Direct Federal Tax

Here you will find everything you need to know about direct federal tax: salary certificates, price lists, federal tax rates, interest rates and guidelines on direct federal tax. You can also file a criminal complaint here.

Direct Federal Tax is an income tax for individuals and a profit tax for legal entities. It is assessed and collected by the cantons under the supervision of the federal government.

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Questions and answers about Direct Federal Tax

• I have a question regarding the salary certificate. Where can I find assistance?

  Questions and answers regarding the salary certificate can be found here (in German).

  Guidelines on how to fill in the salary certificate (in German).

  Please address technical support questions regarding the electronic salary certificate to
  support-elohn-ssk(at)dvbern.ch / Telephone [phone].

• How can I calculate my taxes on my own and make tax comparisons?

  The tax calculator of the FTA enables you to calculate communal, cantonal, federal and church taxes with ease. The tax calculator also offers you the possibility to make tax comparisons between different communes and cantons or to obtain historical tax data.

• How are cyptocurrencies declared in a tax declaration?

  A working paper elaborated by the Swiss Federal Tax Administration (FTA) explains the principles of taxing
  cryptocurrencies (in German).

• I have difficulties completing or other technical application difficulties with the form “Salary certificate/Pension statement”. Who can provide information?

  Please address your questions by email to the responsible printing service of the FTA:
   drucksachen(at)estv.admin.ch.

• We hired a cleaner who earned only CHF 500 last year. Are we still required to issue a salary certificate?

  A salary certificate must be issued in any case, unless the employer applies the simplified settlement procedure with the compensation office. In this case, there is no need for the employer to issue a salary certificate because the compensation office assumes this function. 

  Information regarding the simplified settlement procedure is provided on the Website of the State Secretariat for Economic Affairs SECO (in German).

• We regularly provide our employees lunches free of charge. How do we have to attest these meals in the salary certificates?

  Employees must at least declare the amounts indicated in fact sheet N 2 / 2007 (German). The employer can deduct this amount directly from the salary. If this is not the case, these benefits must be declared in point 2.1 of the salary certificate and taxed accordingly.

• I lost my payment slip for the payment of the direct federal tax, would like to pay my tax liability by installments or need a confirmation, that my federal direct taxes are paid.

  Please contact the responsible cantonal tax administration directly.

• I made an advance payment under the home ownership promotion scheme (the acronym WEF in German is more commonly used) some time ago. I have now repaid this early withdrawal (in full or in part). How can I claim back the taxes I paid at the time?

  Pension funds report the (partial) WEF repayment to the Swiss Federal Tax Administration FTA (Collection Division DVS) within 30 days using the WEF-Rz form (in German). The FTA enters the repayment in the WEF register and automatically sends you the current register extract. Together with the register extract and proof of the taxes paid on the early withdrawal, you can claim a tax refund from the cantonal tax administration which was responsible at the time. The application for refund must be submitted to the authority which was competent at the time within three years of the WEF repayment.

• I would like to request legal information regarding subjective and objective tax liabilities in the area of direct federal taxes as well as information regarding tax assessment. Who can provide information?

  With regard to the application of law in a specific case, we kindly ask you to address your questions to the competent cantonal tax administration.

• I have questions regarding my tax invoice, debt collection or loss certificates. Who can provide information?

  For questions and requests relating to provisional and definitive tax invoices, the withdrawal of debt collection and the cancellation of loss certificates, we kindly ask you to contact the competent cantonal tax administration. The same applies to the issuing of certificates and confirmations regarding the state of payment of the direct federal tax with regard to public tenders (bids) or a naturalization in Switzerland. The FTA does not maintain a register of individuals and legal entities taxed by the cantons and has no access to the debt collection and loss certificate registers kept by the cantons. With regard to the application of law in a specific case, we kindly ask you to address your questions to the competent cantonal tax administration.

• How and where can I apply for tax relief and tax remissions?

  In certain exceptional situations, the Federal Act on Direct Federal Tax takes personal hardship or an economic plight into account. In these cases, an application for tax remission for the reasons outlined in the law, or a tax relief (installment payment, deferment) in case of a temporary economic plight can be submitted to the competent cantonal authorities. It should be noted that taxes are owed unconditionally according to the Constitution and the law. Satisfaction of legal tax liability therefore cannot be subject to specific services in return. This also implies that direct federal tax is used to finance the totality of governmental responsibilities and that the taxable person cannot pay individually owed tax for a specific purpose. 

  With regard to the application of law in a specific case, we kindly ask you to address your questions to the competent cantonal tax administration.

• I have questions regarding pension benefits. Who can provide information?

  With regard to the application of law in a specific case, we kindly ask you to address your questions to the competent cantonal tax administration and to thereby observe the formal regulations and legal deadlines. The FTA (legal division DAS) deals with fundamental legal and tax relevant questions in the area of insurances and pension benefits of the second and third pillars of the Swiss oldage insurance system. The legal division DVS examines form and content of contractual models of insurance companies and bank foundations for the pillar 3a (insurance products and benefits agreements) and issues the corresponding authorisations. Furthermore, the FTA examines insurance products for the pillar 3b from the perspective of direct federal tax.

  • Kreisschreiben Nr. 41: Freizügigkeit in der beruflichen Vorsorge

    Freizügigkeit in der beruflichen Alters-, Hinterlassenen- und Invalidenvorsorge vom 18.09.2014 (Direkte Bundessteuer)

    PDF343.07 kB10 October 2023

  • Kreisschreiben Nr. 28: Besteuerung der Liquidationsgewinne

    Besteuerung der Liquidationsgewinne bei definitiver Aufgabe der selbständigen Erwerbstätigkeit vom 03.11.2010 (Direkte Bundessteuer)

    PDF588.29 kB10 October 2023

  • Kreisschreiben Nr. 18: Steuerliche Behandlung der Säule 3a

    Steuerliche Behandlung von Vorsorgebeiträgen und -leistungen der Säule 3a, aktualisierte Version vom 17.07.2008 (Direkte Bundessteuer und Verrechnungssteuer)

    PDF272.48 kB10 October 2023

  • Kreisschreiben Nr. 17: Wohneigentumsförderung

    Wohneigentumsförderung mit Mitteln der beruflichen Vorsorge vom 03.10.2007 (Direkte Bundessteuer)

    PDF61.26 kB10 October 2023

  New annually: Merkblätter für die Quellenbesteuerung und Übersichten über die Doppelbesteuerungsabkommen (in German)

  New annually: List of redeemable endowment insurances of pillar 3b (in German)

  New annually: List of providers of authorized  retirement savings products der gebundenen Selbstvorsorge (Säule 3a) (in German)

Contact

If you have any questions, please contact us using the contact form.

Federal Tax Administration FTA
Cantonal Supervision
Eigerstrasse 65
3003 Berne