1. By when do I have to submit my tax return?

The deadlines are different in each canton. In the canton of Bern, the 15th of March is indicated as tax return submission deadline. It is possible however to extend the submission deadline to the 15th of September without having to specify a reason. This deadline extension is free of charge and does not entail any disadvantages. If it is not possible to file your tax return by the 15th of September, a final extension of the deadline to 15th November is possible. However, this will cost CHF 10. Further extensions are not possible.

2. What documents do I need in order to prepare my tax return?

You will find lists of the receipts/invoices and documents necessary for preparing tax returns on our website under the category Tax returns for natural persons.

3. How much does it cost to have a tax return filled out/prepared?

For preparing 'simple' tax returns that are not extensive, we charge flat rates. In the case of extensive tax returns for which additional clarifications are necessary, we charge an hourly rate (link to prices).

4. Can I offset property costs/expenses from the taxes?

Yes, maintenance, restructuring, and repair costs (measures that preserve value) can generally be deducted from taxable income. However, costs that increase value, such as new acquisitions or in the case of a massive increase in comfort, are not tax-deductible. But such costs are not 'lost' from a tax point of view, as they can be deducted from the real estate gains tax during the sale of the property. Thus it is recommended that invoices/receipts which are related to the property be archived 'in perpetuity' and separately.

5. Which is the reference date for property costs/expenses? The invoice date, or the date of payment?

This is also different in each canton. In the canton of Bern, the invoice date applies.

6. Can I deduct the costs for my private home office?

Yes, the costs for a home office necessary for your job are generally tax-deductible. However, taxpayers are already entitled to a flat deductible of 3 % for miscellaneous job expenses from the net income declared, which also includes the deduction for the private home office. Hence, it does not make sense to declare the home office if the costs for it do not exceed the amount of the flat deductible.

7. Until when can I claim the child education credit for my daughter/son?

The child education credit is key date-dependent (31/12) and can be declared for children which were enrolled in an educational or vocational training programme as of 31/12 in the corresponding tax year. If the net salary of a child enrolled in an educational or vocational training programme is already more than CHF 24,000, the child education credit no longer applies. Please do not forget that education and vocational training costs (school costs and additional expenses that are directly related to your child's education or vocational training) may also be deducted.

8. Can I also deduct alimony from taxes?

Alimony for underage children (up to their 18th birthday) can be deducted. Note: the recipient also needs to declare this alimony in his/her taxes. Alimony for adult children can no longer be deducted, and correspondingly the recipient also does not need to pay taxes on it.

9. Can I deduct lease payments from taxes?

As a private individual, you cannot deduct lease payments in the canton of Bern. However, if you are self-employed or if the vehicle is registered via a corporation, these costs — provided they arise due to business-related purposes — can be deducted.

10. In which country do I need to pay taxes?

Generally, a person pays his/her taxes at the location where they have a sense of personal belonging. A civil registration at a certain location is always seen merely as an indication, and generally has no binding character when it comes to taxes. What is important is where the person's life is centred (family, hobbies, membership) and not where he/she is registered. Furthermore, you may also pay taxes at your place of work even if your life is centred at another location overseas. This may be the case for cross-border commuters or international residents, or in the case of persons who work for more than 30 days in Switzerland — regardless of temporary interruptions. Furthermore, you may pay taxes in a country to which you only have economic ties, such as in the case of properties or business operations/premises. International relationships are highly complex in the world of taxes, and may lead to problems with taxation. Thus it is highly recommended that an in-depth review of tax obligations be performed so that double taxation can be avoided wherever possible.

11. How much time do I have to object to a final assessment I have received?

Objections to a final assessment can be made within 30 days. These 30 days cannot be extended. If this deadline is missed, objections can only be raised in special exceptional cases.

12. Can I optimise taxes at/before my retirement?

Taxes can be optimised before retirement according to the law, that is correct. However, it is important that this is not done shortly before retirement, but instead ideally already starting from 55 years of age. retirment planningWe would be glad to advise you on this topic.

13. Can I be taxed at a flat rate in Switzerland (taxed on expenditure)?

Yes, it is possible for a person in Switzerland to be taxed on expenditure. However, the prerequisites are that this person possesses Swiss citizenship, is subject to unlimited tax liability for the first time or after a ten-year disruption, and is not employed in Switzerland. However, taxation on expenditure is only interesting starting from an income of CHF 400,000.

14. Can I request a rate correction for tax at source as a foreign employee?

Yes, provided you are taxed at source, you can apply for a rate correction. However, this is only meaningful if deductible expenditures were made which were not considered in the rate for the calculation of tax at source. This may be the case e.g. if you pay debt interest, alimony, or child support. We would be glad to help you decide if a rate correction is a good idea for your case.

15. As a self-employed person, do I need to prepare an accounting/financial statement (balance sheet/profit and loss statement) and submit a tax return?

A tax return must always be submitted. As a self-employed person, you are also required to at least keep simple accounting records ('Milchbüchli-Rechnung') up to a turnover of CHF 500,000 which list takings and expenditures. From a turnover of CHF 500,000, self-employed persons are also legally obliged to keep accounting records, and are required to keep proper books. If only simple accounting records ('Milchbüchli-Rechnung') are kept, additional information will still need to be provided in the tax return. In certain cases, this may also result in the same amount of work as keeping proper (full) accounting books. Furthermore, tax planning is only possible to a very limited extent. Due to this, we recommend keeping proper (full) accounting books starting from a certain scope and amount of revenue. We would be glad to discuss your situation with you, obligation-free.

16. Which legal form should I choose for my company?

Should I form a corporation (e.g. public limited, private limited) or a partnership (e.g. collective proprietorship, limited partnership) or should I choose the legal form of a sole proprietorship? In order to determine which legal form to choose for a company, an in-depth assessment is usually required for each individual case. There is generally no one-size-fits-all solution. First of all, civil law matters should take priority over purely tax-related considerations. In our opinion, the most important points that should also factor into this decision include liability, the existing/required capital, and the anonymity which may be desired. Once these questions have been clarified, the tax-related aspects can then also be considered. Sole proprietorships, collective proprietorships, and corporations (public limited, private limited etc.) are treated differently under tax law. Depending on domicile and business activities, choosing the correct legal form — particularly in inter-cantonal, but also in international contexts — can result in an enormous tax advantage. Meticulous advance planning can really pay off.