Private individuals

Any individual who resides in Switzerland and has a Swiss passport or a Permit C, as well as income or assets of more than CHF 120,000 (or more than CHF 500,000 in Geneva) must file an individual tax return (even if subject to withholding tax at source) and to declare his or her income and assets.

Foreign nationals whose spouse has a Permit C or is a Swiss citizens are also subject to the obligation to file an individual tax return.

All other foreigners are subject to withholding tax at source.

Attention: if taxpayers who hold a residence permit have assets and/or revenues abroad, they are “subject to a tax return”, that is, they must file an individual tax return.

Please consult the very complex double taxation agreements, which prevent double taxation (https://www.sif.admin.ch/sif/en/home/bilateral-relations/tax-agreements/double-taxation-agreements.html).

We can also assist you with your voluntary tax returns and disclosures, should you have neglected to file your tax returns in recent years.