ch-cantonal-tax

Switzerland Cantonal and Communal Income Tax — Self-Employed v2.0

Section 1 — Quick Reference

Swiss Three-Level Tax System

Swiss Three-Level Tax System (DBG (SR 642.11))

Level	Tax Name	Legislation	Rate Structure
Federal	Direkte Bundessteuer (dBSt)	DBG (SR 642.11)	Fixed progressive schedule, same nationwide
Cantonal	Staatssteuer / Kantonssteuer	Each canton's Steuergesetz	Base tariff x cantonal Steuerfuss
Communal	Gemeindesteuer	Each commune's Steuerfuss	Base tariff x communal Steuerfuss

All three levels filed on a single combined Steuererklarung through the cantonal tax portal.

The Steuerfuss / Multiplier System

• Steuerfuss / Multiplier computation — Einfache Steuer = base tariff applied to steuerbares Einkommen Kantonssteuer = Einfache Steuer x kantonaler Steuerfuss (%) Gemeindesteuer = Einfache Steuer x Gemeindesteuerfuss (%) Kirchensteuer = Einfache Steuer x Kirchensteuerfuss (%) [if church member] Total cantonal/communal tax = sum of above (Section 1 — The Steuerfuss / Multiplier System)

Selected Cantonal/Municipal Steuerfuss (2025, Approximate)

Selected Cantonal/Municipal Steuerfuss (2025, Approximate) (Selected Cantonal/Municipal Steuerfuss (2025, Approximate))

Canton	Capital City	Cantonal SF	Municipal SF (Capital)	Church (Reformed)	Effective Combined
Zurich (ZH)	Zurich	100%	~119%	~11%	~230% of Grundtarif
Bern (BE)	Bern	3.06 units	1.54	0.194	~4.79 units
Luzern (LU)	Luzern	1.60 units	1.75	0.24	~3.59 units
Zug (ZG)	Zug	82%	60%	~8%	~150% of Grundtarif
Basel-Stadt (BS)	Basel	Direct tariff	(included)	~8% of Staatssteuer	N/A (direct)
Geneva (GE)	Geneva	47.79% (centimes)	45.5 centimes	N/A	N/A (centimes)
Vaud (VD)	Lausanne	154.5%	79%	~10%	N/A (composite)
Schwyz (SZ)	Schwyz	150%	~130%	~17%	~297% of Grundtarif
Ticino (TI)	Bellinzona	100%	~95%	~8%	~203% of Grundtarif

WARNING: Steuerfuss values change annually. Always verify the current year's values from the cantonal Steuerverwaltung or ESTV tax calculator.

Exceptions to the Multiplier System

• Basel-Stadt (BS) — Direct tariff, no multiplier. Canton and city merged. (Exceptions to the Multiplier System)
• Geneva (GE) — Centimes additionnels system. (Exceptions to the Multiplier System)
• Appenzell Innerrhoden (AI) — Simplified multiplier. (Exceptions to the Multiplier System)
• Graubunden (GR) — Multiplier plus municipal surtaxes. (Exceptions to the Multiplier System)

Key Cantonal Deduction Differences from Federal

Key Cantonal Deduction Differences from Federal (Key Cantonal Deduction Differences from Federal)

Item	Federal (DBG)	Cantonal (StHG)
Kinderabzug (child)	CHF 6,600/child	Varies: CHF 6,500 -- 13,000+
Versicherungsabzug (insurance)	CHF 1,800 (single) / CHF 3,600 (married)	Often higher
Saeule 3a (Pillar 3a)	CHF 35,280 (self-employed without BVG) or CHF 7,056 (with BVG)	Same
AHV/IV/EO	Fully deductible	Fully deductible
BVG (Pillar 2)	Fully deductible	Fully deductible

