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
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.
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.
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.
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.
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.
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.
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.