Name: OpenAccountants MCP Server
Author: OpenAccountants

openaccountants/skills/ch-federal-income-tax.md

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1	---
2	name: ch-federal-income-tax
3	description: >
4	Use this skill whenever asked about Swiss federal income tax (direkte Bundessteuer / impot federal direct) for self-employed individuals. Trigger on phrases like "Bundessteuer", "direkte Bundessteuer", "impot federal direct", "Steuererklarung Schweiz", "selbstandig Steuern Schweiz", "Swiss federal income tax", "self-employed tax Switzerland", "AHV deduction", "Saule 3a", "BVG", "Geschaftsaufwand", or any question about computing or filing FEDERAL income tax for a self-employed person in Switzerland. This skill covers FEDERAL progressive brackets only (0--11.5%), Geschaftsaufwand, AHV/IV/EO deductibility, BVG/Saule 3a deductions, and federal filing. Cantonal and municipal taxes are out of scope. ALWAYS read this skill before touching any Swiss federal income tax work.
5	version: 2.0
6	jurisdiction: CH
7	tax_year: 2025
8	category: international
9	depends_on:
10	- income-tax-workflow-base
11	---
12
13	# Switzerland Federal Income Tax (Direkte Bundessteuer) -- Self-Employed Skill v2.0
14
15	---
16
17	## Section 1 -- Quick Reference
18
19	\| Field \| Value \|
20	\|---\|---\|
21	\| Country \| Switzerland (Federal level only) \|
22	\| Tax \| Direkte Bundessteuer (DBSt) \|
23	\| Currency \| CHF only \|
24	\| Tax year \| Calendar year \|
25	\| Primary legislation \| Bundesgesetz uber die direkte Bundessteuer (DBG), SR 642.11 \|
26	\| Supporting legislation \| AHVG; BVG; BVV 3 \|
27	\| Tax authority \| ESTV / AFC \|
28	\| Filing portal \| Cantonal tax portal (varies -- federal filed with cantonal return) \|
29	\| Filing deadline \| 31 March (standard, varies by canton) / extensions routinely available \|
30	\| Contributor \| Open Accountants Community \|
31	\| Validated by \| Pending -- requires sign-off by Swiss Treuhnder or Steuerberater \|
32	\| Validation date \| Pending \|
33	\| Skill version \| 2.0 \|
34
35	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.
36
37	### Federal Tax Tariff -- Grundtarif (Single) -- Approximate
38
39	\| Taxable Income (CHF) \| Approx. Marginal Rate \|
40	\|---\|---\|
41	\| 0 -- 17,800 \| 0% \|
42	\| 17,801 -- 31,600 \| 0.77% \|
43	\| 31,601 -- 41,400 \| 0.88% -- 2.64% \|
44	\| 41,401 -- 55,200 \| 2.97% \|
45	\| 55,201 -- 72,500 \| 5.94% \|
46	\| 72,501 -- 78,100 \| 6.60% \|
47	\| 78,101 -- 103,600 \| 8.80% \|
48	\| 103,601 -- 134,600 \| 11.00% \|
49	\| 134,601 -- 176,000 \| 13.20% \|
50	\| 176,001+ \| 11.50% max effective rate \|
51
52	NEVER compute Swiss federal tax from these approximate brackets. Use official ESTV tariff tables.
53
54	### Verheiratetentarif (Married)
55
56	More favourable. Tax-free threshold ~CHF 30,800. Maximum effective rate 11.5% reached ~CHF 912,600.
57
58	### Saule 3a Limits (2025)
59
60	\| Category \| Maximum (CHF) \|
61	\|---\|---\|
62	\| With BVG (Pensionskasse) \| 7,258 \|
63	\| Without BVG \| 20% of net earned income, max 36,288 \|
64
65	### AHV/IV/EO (Self-Employed)
