Checklist Swiss Tax Return

It is that time of year again when the Swiss tax return requires your attention. Preparing your documentation early ensures you claim every possible deduction and only pay the tax that is strictly necessary. To help you navigate this process smoothly, we have compiled a comprehensive checklist of everything we need to prepare your 2025 filing.

Main Tax Forms & Prior Year Records

•  2025 Swiss Tax Return Form: Please provide either a scan of the first page of the official 2025 tax return form or the online access code you received from your cantonal tax authority. This document officially initiates the filing process.

• Previous Year's Tax Return: If this is the first time we are preparing your tax return, please provide a complete copy of your previous year's filing, including all annexes. This record offers critical context and ensures continuity in your tax filing.

Personal & Family Details

Please provide the following details for yourself, your spouse or registered partner, and any dependent children.

• Personal Information:

  • Date of birth

  • Civil status (e.g., single, married, divorced)

  • Denomination / Religion

  • Profession

• Children's Information:

  • Full names and dates of birth

  • Denomination / Religion

  • Details on education (e.g., school, apprenticeship, university)

  • For divorced or separated parents, please provide information on custody arrangements.

Events in 2025

These events have a direct impact on your tax status and must be accurately documented. Please provide details for any of

the following that occurred in 2025.

• Change of Address:

  • Moving within Switzerland: Provide the exact moving date and your new address.

  • Moving to Switzerland from abroad: Provide the moving date and the official confirmation of registration from your municipality.

  • Moving abroad from Switzerland: Provide the departure date, your new foreign address, and the confirmation of deregistration.

• Change in Marital Status:

  • Marriage or registered partnership: Provide the date of the event.

  • Divorce, legal separation, or dissolution of a registered partnership: Provide the date of the event.

Comprehensive Income Declaration

A complete and accurate declaration of all income sources is a legal requirement and forms the basis for calculating your tax liability. This section ensures every component of your earnings is correctly reported, from primary employment to pensions and other miscellaneous income.

Employment & Self-Employment Income

• Employment Income: Please provide salary certificates for all main and secondary employment. For part-time roles, please indicate the contractual work time percentage. Additionally, include details on any benefits not declared on the wage statement (e.g., housing) and certificates for any additional earnings, such as school care allowances, work for authorities, fire brigade service, daily and attendance fees, board of directors' fees, or wages in kind. Note any unpaid interruptions to employment and the reason.

• Self-Employment Income: If you are self-employed, please provide your complete annual financial statements, including the balance sheet and income statement, as of December 31, 2025.

Replacement, Pension & Alimony Income

Please provide all official certificates and confirmations for any non-employment income received.

• Certificates for AHV (state old-age pension), IV (disability insurance), pension fund benefits, SUVA (accident insurance), and any foreign pension statements.

• Certificates for daily allowances from unemployment insurance (ALV/RAV), income compensation (EO), maternity, sickness, or accident insurance.

• Confirmation of received alimony and maintenance payments, clearly divided into payments received for a spouse versus payments for children.

Other Income Sources

• Lump-Sum Settlements: Include payment receipts for capital settlements from pension funds or insurance, along with information on the reason for the pyment (e.g., home ownership purchase, severance payment, compensation for permanent disadvantages).

• Partnerships: Provide information regarding your participation in any prtnerships or simple partnerships.

• Lottery Winnings: Please supply documentation for any lottery winnings.

• Inheritances & Gifts: Include details on any received inheritances, gifts, or advance withdrawals, specifying the date, amount, and the testator's/donor's full name, address, date of birth, and date of death.

Maximizing Your Deductions

This section is dedicated to the strategic reduction of your taxable income. By systematically documenting all eligible expenses and contributions made throughout the year, we can ensure you benefit from every available tax advantage.

Professional Expenses

• Commuting Costs: Provide your workplace address and details of your travel costs, including receipts for public transport passes or information on your use of a car, bicycle, etc.

• Further Education: Include a list of and receipts for career-related further education costs, such as language or computer courses.

