Tax return preparation in Zurich

In Switzerland, natural persons are subject to tax as soon as they have their tax domicile or residence in Switzerland.

A natural person is a human being, regardless of age, gender, etc., in their role as a legal subject, i.e. as a bearer of rights and obligations.

The tax liability of natural persons raises further questions that need a closer look, such as the scope of tax liability (unlimited or limited), the duration of tax liability (start and end), the consequences of moving from one canton to another, tax succession and the taxation of the family.

The most important direct taxes due for natural persons in Switzerland are income tax and wealth tax.

Income is made up of earnings from self-employed or employed work, secondary income, insurance daily allowances and the returns on movable and immovable assets.

Wealth tax is a supplementary tax to income tax and is levied regardless of the level of income. It covers total net assets, i.e. all assets minus liabilities and debts, as of the reference date of 31 December. Assets include movable assets (securities, cryptocurrencies, jewelry, gold, money, …) and immovable assets (real estate in Switzerland and abroad).

In addition, there are taxes such as poll tax, real estate capital gains tax, property tax, real estate transfer tax, inheritance tax, gift tax and church tax.

If the tax return is not submitted, the reminder is followed by an assessment at the authority’s dutiful discretion, together with a disciplinary fine. In practice, a discretionary assessment regularly turns out higher than the actual tax burden because deductions are not taken into account.

If the assessment turns out too low, supplementary tax and penalty proceedings for tax evasion may follow as well.

In Switzerland, a natural person must request the extension before the deadline for filing the tax return expires. The extension can be requested online or in writing.

The principle is that the tax return must be completed fully and truthfully.

The tax office expects the taxpayer to complete the tax return correctly. The taxpayer must make all necessary clarifications. If questions remain open despite the guidance notes and information from the tax office, a specialist such as ONE! Treuhand GmbH can be consulted.

Anyone who shies away from this effort or considers it unnecessary takes a risk: once the incorrect information is discovered, the tax authority may accuse the taxpayer of having acted intentionally or at least with conditional intent.

If the authority does not notice incorrect information, the underpaid taxes can be claimed later, including late payment interest, possibly with a fine for tax evasion.

If the authority notices the incorrect information during the tax assessment, the tax return is adjusted ex officio. Here, too, a fine for tax evasion may be imposed, especially in cases of intent.

Do not let it come to penalty proceedings. Hire us: we know exactly what we are doing.

The tax return can be completed and submitted either online or on paper. Some cantons, such as Zurich, “still” require the digital version to be printed out, signed and submitted.

Always check with the relevant canton how the tax return should ideally be submitted.

A tax advisor is a competent expert who advises and supports private individuals and companies on tax matters. They help to maximize tax benefits and ensure that tax obligations are met correctly, often with services tailored specifically to natural persons. You can rely on financial advice, the preparation of a tax return, the development of tax concepts and assistance with the tax return.

Yes. The most effective levers for private individuals are contributions to pillar 3a, voluntary buy-ins to the pension fund and staggered withdrawal planning at retirement. In 2026, the pillar 3a maximum is CHF 7,258 for gainfully employed persons with a pension fund, and 20% of earned income, up to CHF 36,288, for gainfully employed persons without a pension fund. ONE! Treuhand calculates the tax effect before the payment is made.

If you have questions about your tax return or a tax refund, you are welcome to contact the cantonal tax administration or the relevant municipal tax office. Or you can contact a qualified tax advisor who can help you complete and submit your tax return and obtain refunds.

A tax period usually runs from January through December of a year. The Swiss tax authorities send out the tax return every year at the beginning of the year. You report your income and assets on a special form that the canton or the municipal tax office provides free of charge. In the canton of Zurich, natural persons must submit their tax return by 31 March of the following year. An extension must be requested from the municipal tax office before this deadline expires and is granted until 30 November at the latest; requests made after the deadline are rejected. ONE! Treuhand requests the extension for all private mandates it looks after.