66
67	\| Component \| Rate \|
68	\|---\|---\|
69	\| Total AHV/IV/EO \| 10.0% \|
70
71	Fully deductible. Rate 10.0% on income above CHF 10,100 (declining scale below).
72
73	### Key Deduction Lines
74
75	\| Line \| Description \|
76	\|---\|---\|
77	\| Geschaftsaufwand \| Business expenses \|
78	\| Abschreibungen \| Depreciation \|
79	\| AHV/IV/EO \| Social insurance contributions \|
80	\| BVG \| Pillar 2 pension \|
81	\| Saule 3a \| Pillar 3a \|
82	\| Kinderabzug \| CHF 6,700 per child \|
83
84	### Conservative Defaults
85
86	\| Ambiguity \| Default \|
87	\|---\|---\|
88	\| Unknown marital status \| STOP -- determines tariff \|
89	\| Unknown BVG status \| Without BVG (higher 3a limit applies) \|
90	\| Unknown business-use % \| 0% deduction \|
91	\| Unknown expense category \| Not deductible \|
92	\| Unknown cantonal question \| ESCALATE -- federal only \|
93
94	---
95
96	## Section 2 -- Required Inputs and Refusal Catalogue
97
98	### Required Inputs
99
100	Minimum viable -- bank statement for the full tax year, marital status, canton of residence.
101
102	Recommended -- all invoices, AHV/IV/EO contribution statements, BVG certificate, Saule 3a statements, prior year Steuerveranlagung.
103
104	Ideal -- complete business accounts, Anlageverzeichnis, provisional tax notices.
105
106	Refusal if minimum is missing -- SOFT WARN. No bank statement = hard stop. Unknown marital status = hard stop.
107
108	### Refusal Catalogue
109
110	R-CH-1 -- Cantonal / municipal tax. "This skill covers FEDERAL tax only. Cantonal and municipal taxes require separate cantonal skills or Treuhnder consultation. Do not estimate."
111
112	R-CH-2 -- Corporations (AG, GmbH, Verein). "Corporate taxation is separate. Out of scope."
113
114	R-CH-3 -- Non-resident / Quellensteuer. "Source tax for non-residents has different rules. Escalate."
115
116	R-CH-4 -- Interkantonale Steuerausscheidung. "Multi-canton allocation is out of scope."
117
118	R-CH-5 -- Steuererlass / tax relief applications. "Escalate to Treuhnder."
119
120	---
121
122	## Section 3 -- Transaction Pattern Library
123
124	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.
125
126	### 3.1 Income Patterns (Credits)
127
128	\| Pattern \| Tax Line \| Treatment \| Notes \|
129	\|---\|---\|---\|---\|
130	\| ZAHLUNG, UBERWEISUNG [client], HONORAR \| Einkünfte selbstandige Erwerbstatigkeit \| Business income \| Extract net if MWST-registered \|
131	\| STRIPE PAYOUT, PAYPAL PAYOUT \| Business income \| Revenue \| Platform payout \|
132	\| LOHN, GEHALT, ARBEITGEBER \| Einkünfte unselbstandige Erwerbstatigkeit \| NOT self-employment \| Employment income \|
133	\| MIETEINNAHME, MIETZINS \| Einkünfte Liegenschaft \| NOT self-employment \| Rental income \|
134	\| ZINSEN, KAPITALERTRAG, DIVIDENDE \| Einkünfte Vermogen \| NOT self-employment \| Capital income (VSt 35%) \|
135	\| STEUERRUCKERSTATTUNG, RUCKZAHLUNG \| EXCLUDE \| Not income \| Tax refund \|
136
137	### 3.2 Expense Patterns (Debits) -- Fully Deductible (Geschaftsaufwand)
138
139	\| Pattern \| Category \| Treatment \| Notes \|
140	\|---\|---\|---\|---\|
141	\| BÜROMIETE, GESCHÄFTSMIETE, OFFICE RENT \| Raumkosten \| Fully deductible \| Dedicated premises \|
142	\| BERUFSHAFTPFLICHT, VERSICHERUNG (business) \| Versicherung \| Fully deductible \| Professional insurance \|
143	\| TREUHAND, BUCHHALTER, STEUERBERATER \| Beratungskosten \| Fully deductible \| \|
144	\| RECHTSANWALT, NOTAR (business) \| Rechtskosten \| Fully deductible \| \|
145	\| BÜROMATERIAL \| Bürobedarf \| Fully deductible \| \|
146	\| WERBUNG, MARKETING, GOOGLE ADS \| Werbekosten \| Fully deductible \| \|