Computation Steps

• Computation Steps — 1. Determine steuerbares Einkommen (cantonal) = Gross self-employment income - Geschaeftsaufwand (business expenses) - AHV/IV/EO contributions - BVG contributions - Saeule 3a contributions - Cantonal-specific deductions (Kinderabzug, Versicherungsabzug, etc.) 2. Look up einfache Steuer from cantonal base tariff 3. Apply multipliers: Kantonssteuer = einfache_steuer x kantonaler_steuerfuss Gemeindesteuer = einfache_steuer x gemeinde_steuerfuss Kirchensteuer = einfache_steuer x kirchen_steuerfuss 4. Total = Kantonssteuer + Gemeindesteuer + Kirchensteuer + Bundessteuer (Section 1 — Computation Steps)

Conservative Defaults

Conservative Defaults (Conservative Defaults)

Situation	Default Assumption
Canton/municipality unknown	STOP — rates vary enormously
Church membership unknown	Assume member (higher tax); ask to confirm
Steuerfuss year uncertain	Verify current year with cantonal Steuerverwaltung
Cantonal deduction amounts	Use federal amounts as minimum; verify cantonal
Einfache Steuer computation	NEVER compute manually — use official tariff tables
Inter-cantonal allocation needed	Flag for Treuhaender review

Red Flag Thresholds

Red Flag Thresholds (Red Flag Thresholds)

Flag	Threshold
Canton/municipality not specified	Cannot compute — stop
Business in multiple cantons	Steuerausscheidung required
Real property in another canton	Inter-cantonal allocation triggered
Church membership not confirmed	Church tax may apply (5-15% of einfache Steuer)
Mid-year cantonal move	Only 31 December residence canton taxes full year

Section 2 — Required Inputs + Refusal Catalogue

Required Inputs

• Required Inputs list — 1. Canton of tax residence — determines cantonal law and base tariff 2. Municipality (Gemeinde) — determines communal Steuerfuss 3. Marital status — single, married, registered partnership 4. Church membership — member of recognised church? Which denomination? 5. Steuerbares Einkommen — after all deductions 6. Business activity in multiple cantons? — triggers Steuerausscheidung 7. Real property in another canton? — triggers allocation 8. Children / dependants — Kinderabzug varies by canton 9. Prior year Steuerrechnung — for provisional payment reconciliation 10. Bank statements — 12 months (Section 2 — Required Inputs)

Refusal Catalogue

Refusal Catalogue (Section 2 — Refusal Catalogue)

Code	Situation	Action
R-CH-1	Canton and municipality unknown	Stop — cannot compute without specific location
R-CH-2	Quellensteuer (source tax) for foreign nationals	Escalate — different regime for non-C-permit holders
R-CH-3	Inter-cantonal allocation dispute	Escalate — Doppelbesteuerungsverbot requires specialist
R-CH-4	Wealth tax (Vermogenssteuer) computation	Flag — separate computation, filed on same return
R-CH-5	Steuererlass (tax relief) application	Escalate — hardship case outside scope

Section 3 — Transaction Pattern Library

3.1 Income Patterns

3.1 Income Patterns (3.1 Income Patterns)

#	Narration Pattern	Tax Line	Notes
I-01	GUTSCHRIFT [client] / EINGANG [client]	Gross self-employment income	Standard bank credit from client
I-02	VERGUTUNG [client] / ZAHLUNG VON [client]	Gross self-employment income	Payment from client
I-03	TWINT EINGANG [client]	Gross self-employment income	TWINT (Swiss mobile payment) receipt
I-04	QR-RECHNUNG EINGANG / QR ZAHLUNG ERHALTEN	Gross self-employment income	QR-bill payment received
I-05	STRIPE PAYOUT CHF / STRIPE AUSZAHLUNG	Gross income — gross-up	Stripe net payout; fee deductible
I-06	PAYPAL GUTSCHRIFT / PAYPAL AUSZAHLUNG	Gross income — gross-up or foreign	PayPal receipt
I-07	STEUERRUCKERSTATTUNG / RUCKZAHLUNG STEUERN	NOT income — tax refund	Tax refund from canton
I-08	ZINSEN / ZINSGUTSCHRIFT / KONTOZINS	Financial income	Bank interest; subject to Verrechnungssteuer (35% WHT)
I-09	MIETEINNAHMEN / MIETE VON [tenant]	Rental income	Separate treatment; includes in total income
I-10	DIVIDENDE / AUSSCHUTTUNG	Dividend income	Subject to partial taxation (Teilbesteuerung if >10% holding)

