Taxes

An extension of the deadline allows for a prolonged submission of the tax return in Switzerland. It must be applied for online before the regular deadline in order to be accepted.

The deadline for submitting the tax return in Switzerland mostly ends on March 31 of the following year. You can submit your tax return through trustees, online, or in paper form.

As of 01/01/2023, the Canton of Lucerne has made energy-saving and environmental protection investments tax-adjustable, including solar systems. Investments serving environmental protection are deductible despite an increase in property value.

The definitive tax bill is based on actual income and assets, and is sent after review of the tax return. With this bill, only small amounts are usually due if the provisional bill has been settled.

Employee gifts under CHF 500 per year are neither subject to VAT nor declarable in the salary certificate. Over CHF 500, they must be declared in the salary certificate and as VAT.

The Federal Council has opened the consultation on individual taxation, which taxes each person individually, regardless of marital status. This measure serves as a counter-proposal to the tax fairness initiative and is intended to improve tax fairness.

The provisional tax bill is a preliminary estimate of the tax liability and is intended to contribute to financial planning. Its issuance and deadlines vary by canton, generally it is due in the first quarter and to be paid by autumn.

The deadline for filing the tax return varies depending on the canton; usually, it is on 03/31 or 04/30 for natural persons. Extensions are usually possible online until November/December.

The expense regulations create clear guidelines for handling expense expenditures and reduce accounting effort. It must be approved by the cantonal tax office to exclude hidden wage payments.