147	\| WEITERBILDUNG, KURS, SEMINAR \| Weiterbildung \| Fully deductible (up to CHF 12,900) \| Job-related \|
148	\| VERBANDSBEITRAG, MITGLIEDSCHAFT \| Beitrge \| Fully deductible \| Professional associations \|
149	\| BANKGEBÜHR, KONTOFÜHRUNG \| Bankspesen \| Fully deductible \| Business account \|
150	\| STRIPE FEE, PAYPAL FEE \| Transaktionskosten \| Fully deductible \| \|
151	\| SOFTWARE, LIZENZ, ABONNEMENT (under CHF 1,000) \| IT-Kosten \| Fully deductible \| Low-value = immediate expense \|
152
153	### 3.3 Expense Patterns -- Social Insurance
154
155	\| Pattern \| Treatment \| Notes \|
156	\|---\|---\|---\|
157	\| AHV, AUSGLEICHSKASSE, SVA \| Fully deductible \| AHV/IV/EO contributions \|
158	\| BVG, PENSIONSKASSE, AUFFANGEINRICHTUNG \| Fully deductible \| Pillar 2 \|
159	\| SÄULE 3A, VORSORGE 3A \| Deductible within limits \| CHF 7,258 or CHF 36,288 \|
160
161	### 3.4 Expense Patterns -- Travel
162
163	\| Pattern \| Category \| Treatment \| Notes \|
164	\|---\|---\|---\|---\|
165	\| FLUG, SWISS, EASYJET, RYANAIR \| Reisekosten \| Fully deductible \| Business purpose \|
166	\| HOTEL, BOOKING.COM \| Reisekosten \| Fully deductible \| Business travel \|
167	\| SBB, BLS, ZVV \| Reisekosten \| Fully deductible \| Business travel \|
168	\| TAXI, UBER \| Reisekosten \| Fully deductible \| Business purpose \|
169	\| TANKSTELLE, MIGROL, COOP PRONTO, BP \| Fahrzeugkosten \| T2 -- business % only \| \|
170
171	### 3.5 Expense Patterns -- NOT Deductible
172
173	\| Pattern \| Treatment \| Notes \|
174	\|---\|---\|---\|
175	\| PRIVAT, LEBENSMITTEL, MIGROS, COOP (groceries) \| NOT deductible \| Lebenshaltungskosten \|
176	\| BUSSE, ORDNUNGSBUSSE \| NOT deductible \| Fines \|
177	\| BUNDESSTEUER, KANTONSSTEUER, STEUERN \| NOT deductible \| Income tax \|
178	\| PRIVATBEZUG \| NOT deductible \| Drawings \|
179
180	### 3.6 Capital Items
181
182	\| Pattern \| Straight-Line \| Reducing Balance \| Notes \|
183	\|---\|---\|---\|---\|
184	\| COMPUTER, LAPTOP, PC \| 40% \| 50% \| \|
185	\| BÜROMÖBEL \| 12.5% \| 25% \| \|
186	\| FAHRZEUG, AUTO (business) \| 20% \| 40% \| \|
187	\| MASCHINE, EQUIPMENT \| 12.5%-20% \| 25%-40% \| \|
188	\| GEBÄUDE (commercial) \| 2%-4% \| 3%-7% \| \|
189	\| Low-value (under CHF 1,000) \| 100% immediate \| -- \| \|
190
191	### 3.7 Exclusions
192
193	\| Pattern \| Treatment \| Notes \|
194	\|---\|---\|---\|
195	\| EIGENÜBERWEISUNG, INTERNAL \| EXCLUDE \| Own-account transfer \|
196	\| DARLEHEN, KREDIT, AMORTISATION \| EXCLUDE \| Loan principal \|
197	\| DARLEHENSZINS (business) \| Deductible \| Business loan interest \|
198	\| MWST ZAHLUNG \| EXCLUDE from P&L \| MWST liability \|
199	\| STEUERZAHLUNG \| EXCLUDE \| Tax payment \|
200
201	### 3.8 Swiss Banks -- Statement Format Reference
202
203	\| Bank \| Format \| Key Fields \| Notes \|
204	\|---\|---\|---\|---\|
205	\| UBS \| CSV, PDF, MT940 \| Buchungsdatum, Text, Betrag \| UBS e-banking export \|
206	\| PostFinance \| CSV, PDF \| Datum, Buchungstext, Gutschrift/Belastung \| PostFinance e-Finance \|
207	\| ZKB (Zurcher Kantonalbank) \| CSV, PDF \| Datum, Text, Betrag \| \|
208	\| Credit Suisse / UBS (merged) \| CSV, PDF \| Datum, Beschreibung, Betrag \| Post-merger formats \|
209	\| Raiffeisen CH \| CSV, PDF \| Datum, Buchungstext, Betrag \| \|
210	\| Revolut, Wise \| CSV \| Date, Counterparty, Amount \| Multi-currency \|
211
212	---
213
214	## Section 4 -- Worked Examples
215
216	### Example 1 -- Client Payment (MWST-registered)
217
218	Input line:
219	`15.03.2025 ; UBS Gutschrift ; AGENTUR ZURICH AG ; Honorar Mrz 2025 ; +8,100.00 ; CHF`
220
221	Reasoning:
222	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.