3.2 Expense Patterns

3.2 Expense Patterns (3.2 Expense Patterns)

#	Narration Pattern	Tax Line	Notes
E-01	MIETE BURO / MIETZINS GESCHAFT / LOYER BUREAU	Office rent — Geschaeftsaufwand	Fully deductible
E-02	STROM / ELEKTRIZITAET / EW ZURICH / BKW / ALPIQ	Electricity — deductible (business proportion)	Require invoice
E-03	SWISSCOM / SUNRISE / SALT / UPC	Telecom/internet — deductible (business %)	Require invoice
E-04	ADOBE / MICROSOFT 365 / GOOGLE WORKSPACE	Software — fully deductible	Professional tools
E-05	TREUHANDER / STEUERBERATER / BUCHHALTER / FIDUCIAIRE	Tax advisor/accountant — fully deductible
E-06	SBB / BLS / SWISS FEDERAL RAILWAYS	Train travel — deductible (business purpose)	Swiss Federal Railways
E-07	SWISS / EASYJET / HELVETIC AIRWAYS	Air travel — deductible (business purpose)	Document purpose
E-08	AHV / AUSGLEICHSKASSE / AVS / CAISSE DE COMPENSATION	AHV/IV/EO contributions — fully deductible	Social security; always deduct
E-09	BVG / PENSIONSKASSE / 2. SAULE / LPP / CAISSE DE PENSION	BVG (Pillar 2) — fully deductible	Pension fund contribution
E-10	SAEULE 3A / 3A KONTO / PILIER 3A	Pillar 3a — deductible (CHF 35,280 cap self-employed without BVG)	Verify cap
E-11	KRANKENKASSE / CSS / HELSANA / SWICA / SANITAS	Health insurance — Versicherungsabzug	Cantonal deduction; verify cantonal limit
E-12	STEUERN / STEUERAMT / KANTONALE STEUERN	Tax payment — NOT a Geschaeftsaufwand	Tax payments reduce Schulden (wealth), not income
E-13	MWST / UST / TVA PAIEMENT	VAT payment — NOT deductible	VAT is separate
E-14	BENZIN / DIESEL / TANKSTELLE / MIGROL / COOP PRONTO	Fuel — deductible (business proportion)	Document business use
E-15	BUROMATERIAL / PAPETERIE	Office supplies — fully deductible
E-16	WEITERBILDUNG / KURS / SEMINAR / FORMATION	Training — deductible	Professional development
E-17	VERSICHERUNG / ASSURANCE / BERUFSHAFTPFLICHT	Professional insurance — fully deductible	Liability/professional insurance
E-18	SPENDE / DONATION / GEMEINNUETZIGE	Charitable donations — deductible	20% of net income (federal); cantonal may differ

3.3 Swiss Bank Fees (Deductible)

3.3 Swiss Bank Fees (Deductible) (3.3 Swiss Bank Fees (Deductible))

Pattern	Treatment	Notes
UBS, UBS SWITZERLAND	Deductible for business account fees
CREDIT SUISSE, CS (now UBS)	Deductible for business account fees
ZKB, ZURCHER KANTONALBANK	Deductible for business account fees	Cantonal bank
RAIFFEISEN	Deductible for business account fees	Cooperative bank
POSTFINANCE	Deductible for business account fees
BCGE, BANQUE CANTONALE DE GENEVE	Deductible for business account fees
BCV, BANQUE CANTONALE VAUDOISE	Deductible for business account fees
BERNER KB, BLKB, LUKB, SGKB	Deductible — cantonal banks	Various cantonal banks
KONTOGEBUHR, FRAIS DE COMPTE	Deductible	Account maintenance fee
ZAHLUNGSVERKEHR, TRAFIC DES PAIEMENTS	Deductible	Payment transaction fees

