Tax Return
for Individuals

Every taxpayer is required to complete and file a complete return, all within a certain time limit.

If you have missed the deadline for filing your return, you can request an extension. However, you will be charged a reminder fee.

When filling out your tax return, our tax specialists will need a few documents to support your situation.

Here are the documents to send to your tax advisor (non-exhaustive list):

• salary certificates (employee)
• Proof of pension or annuity receipt
• proof of interest and mortgage debt
• proof of maintenance and work (owner)
• proof of contributions to the 3rd pillar A/B
• certificate of game winnings
• copy of divorce or marriage decree (if arrived in the current fiscal year)

Once your tax return has been completed, the Cantonal Tax Administration checks that it has been received on time, signed, and that it includes all the supporting documents.

Then, the administration's electronic management system will verify its contents.

The confederation levies two types of taxes: direct and indirect.

The direct taxes levied by the Confederation for individuals are :

• Personal income tax
• The exemption tax from the obligation to serve

The indirect taxes levied by the Confederation for individuals are :

• The value added tax (VAT)
• Federal withholding tax
• Tax on tobacco and beer
• Automobile tax
• Tax on alcoholic beverages