Asked about Swiss federal income tax (direkte Bundessteuer / impot federal direct) for self-employed individuals.
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Standard federal tax filing deadline
31 March (standard, varies by canton)DBG Art. 124 (Bundesgesetz über die direkte Bundessteuer, SR 642.11)
Grundtarif (Single) -- tax-free threshold (0% bracket)
CHF 0 – 17,800 at 0%DBG Art. 214 (SR 642.11)
Grundtarif (Single) -- bracket CHF 17,801–31,600
0.77%DBG Art. 214 (SR 642.11)
Grundtarif (Single) -- bracket CHF 31,601–41,400
0.88%–2.64%DBG Art. 214 (SR 642.11)
Grundtarif (Single) -- bracket CHF 41,401–55,200
2.97%DBG Art. 214 (SR 642.11)
Grundtarif (Single) -- bracket CHF 55,201–72,500
5.94%DBG Art. 214 (SR 642.11)
Grundtarif (Single) -- bracket CHF 72,501–78,100
6.60%DBG Art. 214 (SR 642.11)
Grundtarif (Single) -- bracket CHF 78,101–103,600
8.80%DBG Art. 214 (SR 642.11)
Grundtarif (Single) -- bracket CHF 103,601–134,600
11.00%DBG Art. 214 (SR 642.11)
Grundtarif (Single) -- bracket CHF 134,601–176,000
13.20%DBG Art. 214 (SR 642.11)
Grundtarif (Single) -- maximum effective rate (CHF 176,001+)
11.50% max effective rateDBG Art. 214 (SR 642.11)
Verheiratetentarif (Married) -- tax-free threshold
~CHF 30,800DBG Art. 214 (SR 642.11)
Verheiratetentarif (Married) -- maximum effective rate threshold
11.5% max effective rate reached ~CHF 912,600DBG Art. 214 (SR 642.11)
Säule 3a maximum contribution (with BVG/Pensionskasse) -- 2025
CHF 7,258BVV 3; DBG Art. 33 (SR 642.11)
Säule 3a maximum contribution (without BVG) -- 2025 -- percentage rule
20% of net earned incomeBVV 3; DBG Art. 33 (SR 642.11)
Säule 3a maximum contribution (without BVG) -- 2025 -- absolute cap
CHF 36,288BVV 3; DBG Art. 33 (SR 642.11)
AHV/IV/EO total self-employed contribution rate
10.0%AHVG (SR 831.10); DBG Art. 33 Abs. 1 lit. d, f
AHV/IV/EO -- income threshold below which declining scale applies
CHF 10,100AHVG (SR 831.10)
AHV/IV/EO declining scale upper bound (full rate from this income)
CHF 60,500 (raised from CHF 58,800 in 2024)BSV Fedlex SR 831.108, Verordnung AHV/IV/EO ab 1. Jan 2025 (Bundesratsbeschluss 28.08.2024); Wanner Treuhand Beitragssätze 2025
Kinderabzug (child deduction) -- federal
CHF 6,700 per childDBG Art. 35 (SR 642.11)
Married couple deduction -- federal
CHF 2,800DBG Art. 33 (SR 642.11)
Unterstützungsabzug (support deduction) -- federal
Up to CHF 7,050DBG Art. 35 (SR 642.11)
Weiterbildung (professional training/education) deduction cap
Up to CHF 12,900DBG Art. 33a (SR 642.11)
Low-value asset threshold (immediate expensing)
Under CHF 1,000DBG Art. 28; ESTV Merkblatt (SR 642.11)
Depreciation -- Computer/Laptop/PC (straight-line)
40%DBG Art. 28; ESTV Merkblatt
Depreciation -- Computer/Laptop/PC (reducing balance)
50%DBG Art. 28; ESTV Merkblatt
Depreciation -- Büromöbel/office furniture (straight-line)
12.5%DBG Art. 28; ESTV Merkblatt
Depreciation -- Büromöbel/office furniture (reducing balance)
25%DBG Art. 28; ESTV Merkblatt
Depreciation -- Fahrzeug/vehicle (straight-line)
20%DBG Art. 28; ESTV Merkblatt
Depreciation -- Fahrzeug/vehicle (reducing balance)
40%DBG Art. 28; ESTV Merkblatt
