Federal Direct Tax FDT

As English is not one of Switzerland's official languages, only the most important information concerning the Administration is translated into English. For further documents and forms, kindly refer to the pages in the three official Swiss languages

Questions & answers about Federal Direct Tax

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

(in german) regarding the salary certificate can be found here.

Guidelines (PDF, 743 kB, 23.12.2022) (in german) on how to fill in the salary certificate can be found here.

Please address technical support questions regarding the electronic salary certificate to
support-elohn-ssk(at)dvbern.ch / Phone +41 31 378 24 27 (german)

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 (PDF, 345 kB, 03.08.2022) (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@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 (german) of the State Secretariat for Economic Affairs SECO.

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 N2/2007 (PDF, 85 kB, 01.11.2021) (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 (QDF, 46 kB, 01.09.2022) (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.

1-041-D-2014-d vom 18.09.2014 (PDF, 335 kB, 03.10.2022)
Vesting in pension plans (german)

1-028-D-2010-d vom 03.11.2010 (PDF, 574 kB, 06.09.2022)
Taxation of liquidation profits in case of definitve cessation of a self-employed gainful activity (german)

1-018-DV-2008-d Aktualisierte Version vom 17.07.2008 (PDF, 266 kB, 06.09.2022)
Fiscal treatment of contributions to and benefits from pillar 3a (german)

1-017-D-2007-d vom 03.10.2007 (PDF, 59 kB, 06.09.2022)
Home ownership promotion with the means of pension funds (german)

New annually: Merkblätter für die Quellenbesteuerung und Übersichten über die Doppelbesteuerungsabkommen (PDF, 1 MB, 07.10.2022) (german)

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

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