Taxes
Every person who lives, works or shops in Switzerland must pay taxes. Taxes help the state to fulfil its tasks.
Every year you will receive a letter asking you to fill out the tax return. The tax return determines how much income and wealth tax you have to pay.
How are taxes calculated?
You must declare your income and assets with the official tax return. You can easily fill out the tax return online.
Every individual and married couple automatically receives a tax form by post once a year. You must fill out this form and submit it to the Steuerverwaltung by the end of March. Contact the Steuerverwaltung directly if you are unable to meet this deadline by the end of March.
You pay a monthly Quellensteuer if you:
- do not have a settlement permit (C permit), live / reside in the canton of St.Gallen and receive a salary here
- Are resident abroad and earn an income in Switzerland (e.g. Grenzgänger , Wochenaufenthalter , speakers, athletes, artists).
Quellensteuer applies to all foreign employees resident in Switzerland who do not have a settlement permit (C permit). If you earn more than 120,000 francs a year, an ordinary tax assessment is mandatory in addition to Quellensteuer .
Quellensteuer is deducted directly from the salary. This is arranged by your employer. The employer must inform you about the Quellensteuer deduction and the rate. The deducted amount is transferred to the cantonal Steuerverwaltung . It includes the income taxes of the federal government, the canton and the municipality of residence.
Do you need to fill out a tax return?
The salary is taxed directly at source, you do not have to fill out a tax return.
However, if you have other (other) income or assets , then these will be properly assessed retrospectively. You will then also have to file a tax return.
Submit tax return
In order for you to be able to fill out the annual tax return easily and quickly, it is advisable to collect and prepare the necessary documents during the year.
You must attach the following documents to your tax return:
- the salary statement for employees
- the accounting report for the self-employed
- Receipts for pensions (old-age pension, etc.)
- Bank or post office account statements
- Documents on investments and securities
- Proof of contributions to pillar 3a (voluntary pension provision)
- Compilation of your medical expenses (you will receive a list from the health insurance company)
- Professional expenses
- Cost of vocational education and training courses
- Donation receipts
- For homeowners: all documents relating to property tax, debt interest, invoices for maintenance and renovation work, operating and administrative costs, etc.
Married couples fill out a tax return together. The two incomes are added together and taxed together. This also applies if you live in a registered partnership.
If you have any questions about your tax return, use the information available online or contact the cantonal Steuerverwaltung directly.
You can also have the tax return completed by a professional tax advisor. This service is subject to a fee.
Submit your tax return electronically
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