Switzerland · Income Tax

Source-cited draft: corporate income tax for Switzerland (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Source-cited draft: tax overview for Switzerland (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

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.

Use this skill whenever asked about Swiss cantonal and communal income tax (Staatssteuer / Gemeindesteuer / impot cantonal et communal) for self-employed individuals. Trigger on phrases like "Kantonssteuer", "Gemeindesteuer", "cantonal tax Switzerland", "Steuerfuss", "tax multiplier Swiss", "kirchensteuer Schweiz", "impot cantonal", "communal tax rate", "Steuerausscheidung", "Swiss income tax", "einfache Steuer", or any question about cantonal/communal income tax for a self-employed person in Switzerland. This skill covers the cantonal tax multiplier system (Steuerfuss), church tax, inter-cantonal allocation, and the interaction between cantonal and federal returns. MUST be loaded alongside ch-federal-income-tax for the complete picture. ALWAYS read this skill before touching any Swiss cantonal tax work.