Depreciation -- Maschine/equipment (straight-line)
12.5%–20%DBG Art. 28; ESTV Merkblatt
Depreciation -- Maschine/equipment (reducing balance)
25%–40%DBG Art. 28; ESTV Merkblatt
Depreciation -- Gebäude/commercial building (straight-line)
2%–4%DBG Art. 28; ESTV Merkblatt
Depreciation -- Gebäude/commercial building (reducing balance)
3%–7%DBG Art. 28; ESTV Merkblatt
Withholding tax (Verrechnungssteuer / VSt) on capital income
35%Verrechnungssteuergesetz (VStG, SR 642.21)
MWST (VAT) standard rate
8.1%Mehrwertsteuergesetz (MWSTG, SR 641.20)
Persistent non-filing fine (maximum)
Up to CHF 1,000DBG Art. 175 (SR 642.11)
Tax evasion penalty range
33.3%–300% of evaded taxDBG Art. 175 (SR 642.11)
Quick Reference
| Field | Value |
|---|---|
| Country | Switzerland (Federal level only) |
| Tax | Direkte Bundessteuer (DBSt) |
| Currency | CHF only |
| Tax year | Calendar year |
| Primary legislation | Bundesgesetz uber die direkte Bundessteuer (DBG), SR 642.11 |
| Supporting legislation | AHVG; BVG; BVV 3 |
| Tax authority | ESTV / AFC |
| Filing portal | Cantonal tax portal (varies -- federal filed with cantonal return) |
| Filing deadline | 31 March (standard, varies by canton) / extensions routinely available |
| Contributor | Open Accountants Community |
| Validated by | Pending -- requires sign-off by Swiss Treuhnder or Steuerberater |
| Validation date | Pending |
| Skill version | 2.0 |
IMPORTANT: This skill covers FEDERAL tax only. Cantonal and municipal taxes are separate and typically represent the majority of the total tax burden. They are out of scope.
Federal Tax Tariff -- Grundtarif (Single) -- Approximate
| Taxable Income (CHF) | Approx. Marginal Rate |
|---|---|
| 0 -- 17,800 | 0% |
| 17,801 -- 31,600 | 0.77% |
| 31,601 -- 41,400 | 0.88% -- 2.64% |
| 41,401 -- 55,200 | 2.97% |
| 55,201 -- 72,500 | 5.94% |
| 72,501 -- 78,100 | 6.60% |
| 78,101 -- 103,600 | 8.80% |
| 103,601 -- 134,600 | 11.00% |
| 134,601 -- 176,000 | 13.20% |
| 176,001+ | 11.50% max effective rate |
More favourable. Tax-free threshold ~CHF 30,800. Maximum effective rate 11.5% reached ~CHF 912,600.
Saule 3a Limits (2025)
| Category | Maximum (CHF) |
|---|---|
| With BVG (Pensionskasse) | 7,258 |
| Without BVG | 20% of net earned income, max 36,288 |
AHV/IV/EO (Self-Employed)
| Component | Rate |
|---|---|
| Total AHV/IV/EO | 10.0% |
Key Deduction Lines
| Line | Description |
|---|---|
| Geschaftsaufwand | Business expenses |
| Abschreibungen | Depreciation |
| AHV/IV/EO | Social insurance contributions |
| BVG | Pillar 2 pension |
| Saule 3a | Pillar 3a |
| Kinderabzug | CHF 6,700 per child |
Conservative Defaults
| Ambiguity | Default |
|---|---|
| Unknown marital status | STOP -- determines tariff |
| Unknown BVG status | Without BVG (higher 3a limit applies) |
| Unknown business-use % | 0% deduction |
| Unknown expense category | Not deductible |
| Unknown cantonal question | ESCALATE -- federal only |
This is the deterministic pre-classifier. When a bank statement transaction matches a pattern below, apply the treatment directly. If none match, fall through to Tier 1 rules in Section 5.
