Private Persons

Any person (single and couple/family) resident in Switzerland, which is/are in possession of a Swiss Passport or in possession of a C permit and is/are more earning or having assets over CHF 120'000.00 (even though liable to withholding taxes), except in Geneva there is it CHF 500'000.00, is obliged to complete an individual tax return, declare his income and assets.

Married foreigners with a partner who has a C permit or is in possession of a Swiss Passport are also subject to the individual obligation to declare.

All other foreigners are subject to withholding tax.

Attention: Taxpayers with residence permits having assets and / or income abroad are required to declare this, that means an individual tax declaration must be completed.

We refer to the double taxation agreement (DBA-Listening 2017), which is very extensive.

Likewise, we assist you with the declaration or a self disclosure, if you missed the last one recently in recent years.