Skip to content
Startseite » Advisor » Lexicon » Self-declaration in Switzerland explained simply – Tax lexicon

Self-declaration in Switzerland explained simply – Tax lexicon

Did you know that taxpayers in Switzerland have to disclose their finances? This was decided by the Federal Supreme Court on February 11, 2010 [BGr 11.2.2010, 2C_296/2009]. It is about income, assets and debts.

With self-declaration, individuals or companies provide their tax data to the tax authorities. This transparency helps you to calculate your own taxes. It strengthens trust in the tax authorities.

Key findings

  • Self-declaration promotes transparency and tax honesty.
  • Correct and complete information is crucial for compliance.
  • The self-declaration includes income, assets and, if applicable, debts.
  • Zurich tax practice contains specific regulations on depreciation.
  • Legal requirements are anchored in Swiss tax law.

What is the self-declaration?

Self-declaration is an essential part of the tax system in Switzerland. Taxpayers use them to declare their income and assets. This is how they calculate their own taxes.

Definition and meaning

Self-declaration is the voluntary disclosure of tax-relevant information. This is done by individuals or companies. It promotes transparency and strengthens trust in the authorities. It is important to state all income, assets and debts in full.

Advantages of self-declaration

Self-declaration offers several advantages:

  • Promoting tax honesty: Self-disclosure of your financial situation helps to avoid legal problems.
  • Transparency: A precise self-declaration clearly shows the financial situation to the tax authorities.
  • Strengthening trust: Correct declaration forms improve the relationship between taxpayers and the authorities.
  • Simplicity and efficiency: taxpayers check their data. This enables rapid feedback from the authorities.

Thanks to these advantages, self-declaration ensures honesty in the tax system. It is a key tool for the tax system. It strengthens financial confidence in society.

Legal requirements for self-declaration in Switzerland

In Switzerland, there are clear legal requirements for self-declaration. Taxpayers must disclose their finances to the Swiss authorities. This includes income, assets and debts.

The Swiss authorities require honest and complete information. False information may result in penalties. The self-declaration rules help you to comply with tax law.

  • The Naturalization Department takes care of the process.
  • Adults and children must describe their last 5 years in detail.
  • Values of the Federal Constitution such as freedom of faith and conscience are important.
  • Schooling is compulsory and military or civilian alternative service is required.
  • You must also declare debt collection and tax invoices.
Criterion Details
Language skills Required in a Swiss national language
Familiarity with Swiss living conditions Geography, history, politics and society
Social and cultural participation Integration and contact with the local population

Swissmedic levies an annual supervisory fee. This is based on factory prices. Concerns authorized medicinal products and transplant products. If turnover exceeds CHF 90,000, marketing authorization holders must submit a self-declaration.

How does self-declaration work?

Self-declaration means that you provide precise information about your income and assets. It is important for taxes in Switzerland. This is how citizens show that they take their taxes seriously.

Preparation of a self-declaration

To make a self-declaration, you must state all your income and assets exactly on the form. It is important to note everything down correctly. If you are not sure, you can ask a tax advisor.

Submission to the authorities

Once the form is ready, you must submit it to the tax office by the deadline. This avoids penalties or delays. The tax office will check your details thoroughly.

Challenges and compliance requirements

In Switzerland, self-declaration poses challenges. It is important to understand and apply the tax guidelines correctly. This avoids mistakes and legal problems. Compliance helps to be complicated and reduce tax risks.

Avoid common mistakes

Many make mistakes such as incomplete information in the self-declaration. You have to know the tax rules inside out to get everything right. In addition, people often forget to report certain income.

With tools like the DSAT, you can estimate your taxes correctly. But DSAT is not always suitable for complex cases. It takes about two hours per process.

Tips for complying with the regulations

To meet the compliance requirements, here are some tips:

  1. Inform yourself well about tax guidelines.
  2. Consult a tax advisor if necessary.
  3. Use tools such as DSAT for self-assessment to avoid mistakes.
  4. For complex cases, consider further analysis by experts.
  5. Document all tax-relevant data carefully and in good time.

Self-assessment tools such as DSAT are particularly helpful for Swiss companies. They help to avoid mistakes and ensure compliant behavior. These tools make it easier to meet compliance requirements efficiently.

Average life expectancy of companies Potentially misleading information generated by AI Risk analysis covered by AI Risks that require human judgment
10-12 years 3-6% 90% 10%

Cybersecurity is an important part of compliance. In view of cyber attacks by countries such as North Korea and Russia, protecting data is important. Companies should strengthen their cyber security. For example, through two-step authentication. A comprehensive security approach protects against risks and keeps the self-declaration secure.


Self-declaration is central to the Swiss tax procedure. It brings advantages for authorities and taxpayers. Tax compliance can be better monitored through self-reporting. Taxpayers thus retain control over their tax affairs.

Anyone who reports VAT themselves must report regularly to the Federal Tax Administration (FTA). Correct bookkeeping is also a must.

In businesses where a lot of cash is handled, it is important to carry out a daily cash check. A cash book must always be kept. This avoids errors and reduces the risk of additional payments and interest on arrears.

Before you buy accounting software, you should check exactly what you need. This helps to report VAT correctly and efficiently.

In summary, self-declaration is important and brings with it responsibility and self-determination. To avoid problems, you should be well informed and apply the rules correctly. In this way, self-declaration promotes tax honesty and transparency. This strengthens trust between taxpayers and the authorities.


What is self-declaration in Switzerland?

With the self-declaration, individuals or companies provide their tax data. This data includes income, assets and debts. This is done vis-à-vis the tax authorities.

What legal requirements must be observed when making a self-declaration?

Swiss tax laws set out the rules for self-declaration. Taxpayers must report their finances honestly and completely. Errors or omissions can lead to legal problems.

Why is self-declaration important for taxpayers?

Correct information in the self-declaration creates transparency and promotes tax honesty. They help to avoid legal difficulties. This also strengthens trust between taxpayers and the authorities.

How do you create a self-disclosure correctly?

You must fill in the official tax form correctly. All income and assets must be declared. The form must then be sent to the tax office by the deadline.

What happens if you make mistakes in your self-declaration?

Incorrect information can lead to additional tax claims or penalties. It is therefore important to prepare the self-declaration carefully.

What tips are there for meeting the compliance requirements for self-declaration?

Make sure you are well informed about tax regulations. If you are unsure, it is advisable to consult an expert. Thorough and early preparation helps to follow the rules.

By when must the self-declaration be submitted?

It must be received by the tax authority within the specified deadlines. Observe these deadlines to avoid penalties.

What are the advantages of self-declaration?

Self-declaration gives taxpayers control over their tax obligations. It enables the authorities to check tax honesty. It also promotes transparency and prevents tax evasion.

Leave a Reply

Your email address will not be published. Required fields are marked *