Switzerland is a popular destination for skilled foreign workers thanks to its strong economy, high quality of life, and competitive salaries. However, navigating the Swiss tax system can be daunting, especially for newcomers unfamiliar with the forms and filing requirements. Knowing which forms to complete is crucial to avoid penalties, claim deductions, and ensure full compliance with both federal and cantonal tax authorities.
This guide provides a comprehensive overview of the key tax forms that foreign employees may need to file in Switzerland, depending on their employment status, residence permit, and how their income is taxed.
1. Understanding the Taxation System for Foreign Workers
Foreign workers in Switzerland are typically taxed in two different ways:
- Tax at Source (Quellensteuer): Income tax is directly deducted from the salary by the employer.
- Ordinary Taxation: Individuals with C permits or those earning above a certain threshold must file a regular tax return in addition to being taxed at source.
Your status determines which forms you must file.
2. Form “Antrag auf nachträgliche ordentliche Veranlagung” (Request for Ordinary Tax Assessment)
If you’re taxed at source but wish to claim deductions or have additional income (such as rental income, foreign assets, or investments), you may submit this form. It allows you to switch from a flat-rate source tax to the standard tax return process.
Who should file:
- Foreign workers with a B permit earning over CHF 120,000 annually
- Foreign workers seeking deductions not automatically included in the withholding tax
- Cross-border workers subject to special taxation agreements
Deadline: Usually by March 31 of the year following the income year. Extensions are often available.
3. Standard Cantonal and Federal Tax Return Forms
Once you are subject to ordinary taxation, you must file the standard tax return used by Swiss residents. Each canton has its own version, but they all include:
- Main Tax Form: Summarizes income, deductions, and assets
- Wage Statement (Lohnausweis): Issued by your employer showing your salary and withheld tax
- Form for Professional Expenses: To claim travel, meals, and work-related deductions
- Form for Bank and Investment Income: Declares income from Swiss and foreign accounts
- Form for Insurance and Pension Contributions: To claim deductions for 3rd pillar (Pillar 3a), health, and accident insurance
Each canton may offer an electronic tax return platform, such as:
- ZHprivateTax – Canton of Zurich
- VD Tax – Canton of Vaud
- GE Tax – Geneva
4. Form “Antrag auf Tarifanpassung bei der Quellensteuer” (Request for Adjustment of Withholding Tax Tariff)
This form allows you to correct or optimize the tax-at-source rate applied by your employer. It’s useful if your personal situation (marriage, number of children, religious affiliation, spouse income) was not correctly taken into account.
Example scenarios where this form applies:
- You recently got married or divorced
- Your spouse does not earn an income
- You had children during the tax year
- Your religion (for church tax) was not declared correctly
Deadline: Usually within 30 days of receiving your salary with the incorrect tariff applied.
5. Form “Quellensteuer-Rückerstattungsantrag” (Request for Refund of Withholding Tax)
If you were overtaxed through withholding—e.g., if too high a rate was used or deductions were omitted—you can apply for a refund of the excess tax.
Conditions:
- You must not have claimed the same amounts through ordinary taxation
- Refund claims must be substantiated with documentation (Lohnausweis, proof of deductions)
Deadline: Generally within 3 years from the end of the tax year.
6. Form DA-1: Avoiding Double Taxation for Foreign Income
If you have foreign income or investment income subject to withholding tax in another country, Switzerland may allow you to reclaim some or all of that foreign tax through a double taxation agreement (DTA). Filing Form DA-1 enables the claim of foreign tax credit.
Applicable for:
- Foreign dividends and interest
- Overseas salary or pensions (where DTA applies)
Must be accompanied by bank statements and evidence of tax withheld.
7. Form R-US 164 (for U.S. Citizens in Switzerland)
U.S. citizens and Green Card holders living in Switzerland must also report income to the U.S. tax authority. While this form is filed with the IRS, it’s essential to note how U.S. and Swiss tax obligations intersect.
These individuals may also file Form 1116 to claim a Foreign Tax Credit in the U.S. for Swiss taxes paid.
8. Self-Declaration Forms for Permit Renewals
Foreigners renewing their residency permits may be asked to submit proof of income and tax compliance. This is often done through a self-declaration form or a tax clearance certificate requested from the cantonal tax authority.
Why it’s important:
- Immigration and tax systems in Switzerland are interconnected
- Delinquent tax filings can negatively impact permit renewals or citizenship applications
9. Important Supporting Documents
Regardless of the forms you file, you must include supporting documents such as:
- Wage certificate (Lohnausweis)
- Rental contracts and utility bills for housing deductions
- Proof of professional expenses (commuting, meals, home office)
- Insurance and pension payment statements
- Foreign asset declarations and account balances
Conclusion
For foreign workers in Switzerland, tax compliance depends largely on understanding which forms are relevant to your employment, income structure, and permit type. From simple withholding tax adjustments to full-fledged tax returns and international reporting, the Swiss system requires attention to detail and timely action.
Whenever you are unsure which form applies, consult with a qualified Swiss tax advisor or fiduciary to ensure you’re filing the right documents, maximizing your deductions, and staying compliant with the law.