• Other Professional Expenses: Provide details and receipts for other work-related expenses, including professional clothing, study materials, and membership fees for professional associations.

• Weekly Stays Abroad: If applicable, include information on weekly stays abroad for work, including the location,rental costs, and number of days.

Insurance, Pension & Financial Support Contributions

• Health Insurance: Provide the official 2025 tax statement from your health insurance provider. Please also note if you received any premium reductions.

• Medical Costs: Compile all documents for self-paid medical costs not covered by insurance. This includes the annual tax statement from your health insurer detailing your premium and deductible (Selbstbehalt), as well as individual receipts for expenses like dental work, prescriptions, or other treatments.

• Pillar 3a & Pension Fund: Supply certificates confirming your contributions to a 3rd pillar (Säule 3a) account (the most common way to reduce taxable income in Switzerland) and any documents related to voluntary purchases into your 2nd pillar pension fund.

• Alimony & Maintenance: Provide records of all alimony or maintenance paid to a divorced/separated spouse and/or to children, including the recipient's full name and address.

• Donations: Include all receipts for donations made to qualifying charitable organizations.

• Support for Persons in Need: Provide supporting documents for any payments made to individuals who are in need of financial support.

Family & Other Deductions

• Childcare Costs: Include receipts for third-party childcare expenses (e.g., KITA, nanny).

• Political Contributions: Provide receipts for paid membership fees and any contributions made to political parties.

Declaration of Assets

Swiss tax law requires the declaration of your worldwide assets to determine your wealth tax liability. It is important to note that while foreign assets are typically not taxed directly in Switzerland, their value is used to calculate the applicable tax rate

on your Swiss assets, making a complete declaration essential.

Bank Accounts, Securities & Financial Assets

• Bank & Postal Accounts:

  • Provide the interest and capital certificates for all accounts as of December 31, 2025.

  • Include interest statements for any accounts that were closed during the year.

• Securities & Investments:

  • Supply the securities deposit statements (Steuerverzeichnis) as of December 31, 2025. If this is not available, please provide the standard deposit statement along with all transaction receipts (purchases/sales) and dividend statements.

• Other Financial Assets:

  • Information regarding employee stock options and shares, if these are not detailed on your salary statement.

  • Certificates for life insurance (Pillar 3b) showing the policy value as of December 31, 2025.

  • A complete list of all your cryptocurrency holdings.

  • Details of any private loans you have given to others, including any interest income received.

Real Estate

• Property in Switzerland:

  • The official value and imputed rental value (Eigenmietwert).

  • Invoices and receipts for paid maintenance, operating, and administrative costs.

  • A statement of rental income (rent schedule) for any rented properties.

  • For floor owners (Stockwerkeigentümer), please provide the specific annual accounts from the administration.

  • Administrative settlements for multi-family homes (MFH).

• Property Abroad:

  • The full address of the property.

  • The year of construction.

  • The estimated market value as of December 31, 2025.

  • A statement of rental income and receipts for any maintenance or operating costs.

Other Valuables & Assets

• Personal Valuables: An estimate of valuable assets such as cash, jewelry, precious metals, art, collections, or boats.

• Vehicles: The make, model, year of purchase, and purchase price for any cars or motorcycles.

• Inheritances: Details on any undistributed inheritances, including settlements or tax inventories.

Declaration of Debts

To ensure we capture every possible deduction, we must document all outstanding liabilities. Declared debts reduce your

overall taxable wealth, while the associated interest payments are deductible from your taxable income, directly lowering your

tax burden.

• Mortgages & Loans: Please provide the interest and capital certificates as of December 31, 2025, for all mortgages and other outstanding loans.

• Proof of Debt: Provide proof of all outstanding debt balances as of December 31, 2025, and vouchers for all interest paid during the year. This includes credits, personal loans, small loans, car loans, credit card balances, and any taxes owed.

• Private Loans: Report any private loans you have received from others, with details on interest charges.

• Amortization: Include any relevant amortization documents.

Checklist Tax Return 2025 - EN.pdf

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