3.4 Government and Statutory (Exclude)

3.4 Government and Statutory (Exclude) (3.4 Government and Statutory (Exclude))

Pattern	Treatment	Notes
STEUERAMT, STEUERVERWALTUNG	EXCLUDE	Cantonal tax authority payment
EIDG. STEUERVERWALTUNG	EXCLUDE	Federal tax authority
AUSGLEICHSKASSE (if tax portion)	Separate AHV (deductible) from other payments
GEMEINDE (if tax payment)	EXCLUDE	Communal tax payment
HANDELSREGISTERAMT	Deductible	Commercial registry fee

3.5 Internal Transfers and Exclusions

3.5 Internal Transfers and Exclusions (3.5 Internal Transfers and Exclusions)

Pattern	Treatment	Notes
EIGENE UBERTRAGUNG, UMBUCHUNG	EXCLUDE	Internal movement
BARGELDBEZUG, RETRAIT	TIER 2 — ask	Default exclude; determine purpose
HYPOTHEK, HYPOTHEQUE	EXCLUDE	Mortgage payment (interest may be wealth deduction)

Section 4 — Worked Examples

Example 1 — ZKB (Zurich City, Single Freelancer, Reformed Church)

Bank: Zurcher Kantonalbank (ZKB) statement Client: Thomas Muller, freelance software developer, Zurich, single, Reformed church member

Datum;Text;Belastung;Gutschrift;Saldo
05.01.2025;GUTSCHRIFT TECH AG;;12'500.00;
15.01.2025;KONTOGEBUHR;5.00;;
10.02.2025;GUTSCHRIFT STARTUP GMBH;;8'200.00;
28.02.2025;AHV AUSGLEICHSKASSE;1'800.00;;
15.03.2025;STRIPE AUSZAHLUNG;;4'350.00;
01.04.2025;SWISSCOM;89.00;;
05.06.2025;SAEULE 3A EINZAHLUNG;7'056.00;;
10.07.2025;TREUHANDER MEIER;1'500.00;;
10.10.2025;SBB REISE BERN;85.00;;

Computation:

Gross income (annualised): CHF 100,000 Geschaeftsaufwand: CHF 20,000 (telecom, travel, accountant, software, supplies) AHV/IV/EO: CHF 7,200 (self-employed rate ~9.7% of net earnings) Saeule 3a: CHF 7,056 (with BVG)

Steuerbares Einkommen (cantonal): ~CHF 65,744

Zurich Grundtarif lookup: einfache Steuer ~CHF 4,800

• Kantonssteuer: CHF 4,800 x 100% = CHF 4,800
• Gemeindesteuer: CHF 4,800 x 119% = CHF 5,712
• Kirchensteuer: CHF 4,800 x 11% = CHF 528
• Total cantonal/communal: ~CHF 11,040
• Plus Bundessteuer: ~CHF 1,900
• Grand total: ~CHF 12,940

Example 2 — Raiffeisen (Zug, Married, No Church)

Bank: Raiffeisen Zug Client: Andrea and Marco Bianchi, married (single income), Zug city, no church

Gross: CHF 150,000. Geschaeftsaufwand: CHF 30,000. AHV: CHF 10,800. Saeule 3a: CHF 7,056. 2 children.

Steuerbares Einkommen (cantonal): ~CHF 87,000 (after Zug-specific Kinderabzug) Zug Verheiratetentarif: very low base tariff.

• Kantonssteuer: einfache Steuer x 82%
• Gemeindesteuer: einfache Steuer x 60%
• No Kirchensteuer
• Total: significantly lower than Zurich (Zug is known for very low rates)

Example 3 — PostFinance (Bern, Inter-Cantonal PE)

Bank: PostFinance Client: Sophie Gerber, freelance architect, lives in Bern, studio in Zurich

Total income: CHF 200,000. CHF 120,000 attributable to Zurich PE, CHF 80,000 to Bern.

