Do I have to attach receipts to my Swiss tax return?

It depends on the canton. Salary certificates, pillar 3a certificates and the securities list are usually attached; other receipts can be requested later, so keep them ready.

When is the tax return due in Switzerland?

Each canton sets its own deadline, often between mid-March and the end of March. Most cantons grant an extension on request, usually online.

I am taxed at source. Do I need to file a return?

Usually not, unless your gross salary exceeds CHF 120,000 or you have other income or assets. You can also request an ordinary assessment to claim extra deductions.

Documents to gather for your tax return

A tax return is quick to prepare once every certificate and statement is in one place. This checklist covers what a Swiss tax office or a fiduciary usually needs for an individual return. Send it to your client and the documents come back to you, with reminders until the file is complete.

Send this list as a request

1
Last year's tax return and tax assessment
If it applies
Helps spot changes and carry over figures such as debts or property values.
2
Salary certificate from each employer
Required
Swiss Lohnausweis / certificat de salaire, including side jobs and short assignments.
3
Pension and benefit statements (AHV/AVS, pension fund, unemployment)
If it applies
Also daily allowances from sickness, accident or disability insurance.
4
Statements of all bank and postal accounts at 31 December
Required
Year-end balance and interest, for accounts in Switzerland and abroad.
5
Securities account tax statement
If it applies
Year-end values, dividends and withholding tax for each custody account.
6
Pillar 3a contribution certificate
If it applies
Issued by the bank or insurer for the tax year.
7
Pension fund buy-in certificate
If it applies
Only if you made a voluntary purchase into your 2nd pillar.
8
Health insurance premiums and uninsured medical costs
If it applies
Annual premium statement and the insurer's summary of costs you paid yourself.
9
Childcare invoices
If it applies
Daycare, after-school care or childminder costs for children under 14.
10
Debt and interest statements (mortgage, loans)
If it applies
Balance at 31 December and interest paid during the year.
11
Property: maintenance invoices and property tax documents
If it applies
For owned homes or rented-out property, with rental income if any.
12
Training and further education costs
If it applies
Invoices for job-related courses paid by you.
13
Donation receipts
If it applies
Only donations to recognised non-profit organisations are deductible.
14
Alimony paid or received
If it applies
Court decision or agreement and proof of payments.
15
Accounts for self-employed activity
If it applies
Balance sheet and profit and loss account, or income and expense records.

Your contact gets one email with this list, uploads each document from a link without an account, and is reminded until everything is in.

Send this list as a request

Tips

Collect documents during the year: most certificates arrive between January and March.
Deadlines and required attachments vary by canton; check the cantonal tax office instructions.
Keep copies and receipts until the assessment is final; self-employed people must keep records for 10 years.
Outside Switzerland, ask for the local equivalent: P60 or W-2 style income statements, tax certificates from banks, deduction receipts.

Questions

Sources: ch.ch · ch.ch · ch.ch · ch.ch · impots.gouv.fr · elster.de · agenziaentrate.gov.it · sede.agenciatributaria.gob.es · info.portaldasfinancas.gov.pt