The Swiss tax system (individual tax)

Get to know the basics of the Swiss tax system here.

It's Tax Time - The course on the Swiss tax system

consists of 35 videos . Each video lasts approximately 4 minutes. At the end of each video there are 3 takeaways to download as PDF.

The course is suitable for people who are new to Switzerland and want to get to know the basics better. If you are aiming for a career in taxation, be it in fiduciary or tax administration, this course is ideal for getting to know the most important basics.  

The costs of CHF 550 are one-time. You can watch the videos as often as you want. The videos are therefore also suitable as a digital "reference book".

 

Check out the free videos from the course here.

Chapter 1
overview

Chapter 1 is divided into 5 lessons. These provide an initial overview of the Swiss tax system.

Videos in this chapter:

  • Overview (displayed video)

  • Tax Residency

  • Basics

  • Withholding Tax

  • Filing a Tax Return

  • Various Types of Taxes

Chapter 2
Taxable income

In this chapter we focus on the taxable income.

Videos in this chapter:

  • Taxable income (displayed video)

  • Employment Income

  • The Salary Certificate

  • Equity Income

  • Self-Employment Income

  • Pensions

  • Income from Securities

Chapter 3
properties

The tax consequences of owning real estate are discussed here.

Videos in this chapter:

  • Properties (displayed video)

  • The Purchase of Real Estate

  • Moving into the New Home

  • Property Maintenance

  • Holiday Home

  • Sale of Property

Chapter 4
taxable wealth

Switzerland has a wealth tax. Chapter 4 discusses taxable wealth. 

Chapter 5
deductions

In this chapter we turn to the happy things - the deductions.

Videos in this chapter:

  • Deductions (displayed video)

  • Professional Expenses

  • Health Costs

  • Debt Interest

  • Other Deductions

  • Social Deductions

Chapter 6
the swiss
social security system

Swiss social insurance is based on the 3-pillar system. The basics of the 3 pillars are discussed here.

Videos in this chapter:

  • Social Security System (video displayed)

  • 1st Pillar

  • 2nd Pillar

  • 2nd Pillar - Buyback

  • 2nd Pillar - Withdrawals

  • 3rd Pillar

Chapter 7
processes

Finally, the procedures and processes in a tax year are explained.

Videos in this chapter:

  • Filing Deadline

  • Tax Assessment 

  • Tax Payments