Steuerausscheidung required:

• Zurich taxes CHF 120,000 at the rate applicable to CHF 200,000 (Progressionsvorbehalt)
• Bern taxes CHF 80,000 at the rate applicable to CHF 200,000 (Progressionsvorbehalt)
• Federal tax allocated proportionally

Flag for Treuhaender: allocation methodology must be documented.

Example 4 — UBS (Schwyz/Wollerau, Low-Tax Municipality)

Bank: UBS Client: Daniel Meier, IT consultant, Wollerau (SZ)

Wollerau total Steuerfuss: ~90%. Schwyz cantonal base tariff with Wollerau multiplier. Total effective rate may be less than half of Zurich city. This is legitimate — municipalities compete on Steuerfuss.

Example 5 — BCGE (Geneva, Centimes System)

Bank: BCGE (Banque Cantonale de Geneve) Client: Marie Dupont, consultant, Geneva

Geneva uses centimes additionnels, not the multiplier system. Cantonal rate applied directly; communal rate as percentage of cantonal tax. Different computation mechanics — verify with Geneva tax calculator (ge.ch/impots).

Example 6 — BCV (Lausanne, Church Exit Mid-Year)

Bank: BCV (Banque Cantonale Vaudoise) Client: Pierre Blanc, Lausanne, exits Reformed church 1 April 2025

Most cantons prorate: church tax Jan-March only. Some cantons: exit effective following year. Verify Vaud-specific church tax proration rules.

Saving: ~10% of einfache Steuer for remaining 9 months.

Section 5 — Tier 1 Rules (Apply Directly)

• T1-CH-1 — Only 31 December residence canton taxes the full year — For Praenumerando cantons (most cantons since 2003), the canton where the taxpayer resides on 31 December is the sole tax canton for the entire year. A mid-year move means the new canton taxes all income. (T1-CH-1)
• T1-CH-2 — NEVER compute einfache Steuer manually — Always use official cantonal tariff tables or the ESTV calculator. The base tariffs are complex progressive schedules that vary by canton and marital status. (T1-CH-2)
• T1-CH-3 — AHV/IV/EO and BVG are always fully deductible — Social security contributions (AHV/IV/EO) and pension fund contributions (BVG, Pillar 2) are deductible at both federal and cantonal level. Apply without escalating. (T1-CH-3)
• T1-CH-4 — Cantonal deductions differ from federal — Kinderabzug, Versicherungsabzug, and other personal deductions have different amounts at cantonal vs federal level. The cantonal amounts are often higher. Use the correct deduction for each level. (T1-CH-4)
• T1-CH-5 — Church tax only applies to church members — Only members of recognised churches (Evangelisch-Reformiert, Romisch-Katholisch, Christkatholisch, and in some cantons Jewish communities) pay Kirchensteuer. Confirm membership before applying. (T1-CH-5)
• T1-CH-6 — Saeule 3a cap: CHF 35,280 (self-employed without BVG) or CHF 7,056 (with BVG) — The Pillar 3a contribution limit depends on whether the taxpayer has BVG coverage. Self-employed without BVG can contribute up to 20% of net income, capped at CHF 35,280. With BVG: CHF 7,056. (T1-CH-6)

Section 6 — Tier 2 Catalogue (Reviewer Judgement Required)

Tier 2 Catalogue (Section 6 — Tier 2 Catalogue)

Code	Situation	Escalation Reason	Suggested Treatment
T2-CH-1	Inter-cantonal Steuerausscheidung	Complex allocation of income between cantons; Doppelbesteuerungsverbot	Flag for Treuhaender — document allocation methodology
T2-CH-2	Cantonal-specific deduction amounts	Each canton sets own Kinderabzug, Versicherungsabzug, etc.	Verify with cantonal Steuerverwaltung before applying
T2-CH-3	Basel-Stadt or Geneva computation	Different mechanics from standard multiplier system	Use canton-specific calculator; do not apply generic formula
T2-CH-4	Married couple dual-income (Zweiverdienerabzug)	Available in some cantons; mitigates marriage penalty	Check cantonal availability and limits
T2-CH-5	Wealth tax (Vermogenssteuer)	Separate tax on net assets; filed on same return	Flag — separate computation required; out of scope
T2-CH-6	Quellensteuer for foreign nationals without C permit	Different tax regime entirely	Escalate — this skill does not cover Quellensteuer