223
224	Classification: Business income = CHF 7,493.06 (or CHF 8,100 if not MWST-registered).
225
226	### Example 2 -- AHV Contribution
227
228	Input line:
229	`15.02.2025 ; PostFinance Belastung ; AUSGLEICHSKASSE ZURICH ; AHV/IV/EO ; -4,800.00 ; CHF`
230
231	Reasoning:
232	AHV/IV/EO contributions. Fully deductible from taxable income.
233
234	Classification: Deductible. Reduces taxable income.
235
236	### Example 3 -- Saule 3a Contribution
237
238	Input line:
239	`30.06.2025 ; ZKB Überweisung ; CREDIT SUISSE SÄULE 3A ; Einzahlung 2025 ; -7,258.00 ; CHF`
240
241	Reasoning:
242	Saule 3a at maximum (CHF 7,258 with BVG). Fully deductible.
243
244	Classification: Deductible (within limit). If without BVG, could be up to CHF 36,288.
245
246	### Example 4 -- Software Subscription
247
248	Input line:
249	`01.04.2025 ; UBS Lastschrift ; ADOBE INC ; Creative Cloud ; -35.90 ; CHF`
250
251	Reasoning:
252	Monthly SaaS subscription. Under CHF 1,000. Fully deductible as Geschaftsaufwand.
253
254	Classification: Geschaftsaufwand -- IT. Fully deductible.
255
256	### Example 5 -- Cantonal Tax Payment (Exclude)
257
258	Input line:
259	`30.09.2025 ; PostFinance ; STEUERAMT ZH ; Kantonssteuer 2025 ; -5,000.00 ; CHF`
260
261	Reasoning:
262	Tax payment. Not deductible. Not a business expense.
263
264	Classification: EXCLUDE. Not deductible.
265
266	### Example 6 -- Low-Value Asset
267
268	Input line:
269	`03.06.2025 ; UBS Karte ; DIGITEC ; Drucker ; -890.00 ; CHF`
270
271	Reasoning:
272	Printer CHF 890. Under CHF 1,000 low-value threshold. Immediate full deduction.
273
274	Classification: Geschaftsaufwand. Fully deductible in year of purchase.
275
276	---
277
278	## Section 5 -- Tier 1 Rules (When Data Is Clear)
279
280	### 5.1 Business Income
281
282	All self-employment income is Einkünfte aus selbstandiger Erwerbstatigkeit (Art. 18 DBG). For MWST-registered, report net.
283
284	### 5.2 Geschaftsaufwand
285
286	Business expenses deductible under DBG Art. 27-31. Must be business-related.
287
288	### 5.3 Abschreibungen (Depreciation)
289
290	Choose straight-line or reducing balance (consistent per asset). ESTV guideline rates apply. Low-value under CHF 1,000 may be expensed immediately.
291
292	### 5.4 AHV/IV/EO Deductibility
293
294	Fully deductible. Self-employed pay 10.0% on income above CHF 10,100 (declining scale below). Circular calculation resolved by Ausgleichskasse.
295
296	### 5.5 Saule 3a and BVG
297
298	- With BVG: max CHF 7,258
299	- Without BVG: 20% of net earned income, max CHF 36,288
300	- Hard cap -- excess not deductible
301
302	### 5.6 Personal Deductions (Federal)
303
304	\| Deduction \| CHF \|
305	\|---\|---\|
306	\| Married couple \| 2,800 \|
307	\| Kinderabzug \| 6,700 per child \|
308	\| Unterstützungsabzug \| Up to 7,050 \|
309
310	### 5.7 Non-Deductible
311
312	\| Expense \| Reason \|
313	\|---\|---\|
314	\| Personal living expenses \| Art. 34 DBG \|
315	\| Fines (Bussen) \| Public policy \|
316	\| Income tax (all levels) \| Tax on income \|
317	\| Capital expenditure \| Through Abschreibungen \|
318
319	### 5.8 Filing and Penalties
320
321	\| Item \| Detail \|
322	\|---\|---\|
323	\| Standard deadline \| 31 March (varies by canton) \|
324	\| Extensions \| Routinely available \|
325	\| Late filing \| Reminder + fee; estimated assessment \|
326	\| Persistent non-filing \| Fine up to CHF 1,000 \|
327	\| Tax evasion \| 33.3%-300% of evaded tax \|
328
329	### 5.9 Provisional Tax
330
331	Billed by canton based on prior assessment. Interest on under/overpayment (Ausgleichszins).
332
333	---
334
335	## Section 6 -- Tier 2 Catalogue (Reviewer Judgement Required)
336
337	### 6.1 Home Office (Arbeitszimmer)
338
339	Deductible if predominantly business use AND no separate business premises. Proportion by floor area. Flag for reviewer.