3.1 Income Patterns (Credits)
| Pattern | Tax Line | Treatment | Notes |
|---|---|---|---|
| ZAHLUNG, UBERWEISUNG [client], HONORAR | Einkünfte selbstandige Erwerbstatigkeit | Business income | Extract net if MWST-registered |
| STRIPE PAYOUT, PAYPAL PAYOUT | Business income | Revenue | Platform payout |
| LOHN, GEHALT, ARBEITGEBER | Einkünfte unselbstandige Erwerbstatigkeit | NOT self-employment | Employment income |
| MIETEINNAHME, MIETZINS | Einkünfte Liegenschaft | NOT self-employment | Rental income |
| ZINSEN, KAPITALERTRAG, DIVIDENDE | Einkünfte Vermogen | NOT self-employment | Capital income (VSt 35%) |
| STEUERRUCKERSTATTUNG, RUCKZAHLUNG | EXCLUDE | Not income | Tax refund |
3.2 Expense Patterns (Debits) -- Fully Deductible (Geschaftsaufwand)
| Pattern | Category | Treatment | Notes |
|---|---|---|---|
| BÜROMIETE, GESCHÄFTSMIETE, OFFICE RENT | Raumkosten | Fully deductible | Dedicated premises |
| BERUFSHAFTPFLICHT, VERSICHERUNG (business) | Versicherung | Fully deductible | Professional insurance |
| TREUHAND, BUCHHALTER, STEUERBERATER | Beratungskosten | Fully deductible | |
| RECHTSANWALT, NOTAR (business) | Rechtskosten | Fully deductible | |
| BÜROMATERIAL | Bürobedarf | Fully deductible | |
| WERBUNG, MARKETING, GOOGLE ADS | Werbekosten | Fully deductible | |
| WEITERBILDUNG, KURS, SEMINAR | Weiterbildung | Fully deductible (up to CHF 12,900) | Job-related |
| VERBANDSBEITRAG, MITGLIEDSCHAFT | Beitrge | Fully deductible | Professional associations |
| BANKGEBÜHR, KONTOFÜHRUNG | Bankspesen | Fully deductible | Business account |
| STRIPE FEE, PAYPAL FEE | Transaktionskosten | Fully deductible | |
| SOFTWARE, LIZENZ, ABONNEMENT (under CHF 1,000) | IT-Kosten | Fully deductible | Low-value = immediate expense |
3.3 Expense Patterns -- Social Insurance
| Pattern | Treatment | Notes |
|---|---|---|
| AHV, AUSGLEICHSKASSE, SVA | Fully deductible | AHV/IV/EO contributions |
| BVG, PENSIONSKASSE, AUFFANGEINRICHTUNG | Fully deductible | Pillar 2 |
| SÄULE 3A, VORSORGE 3A | Deductible within limits | CHF 7,258 or CHF 36,288 |
3.4 Expense Patterns -- Travel
| Pattern | Category | Treatment | Notes |
|---|---|---|---|
| FLUG, SWISS, EASYJET, RYANAIR | Reisekosten | Fully deductible | Business purpose |
| HOTEL, BOOKING.COM | Reisekosten | Fully deductible | Business travel |
| SBB, BLS, ZVV | Reisekosten | Fully deductible | Business travel |
| TAXI, UBER | Reisekosten | Fully deductible | Business purpose |
| TANKSTELLE, MIGROL, COOP PRONTO, BP | Fahrzeugkosten | T2 -- business % only |
3.5 Expense Patterns -- NOT Deductible
| Pattern | Treatment | Notes |
|---|---|---|
| PRIVAT, LEBENSMITTEL, MIGROS, COOP (groceries) | NOT deductible | Lebenshaltungskosten |
| BUSSE, ORDNUNGSBUSSE | NOT deductible | Fines |
| BUNDESSTEUER, KANTONSSTEUER, STEUERN | NOT deductible | Income tax |
| PRIVATBEZUG | NOT deductible | Drawings |
3.6 Capital Items
| Pattern | Straight-Line | Reducing Balance | Notes |
|---|---|---|---|
| COMPUTER, LAPTOP, PC | 40% | 50% | |
| BÜROMÖBEL | 12.5% | 25% | |
| FAHRZEUG, AUTO (business) | 20% | 40% | |
| MASCHINE, EQUIPMENT | 12.5%-20% | 25%-40% | |
| GEBÄUDE (commercial) | 2%-4% | 3%-7% | |
| Low-value (under CHF 1,000) | 100% immediate | -- |
3.7 Exclusions
| Pattern | Treatment | Notes |
|---|---|---|
| EIGENÜBERWEISUNG, INTERNAL | EXCLUDE | Own-account transfer |
| DARLEHEN, KREDIT, AMORTISATION | EXCLUDE | Loan principal |
| DARLEHENSZINS (business) | Deductible | Business loan interest |
| MWST ZAHLUNG | EXCLUDE from P&L | MWST liability |
| STEUERZAHLUNG | EXCLUDE | Tax payment |
3.8 Swiss Banks -- Statement Format Reference
| Bank | Format | Key Fields | Notes |
|---|---|---|---|
| UBS | CSV, PDF, MT940 | Buchungsdatum, Text, Betrag | UBS e-banking export |
| PostFinance | CSV, PDF | Datum, Buchungstext, Gutschrift/Belastung | PostFinance e-Finance |
| ZKB (Zurcher Kantonalbank) | CSV, PDF | Datum, Text, Betrag | |
| Credit Suisse / UBS (merged) | CSV, PDF | Datum, Beschreibung, Betrag | Post-merger formats |
| Raiffeisen CH | CSV, PDF | Datum, Buchungstext, Betrag | |
| Revolut, Wise | CSV | Date, Counterparty, Amount | Multi-currency |
Input line:
15.03.2025 ; UBS Gutschrift ; AGENTUR ZURICH AG ; Honorar Mrz 2025 ; +8,100.00 ; CHF
Reasoning: Client payment. If MWST-registered (8.1% standard rate), CHF 8,100 may include MWST. Check invoice: if gross, net = CHF 7,493.06 + CHF 606.94 MWST. If Kleinunternehmer, full CHF 8,100.