Section 7 — Excel Working Paper Template

SWISS CANTONAL/COMMUNAL TAX WORKING PAPER (SELF-EMPLOYED)
Taxpayer: _______________  AHV-Nr: _______________  FY: 2025
Canton: _______________  Municipality: _______________

SECTION A — SELF-EMPLOYMENT INCOME
                                        CHF
Gross self-employment income:          ___________
Less: Geschaeftsaufwand:               ___________
Net self-employment income:            ___________

SECTION B — DEDUCTIONS
AHV/IV/EO contributions:              ___________
BVG (Pillar 2) contributions:         ___________
Saeule 3a (Pillar 3a):                ___________
Cantonal Kinderabzug (per child):      ___________
Cantonal Versicherungsabzug:           ___________
Other cantonal deductions:             ___________
TOTAL DEDUCTIONS                       ___________

SECTION C — STEUERBARES EINKOMMEN
                                        CHF
Cantonal:                              ___________
Federal:                               ___________

SECTION D — TAX COMPUTATION
Einfache Steuer (cantonal tariff):     ___________
Kantonssteuer (x Steuerfuss ____%):    ___________
Gemeindesteuer (x Steuerfuss ____%):   ___________
Kirchensteuer (x Steuerfuss ____%):    ___________
Total cantonal/communal:               ___________
Direkte Bundessteuer:                  ___________
TOTAL INCOME TAX                       ___________

SECTION E — PROVISIONAL PAYMENTS
Vorauszahlungen paid:                  ___________
Remaining balance due / (overpayment): ___________

SECTION F — REVIEWER FLAGS
[ ] Canton and municipality confirmed?
[ ] Current year Steuerfuss verified?
[ ] Church membership confirmed?
[ ] Cantonal deductions used (not federal)?
[ ] Einfache Steuer from official tariff table?
[ ] Inter-cantonal allocation checked (if multi-canton)?
[ ] Saeule 3a within cap (CHF 7,056 or CHF 35,280)?
[ ] Vermogenssteuer (wealth tax) obligation assessed?
[ ] 31 December residence rule applied for mid-year moves?
[ ] Provisional payments reconciled?

Section 8 — Bank Statement Reading Guide

UBS

• Export: CSV/Excel from UBS e-Banking / UBS key4
• Columns: Datum;Text;Belastung;Gutschrift;Saldo
• Amount format: apostrophe thousands, period decimal (e.g., 12'500.00)
• Date: DD.MM.YYYY
• Credits: GUTSCHRIFT [sender], EINGANG [sender]

ZKB (Zurcher Kantonalbank)

• Export: CSV from ZKB eBanking
• Same Swiss format as UBS
• Credits: GUTSCHRIFT [sender], VERGUTUNG [sender]

Raiffeisen

• Export: CSV from Raiffeisen e-Banking
• Standard Swiss format
• Credits: EINZAHLUNG [sender], GUTSCHRIFT [sender]

PostFinance

• Export: CSV/XML from PostFinance e-Finance
• Columns: Buchungsdatum;Text;Gutschrift;Lastschrift;Saldo
• Credits: GUTSCHRIFT [sender]

Credit Suisse (now UBS)

• Export: CSV from CS Direct / migrated to UBS
• Standard Swiss format

Cantonal Banks (BCGE, BCV, BLKB, LUKB, SGKB, etc.)