340
341	### 6.2 Vehicle Business Use
342
343	Business vs private split required. Private use of business vehicle = taxable benefit (Naturallohn). Flag for reviewer.
344
345	### 6.3 Phone / Internet Mixed Use
346
347	Business portion only. Default 0%.
348
349	### 6.4 BVG Voluntary Contributions
350
351	Self-employed may voluntarily join BVG. Contributions fully deductible. Flag for reviewer to confirm BVG status.
352
353	### 6.5 AHV Declining Scale
354
355	For income CHF 10,100-58,800, rate is less than 10%. Use official AHV table.
356
357	---
358
359	## Section 7 -- Excel Working Paper Template
360
361	```
362	SWITZERLAND FEDERAL INCOME TAX -- WORKING PAPER
363	Tax Year: 2025
364	Client: ___________________________
365	Marital Status: Single / Married
366	Canton: ___________ (for filing only -- cantonal tax is OUT OF SCOPE)
367
368	A. SELF-EMPLOYMENT INCOME
369	A1. Business revenue (net of MWST) ___________
370	A2. Other business income ___________
371	A3. Total ___________
372
373	B. GESCHÄFTSAUFWAND
374	B1. Raumkosten ___________
375	B2. Versicherungen (business) ___________
376	B3. Beratungskosten ___________
377	B4. IT / Software ___________
378	B5. Marketing ___________
379	B6. Reisekosten ___________
380	B7. Fahrzeugkosten (business %) ___________
381	B8. Abschreibungen ___________
382	B9. Bankspesen ___________
383	B10. Übrige Geschäftsaufwand ___________
384	B11. Total ___________
385
386	C. NET SELF-EMPLOYMENT INCOME (A3 - B11) ___________
387
388	D. DEDUCTIONS
389	D1. AHV/IV/EO ___________
390	D2. BVG ___________
391	D3. Säule 3a ___________
392	D4. Kinderabzug ___________
393	D5. Other personal deductions ___________
394	D6. Total deductions ___________
395
396	E. STEUERBARES EINKOMMEN (C - D6) ___________
397
398	F. DIREKTE BUNDESSTEUER (use ESTV tariff) ___________
399
400	NOTE: This is FEDERAL TAX ONLY. Cantonal/municipal = separate.
401
402	REVIEWER FLAGS:
403	[ ] Marital status confirmed (Grundtarif/Verheiratetentarif)?
404	[ ] BVG status confirmed (affects Säule 3a limit)?
405	[ ] Home office eligibility confirmed?
406	[ ] Vehicle business % confirmed?
407	[ ] AHV contribution rate confirmed (declining scale)?
408	```
409
410	---
411
412	## Section 8 -- Bank Statement Reading Guide
413
414	### Swiss Bank Statement Formats
415
416	\| Bank \| Format \| Key Fields \| Notes \|
417	\|---\|---\|---\|---\|
418	\| UBS \| CSV, PDF, MT940 \| Buchungsdatum, Text, Betrag \| E-banking export \|
419	\| PostFinance \| CSV, PDF \| Datum, Buchungstext, Gutschrift/Belastung \| E-Finance export \|
420	\| ZKB \| CSV, PDF \| Datum, Text, Betrag \| \|
421	\| Raiffeisen CH \| CSV, PDF \| Datum, Buchungstext, Betrag \| \|
422	\| Credit Suisse (now UBS) \| CSV, PDF \| Datum, Beschreibung, Betrag \| Legacy format \|
423	\| Revolut, Wise \| CSV \| Date, Counterparty, Amount \| Multi-currency \|
424
425	### Key Swiss Banking Terms
426
427	\| Term \| English \| Hint \|
428	\|---\|---\|---\|
429	\| Gutschrift \| Credit \| Potential income \|
430	\| Belastung / Lastschrift \| Debit \| Potential expense \|
431	\| Überweisung \| Transfer \| Check direction \|
432	\| Dauerauftrag \| Standing order \| Regular expense \|
433	\| Kartenzahlung \| Card payment \| Expense \|
434	\| Bargeldbezug \| Cash withdrawal \| Ask purpose \|
435	\| Kontoführung \| Account maintenance \| Bank charge \|
436	\| Vergütung \| Payment/remuneration \| Often income \|
437
438	---
439
440	## Section 9 -- Onboarding Fallback
441
442	```
443	ONBOARDING QUESTIONS -- SWITZERLAND FEDERAL INCOME TAX
444	1. Marital status: single or married?
