How do I tax my income from securities?

Capital income such as dividends must be recorded as part of the taxable income in the tax return.

2015

Income from securities (e.g., dividends) which is held as private property, is part of the taxable income and must be declared in the tax return in the securities directory.

In addition to earned income, income tax also applies to capital earnings from movable and immovable assets (Art. 20 – 21 DBG, see also blog entry). Earnings from movable assets are subject to taxation if they are part of the taxpayer's private assets. The income from movable assets includes in particular (but is not limited to):

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