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Updated : 02/10/2014

Income taxes abroad – Switzerland

What's your situation?

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Common rights across EU countries


* Information not yet provided by national authorities

Which income will be taxed in Switzerland?

  • Resident in Switzerland? You must pay tax on your worldwide income there.

    (criterion: you live there for at least 180 days over 12 months or stay in the same place for 90 consecutive days a year)

  • Not resident in Switzerland? You only pay tax on income earned there.

  • Income from other EU countries? Check you never pay tax twice on the same income.

You should not be considered tax resident in more than one country. If this is the case, complain to the tax administrations dealing with your case.

How much will I pay?

What's left of your gross income in Switzerland after deduction of taxes and social security contributions?

Income tax calculator – Switzerland Deutsch

Income tax rates for 2010

Income tax is a mix of national, cantonal and local (commune) tax. Rates depend on where you live and how much you earn.

The total is not usually over 40%. For example, in the Schwyz canton, the top rate (all 3 taxes combined) is around 22%.

In calculating your taxable income, take into account any allowances or deductions for expenditure you are entitled to.

How and when do I pay?

You have to file a tax return every year. The procedures are different in each canton.

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the tax office.

For details of exactly where and how to appeal, see your tax assessment letter.

Links

Swiss finance ministry

Check also what your EU rights are.


I am a self-employed Choose country

Choose country

Common rights across EU countries


* Information not yet provided by national authorities

Which income will be taxed in Switzerland?

  • Resident in Switzerland? You must pay tax on your worldwide income there.

    (criterion: you live there for at least 180 days over 12 months or stay in the same place for 90 consecutive days a year)

  • Not resident in Switzerland? You only pay tax on income earned there.

  • Income from other EU countries? Check you never pay tax twice on the same income.

You should not be considered tax resident in more than one country. If this is the case, complain to the tax administrations dealing with your case.

How much will I pay?

What's left of your gross income in Switzerland after deduction of taxes and social security contributions?

Income tax calculator – Switzerland Deutsch

Income tax rates for 2010

Income tax is a mix of national, cantonal and local (commune) tax. Rates depend on where you live and how much you earn.

The total is not usually over 40%. For example, in the Schwyz canton, the top rate (all 3 taxes combined) is around 22%.

In calculating your taxable income, take into account any allowances or deductions for expenditure you are entitled to.

How and when do I pay?

You have to file a tax return every year. The procedures are different in each canton.

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the tax office.

For details of exactly where and how to appeal, see your tax assessment letter.

Links

Swiss finance ministry

Check also what your EU rights are.


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