445	2. Canton and municipality of residence?
446	3. BVG (Pensionskasse) member? (Affects Säule 3a limit)
447	4. Säule 3a contributions made?
448	5. Home office: dedicated room? Separate business premises?
449	6. Vehicle: business use %?
450	7. Phone/internet: business use %?
451	8. AHV/IV/EO contributions paid?
452	9. Other income (employment, rental, securities)?
453	10. Children / dependants?
454	```
455
456	---
457
458	## Section 10 -- Reference Material
459
460	### Key Legislation
461
462	\| Topic \| Reference \|
463	\|---\|---\|
464	\| Self-employment income \| DBG Art. 18 \|
465	\| Business expenses \| DBG Art. 27-31 \|
466	\| Non-deductible \| DBG Art. 34 \|
467	\| Depreciation \| DBG Art. 28; ESTV Merkblatt \|
468	\| AHV/IV/EO deduction \| DBG Art. 33 Abs. 1 lit. d, f \|
469	\| BVG / Saule 3a \| BVG; BVV 3; DBG Art. 33 \|
470	\| Federal tariff \| DBG Art. 214 \|
471	\| Personal deductions \| DBG Art. 33, 33a, 35 \|
472	\| Filing \| DBG Art. 124 \|
473	\| Penalties \| DBG Art. 175 (evasion: 33.3%-300%) \|
474
475	### Test Suite
476
477	Test 1 -- Single, federal only.
478	Input: Single, net income CHF 100,000, AHV CHF 10,000, Saule 3a CHF 7,258 (has BVG).
479	Expected: Taxable CHF 82,742. Apply Grundtarif. Federal tax ~CHF 3,500-4,000.
480
481	Test 2 -- Married, joint.
482	Input: Married, combined CHF 180,000, AHV CHF 12,000, Saule 3a CHF 14,516 total, 2 children.
483	Expected: Taxable ~CHF 140,084. Apply Verheiratetentarif.
484
485	Test 3 -- Saule 3a without BVG.
486	Input: Without BVG, net earned income CHF 200,000.
487	Expected: Max 20% = CHF 40,000 but capped CHF 36,288.
488
489	Test 4 -- Saule 3a without BVG, income cap.
490	Input: Without BVG, net earned CHF 30,000.
491	Expected: 20% x CHF 30,000 = CHF 6,000.
492
493	Test 5 -- Low-value asset.
494	Input: CHF 900 printer.
495	Expected: Immediate expense.
496
497	Test 6 -- Cantonal question.
498	Input: "How much tax in Zurich?"
499	Expected: ESCALATE. Federal only.
500
501	---
502
503	## PROHIBITIONS
504
505	- NEVER compute Swiss federal tax from approximate brackets -- use ESTV tariff tables
506	- NEVER apply Grundtarif to married or Verheiratetentarif to single
507	- NEVER estimate cantonal or municipal taxes -- FEDERAL ONLY
508	- NEVER allow Saule 3a above applicable maximum
509	- NEVER allow income tax as a deduction
510	- NEVER allow fines as deductions
511	- NEVER allow capital expenditure directly as expense
512	- NEVER present federal tax as total tax burden
513	- NEVER present calculations as definitive
514
515	---
516
517	## Disclaimer
518
519	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.
520
521	The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
522

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About

Use this skill whenever asked about Swiss federal income tax (direkte Bundessteuer / impot federal direct) for self-employed individuals. Trigger on phrases like "Bundessteuer", "direkte Bundessteuer", "impot federal direct", "Steuererklarung Schweiz", "selbstandig Steuern Schweiz", "Swiss federal income tax", "self-employed tax Switzerland", "AHV deduction", "Saule 3a", "BVG", "Geschaftsaufwand", or any question about computing or filing FEDERAL income tax for a self-employed person in Switzerland. This skill covers FEDERAL progressive brackets only (0--11.5%), Geschaftsaufwand, AHV/IV/EO deductibility, BVG/Saule 3a deductions, and federal filing. Cantonal and municipal taxes are out of scope. ALWAYS read this skill before touching any Swiss federal income tax work.

CHty-2025

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