Filing a Swiss tax return (ordinary assessment), for expats
If you're not taxed at source - or you opt into ordinary assessment - you file an annual Swiss tax return declaring worldwide income and wealth. Here's who files, what you'll need, the deadlines, and how to claim every deduction.
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Who files an ordinary tax return
Swiss nationals, C-permit holders, property owners and higher earners file an ordinary tax return - and B-permit holders taxed at source can opt in.
If your salary is taxed at source (Quellensteuer), you may not need to file a full return at all - your employer withholds tax each month. But you are required to file once your gross income passes the source-tax threshold (around CHF 120,000 in most cantons, as of 2025), or if you own property in Switzerland, or have significant other income such as self-employment or investment income above cantonal limits.
Swiss nationals, C-permit holders and cross-border commuters in some setups also file ordinarily by default. For everyone else, filing is often optional - and often worth it.
That's because anyone taxed at source can opt in to ordinary assessment to claim deductions the source tariff doesn't recognise (pillar 3a, buy-ins, high commute or childcare costs, big medical bills). See withholding tax for how the two systems fit together.
What you declare
An ordinary return covers your worldwide income and wealth, with foreign assets affecting your tax rate rather than always being taxed twice.
Income includes your Swiss salary, any side income, rental income (including the imputed rental value of a property you own and live in), pensions, and investment income - dividends, interest, and reported fund distributions.
Wealth covers bank balances, taxable securities, life-insurance surrender values, property, and even vehicles. Switzerland is one of the few countries that still taxes wealth - the rates are modest, but the calculation catches almost every asset.
Foreign property and accounts are declared too. They're not usually taxed a second time in Switzerland - double-tax treaties generally allocate the primary right to tax them to the other country - but Switzerland uses them to determine the rate applied to your Swiss income and wealth (the so-called Progressionsvorbehalt). Undeclared foreign assets are the single most common cause of nasty surprises.
Deadlines and the process
Most cantons want the return by around 31 March, but you can extend the deadline, usually for free.
For income earned in the previous year, most cantons set the deadline around 31 March. Almost every canton lets you extend - typically online, typically free - by several months. It's routine; there's no reason to file rushed.
After you file, you receive a provisional invoice based on the return, followed by a final assessment once the tax office has reviewed everything. You then either pay the balance or receive a refund, usually with a small amount of interest either way.
Keep your supporting documents - the tax office can request them if something is queried, and can look back a number of years. That's another reason to file with a professional: they store everything, deal with queries, and represent you if anything comes up.
Getting every deduction - and doing it right
Your return is where the deductions live - pillar 3a, commute, meals, further education, insurance premiums, childcare and more.
Deductions are the biggest reason to file carefully. Pillar 3a contributions, pension-fund buy-ins, commuting costs, meals away from home, further education, insurance premiums, childcare and even certain medical costs are all deductible - and rules vary by canton. See tax optimisation for the full playbook.
A good filer doesn't just fill in numbers - they'll pull the deductions out of your paperwork for you. That's where most people leave money on the table. We prepare and file returns for a fixed price; details on the Tax & Planning hub.
US persons and cross-border commuters have extra reporting on top of the Swiss return - typically a US 1040 and FBAR/FATCA disclosures, or a French/German/Italian declaration. It's important to file both sides consistently. See cross-border & US persons for the specifics.
What you need to file
Tick off what you have - your progress updates as you go.
General checklist, as of 2025 - your canton may ask for more.
Want us to prepare and file it for you?
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Tax return for:
Related guides & tools
Tax & Planning hub
The full view of Swiss tax for expats, and our fixed-price filing.
OpenWithholding tax
How source tax works, and when to switch to ordinary assessment.
OpenTax optimisation
The levers that reliably lower a Swiss tax bill - year after year.
OpenCross-border & US persons
Extra reporting for cross-border commuters and US citizens.
OpenPillar 3a
The tax-privileged savings pillar every filer should be using.
OpenMortgages
How Swiss mortgages, interest and property taxation interact.
OpenFiling a Swiss tax return - your questions, answered
Who has to file a Swiss tax return?
Swiss nationals, C-permit holders, property owners and people over the source-tax income threshold file an ordinary return. If you're taxed at source, you can also opt in to claim deductions.
Do I have to declare income and assets abroad?
Yes. An ordinary return covers worldwide income and wealth. Foreign property and accounts are declared and can affect your rate, though double-tax treaties usually stop you being taxed twice.
When is the tax return deadline?
Most cantons set it around 31 March, but you can request an extension - often for free and online - so you're rarely stuck with the original date.
Can I get a deadline extension?
Yes. Almost every canton lets you extend, usually at no cost, and we extend it automatically for clients so nothing is rushed.
What documents do I need to file?
Typically your salary certificate, pillar 3a and pension statements, bank and securities statements, health-insurance premium statement, and receipts for any deductions. Our checklist above covers the essentials.
Should I file myself or get help?
You can file yourself, but a professional finds deductions you'd miss and handles the filing and deadline for you - for a fixed price. See our pricing on the Tax & Planning hub.
File it right - and claim everything you're owed
Get the checklist in front of you, gather your documents, and - if you'd rather someone else deal with the paperwork and the deadline - hand it to an independent expat-focused tax team.