Classification: Business income = CHF 7,493.06 (or CHF 8,100 if not MWST-registered).
Input line:
15.02.2025 ; PostFinance Belastung ; AUSGLEICHSKASSE ZURICH ; AHV/IV/EO ; -4,800.00 ; CHF
Reasoning: AHV/IV/EO contributions. Fully deductible from taxable income.
Classification: Deductible. Reduces taxable income.
Input line:
30.06.2025 ; ZKB Überweisung ; CREDIT SUISSE SÄULE 3A ; Einzahlung 2025 ; -7,258.00 ; CHF
Reasoning: Saule 3a at maximum (CHF 7,258 with BVG). Fully deductible.
Classification: Deductible (within limit). If without BVG, could be up to CHF 36,288.
Input line:
01.04.2025 ; UBS Lastschrift ; ADOBE INC ; Creative Cloud ; -35.90 ; CHF
Reasoning: Monthly SaaS subscription. Under CHF 1,000. Fully deductible as Geschaftsaufwand.
Classification: Geschaftsaufwand -- IT. Fully deductible.
Input line:
30.09.2025 ; PostFinance ; STEUERAMT ZH ; Kantonssteuer 2025 ; -5,000.00 ; CHF
Reasoning: Tax payment. Not deductible. Not a business expense.
Classification: EXCLUDE. Not deductible.
Input line:
03.06.2025 ; UBS Karte ; DIGITEC ; Drucker ; -890.00 ; CHF
Reasoning: Printer CHF 890. Under CHF 1,000 low-value threshold. Immediate full deduction.
Classification: Geschaftsaufwand. Fully deductible in year of purchase.
5.6 Personal Deductions (Federal)
| Deduction | CHF |
|---|---|
| Married couple | 2,800 |
| Kinderabzug | 6,700 per child |
| Unterstützungsabzug | Up to 7,050 |
5.7 Non-Deductible
| Expense | Reason |
|---|---|
| Personal living expenses | Art. 34 DBG |
| Fines (Bussen) | Public policy |
| Income tax (all levels) | Tax on income |
| Capital expenditure | Through Abschreibungen |
5.8 Filing and Penalties
| Item | Detail |
|---|---|
| Standard deadline | 31 March (varies by canton) |
| Extensions | Routinely available |
| Late filing | Reminder + fee; estimated assessment |
| Persistent non-filing | Fine up to CHF 1,000 |
| Tax evasion | 33.3%-300% of evaded tax |
SWITZERLAND FEDERAL INCOME TAX -- WORKING PAPER
Tax Year: 2025
Client: ___________________________
Marital Status: Single / Married
Canton: ___________ (for filing only -- cantonal tax is OUT OF SCOPE)
A. SELF-EMPLOYMENT INCOME
A1. Business revenue (net of MWST) ___________
A2. Other business income ___________
A3. Total ___________
B. GESCHÄFTSAUFWAND
B1. Raumkosten ___________
B2. Versicherungen (business) ___________
B3. Beratungskosten ___________
B4. IT / Software ___________
B5. Marketing ___________
B6. Reisekosten ___________
B7. Fahrzeugkosten (business %) ___________
B8. Abschreibungen ___________
B9. Bankspesen ___________
B10. Übrige Geschäftsaufwand ___________
B11. Total ___________
C. NET SELF-EMPLOYMENT INCOME (A3 - B11) ___________
D. DEDUCTIONS
D1. AHV/IV/EO ___________
D2. BVG ___________
D3. Säule 3a ___________
D4. Kinderabzug ___________
D5. Other personal deductions ___________
D6. Total deductions ___________
E. STEUERBARES EINKOMMEN (C - D6) ___________
F. DIREKTE BUNDESSTEUER (use ESTV tariff) ___________
NOTE: This is FEDERAL TAX ONLY. Cantonal/municipal = separate.
