the Canton of Zurich has been reinstated with effect from 1 January 2026.

ayments into pillar 3a as well as voluntary purchases into the pension fund are tax-deductible, in each case at the tax rate of your highest tax bracket. We would be happy to calculate your specific tax savings individually for you. Pillar 3a: The third pillar is particularly suitable for long-term wealth accumulation. It generally makes sense from around the age of 25 to 30, ideally in combination with fund-based solutions. Pension fund: Voluntary purchases can either be used specifically to improve your future pension or serve as a tax-efficient savings instrument. They are particularly relevant from the age of 50, if you receive a severance payment or a high bonus, or if you plan to work in Switzerland for another five to ten years. When withdrawing pension fund assets, the 36-month blocking period must be taken into account.

From 1 January 2025, life annuities will no longer be taxed at a flat rate of 40% as taxable income. The taxable portion of the life annuity will now be based on the actual return on the underlying investments of the life insurance policy and will generally be lower.  From the 2025 tax year onwards, the applicable declaration percentage will be shown directly on the pension statement. As a result, the portion of the pension to be declared is often lower than 40%.

From the 2025 tax year onwards, employed persons can deduct insurance premiums of CHF 1’800 for direct federal tax (DFT) and CHF 2’900 in the Canton of Zurich. For each child as well as daughter/son in education, the deduction amounts to CHF 6’800 for DFT and CHF 9’300 in the Canton of Zurich. Childcare costs can be claimed up to CHF 25’800 for DFT and CHF 25’000 in the Canton of Zurich. New: courses for children under the age of 14 during school holidays can be taken into account for tax purposes, provided that the parents are working. This applies to both married couples and unmarried couples.

Maintenance payments  These can usually be taken into account for tax purposes without a written agreement or formal maintenance agreement. However, they must correspond to the recognised child cost table and generally amount to at least CHF 1’350 per child per month (evidence of bank/postal transfers). Lower amounts, such as CHF 120 per month, are not accepted. Married persons’ tax rate: This, as well as the child deductions and deductions for third-party childcare costs, is transferred to the person receiving the maintenance payments. School costs: If these are paid by both parents, they are also considered maintenance payments, provided this has been agreed in the maintenance agreement.

Partial retirement: Up to three partial capital withdrawals are now possible; previously, there were two. Each individual withdrawal must amount to at least 20% of the available capital. Divorce: In the case of regular repurchases into the pension fund, the 36-month blocking period for these purchases no longer applies when withdrawing capital. Leaving Switzerland: Tax-privileged purchases into the pension fund shortly before leaving Switzerland will be significantly restricted in future. The aim is to prevent the circumvention of income taxes.

As of 2025, the Republic of Moldova and Georgia have been added to the Automatic Exchange of Information (AEOI) framework. From that point onwards, tax information will also be exchanged automatically with these countries.

Interest: In the Canton of Zurich, interest of 1% is charged if provisional advance payments are made too late or are too low. Conversely, an interest credit of 1% is granted if provisional tax payments are made too early or in a higher amount (than the tax amount subsequently definitively assessed). For late payments after receipt of the final tax bill, default interest of 4.75% is charged. The regulations vary from canton to canton: For example, from 1 January 2026, the Canton of Zug charges compensatory interest of 2%. This means that interest of 2% is credited on provisionally paid taxes until the final tax bill is issued, or a corresponding interest charge is applied to taxes not paid on time after the due date. All cantons: Interest payments made in 2025 are tax-deductible, as are tax debts for the tax year and previous years outstanding as of 31 December 2025.