• Export varies; typically CSV with Swiss format
• Each cantonal bank serves its region; narration language matches canton (DE/FR/IT)

TWINT

• Not a bank — TWINT payments appear in primary bank statement
• Look for: TWINT EINGANG [sender], TWINT GUTSCHRIFT
• Increasingly used for small business payments

QR-Rechnung (QR-Bill)

• Swiss standard payment slip; receipts appear as QR-RECHNUNG EINGANG
• Reference number allows matching to invoices

Key Swiss Banking Notes

• Amounts in CHF; apostrophe as thousands separator (e.g., 12'500.00), period decimal
• German-speaking cantons: Gutschrift, Belastung
• French-speaking cantons: Credit, Debit, Versement
• Italian-speaking cantons: Accredito, Addebito
• Swiss banks are multilingual; narration language may vary

Section 9 — Onboarding Fallback

Canton and municipality:

"To compute your Swiss cantonal and communal tax, I need to know your exact canton and municipality (Gemeinde) of residence. The Steuerfuss (tax multiplier) varies enormously between municipalities — for example, Zurich city has a combined multiplier of ~230%, while Wollerau (SZ) is ~90%. Where do you live as of 31 December of the tax year?"

Church membership:

"Are you a member of a recognised church in Switzerland (Evangelisch-Reformierte, Romisch-Katholische, or Christkatholische Kirche)? Church members pay Kirchensteuer, typically 5-15% of the einfache Steuer. If you have formally exited (Kirchenaustritt), no church tax applies. This can significantly reduce your total tax burden."

Steuerfuss verification:

"The municipal and cantonal Steuerfuss can change each year. I will use the most recently published values, but please confirm by checking with your Gemeinde or at the ESTV calculator (swisstaxcalculator.estv.admin.ch). Small changes in Steuerfuss can affect your tax by hundreds or thousands of francs."

Inter-cantonal activity:

"Do you conduct business activities in a canton other than your residence, or do you own real property in another canton? If so, an inter-cantonal Steuerausscheidung (tax allocation) is required to determine which canton taxes which portion of your income. This is a complex area that typically requires a Treuhaender."

Section 10 — Reference Material

Key Legislation

• Key Legislation list — - StHG (SR 642.14) — Federal Tax Harmonisation Act (Steuerharmonisierungsgesetz) - DBG (SR 642.11) — Federal Direct Tax Act (for federal tax; companion to cantonal) - Individual cantonal Steuergesetze — each of 26 cantons has its own tax law - BGE (Federal Supreme Court) — rulings on inter-cantonal allocation and Doppelbesteuerungsverbot - Bundesverfassung Art. 127 Abs. 3 — prohibition of double taxation between cantons (StHG (SR 642.14); DBG (SR 642.11); Bundesverfassung Art. 127 Abs. 3)

Filing Deadlines

Filing Deadlines (Filing Deadlines)

Canton	Standard Deadline	Extension
Most cantons	31 March following year	Yes — typically to 30 September or 30 November
Zurich (ZH)	31 March	Online Fristverlaengerung
Bern (BE)	15 March	Extension available
Geneva (GE)	31 March	Extension available
Vaud (VD)	15 March	Extension available
Ticino (TI)	30 April	Extension available

Provisional Payments

• Provisional Payments — - Most cantons issue provisional tax invoices based on prior year - 9-12 monthly or 3-4 quarterly instalments - Overpayment: Vergutungszins (credit interest) ~0-1% - Underpayment: Verzugszins (arrears interest) ~3-5% (Section 10 — Provisional Payments)

Where to Find Current Steuerfuss

• Where to Find Current Steuerfuss — - ESTV tax calculator: swisstaxcalculator.estv.admin.ch - SSK cantonal comparison: www.steuerkonferenz.ch - Individual cantonal portals (ZH: steuern.zh.ch, BE: taxme.ch, GE: ge.ch/impots) (Section 10 — Where to Find Current Steuerfuss)

Record Keeping

• Record Keeping — - Steuererklarung and Beilagen: 10 years - Business records (Buchfuhrung): 10 years (OR Art. 958f) - Church exit documentation: retain permanently (OR Art. 958f)

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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