REVIEWER FLAGS:
[ ] Marital status confirmed (Grundtarif/Verheiratetentarif)?
[ ] BVG status confirmed (affects Säule 3a limit)?
[ ] Home office eligibility confirmed?
[ ] Vehicle business % confirmed?
[ ] AHV contribution rate confirmed (declining scale)?
Swiss Bank Statement Formats
| Bank | Format | Key Fields | Notes |
|---|---|---|---|
| UBS | CSV, PDF, MT940 | Buchungsdatum, Text, Betrag | E-banking export |
| PostFinance | CSV, PDF | Datum, Buchungstext, Gutschrift/Belastung | E-Finance export |
| ZKB | CSV, PDF | Datum, Text, Betrag | |
| Raiffeisen CH | CSV, PDF | Datum, Buchungstext, Betrag | |
| Credit Suisse (now UBS) | CSV, PDF | Datum, Beschreibung, Betrag | Legacy format |
| Revolut, Wise | CSV | Date, Counterparty, Amount | Multi-currency |
Key Swiss Banking Terms
| Term | English | Hint |
|---|---|---|
| Gutschrift | Credit | Potential income |
| Belastung / Lastschrift | Debit | Potential expense |
| Überweisung | Transfer | Check direction |
| Dauerauftrag | Standing order | Regular expense |
| Kartenzahlung | Card payment | Expense |
| Bargeldbezug | Cash withdrawal | Ask purpose |
| Kontoführung | Account maintenance | Bank charge |
| Vergütung | Payment/remuneration | Often income |
ONBOARDING QUESTIONS -- SWITZERLAND FEDERAL INCOME TAX
1. Marital status: single or married?
2. Canton and municipality of residence?
3. BVG (Pensionskasse) member? (Affects Säule 3a limit)
4. Säule 3a contributions made?
5. Home office: dedicated room? Separate business premises?
6. Vehicle: business use %?
7. Phone/internet: business use %?
8. AHV/IV/EO contributions paid?
9. Other income (employment, rental, securities)?
10. Children / dependants?
Key Legislation
| Topic | Reference |
|---|---|
| Self-employment income | DBG Art. 18 |
| Business expenses | DBG Art. 27-31 |
| Non-deductible | DBG Art. 34 |
| Depreciation | DBG Art. 28; ESTV Merkblatt |
| AHV/IV/EO deduction | DBG Art. 33 Abs. 1 lit. d, f |
| BVG / Saule 3a | BVG; BVV 3; DBG Art. 33 |
| Federal tariff | DBG Art. 214 |
| Personal deductions | DBG Art. 33, 33a, 35 |
| Filing | DBG Art. 124 |
| Penalties | DBG Art. 175 (evasion: 33.3%-300%) |
Test 1 -- Single, federal only. Input: Single, net income CHF 100,000, AHV CHF 10,000, Saule 3a CHF 7,258 (has BVG). Expected: Taxable CHF 82,742. Apply Grundtarif. Federal tax ~CHF 3,500-4,000.
Test 2 -- Married, joint. Input: Married, combined CHF 180,000, AHV CHF 12,000, Saule 3a CHF 14,516 total, 2 children. Expected: Taxable ~CHF 140,084. Apply Verheiratetentarif.
Test 3 -- Saule 3a without BVG. Input: Without BVG, net earned income CHF 200,000. Expected: Max 20% = CHF 40,000 but capped CHF 36,288.
Test 4 -- Saule 3a without BVG, income cap. Input: Without BVG, net earned CHF 30,000. Expected: 20% x CHF 30,000 = CHF 6,000.
Test 5 -- Low-value asset. Input: CHF 900 printer. Expected: Immediate expense.
Test 6 -- Cantonal question. Input: "How much tax in Zurich?" Expected: ESCALATE. Federal only.
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 Treuhnder or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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