Taxes in Switzerland: what to check

Permit, tax return, source tax and pillar 3a: the next step depends on your canton and personal circumstances. This practical overview uses Zurich source-tax rules as a clearly labelled example.

Your permit

Permit B: check whether you need to file

For employees taxed at source: distinguish an optional request for deductions from a mandatory tax return.

You want to claim pillar 3a contributions
Your gross employment income is CHF 120,000 or more a year
Your worldwide taxable assets are CHF 80,000 or more (CHF 160,000 when jointly taxed)

Other situations to check

Zurich: other income not taxed at source reaches CHF 3,000, or you are self-employed
Property in Switzerland or abroad: check the filing duty and how property income and assets must be declared

These Zurich thresholds are not a rule for every canton. Check the authority where you live.

Source tax

How your tax works

With permit B, tax is usually withheld directly from your salary. Your personal deductions need a separate check.

Permit B: source-tax route

01Employer pays gross salary
02Employer withholds source tax using the applicable tariff
03You receive salary after source tax and payroll deductions

If you have pillar 3a contributions or other deductions, check whether you must or can request a subsequent ordinary assessment. In Zurich, a voluntary request has a 31 March deadline in the following year.

Pillar 3a with permit B

A 3a payment is not automatically a source-tax deduction

Source tax is deducted from payroll using the applicable tariff. Your employer does not automatically add your personal pillar 3a payment to that calculation.

Pay into pillar 3a

By 31 Dec

For a deduction in the current tax year, the contribution must arrive by 31 December.

Request or file

By 31 Mar

In Zurich, submit a voluntary subsequent-ordinary-assessment request by 31 March of the following year.

Declare the contribution

Enter the eligible 3a contribution and your other income, assets and deductions.

Receive the final assessment

Already withheld source tax is credited. You may receive a refund or owe more.

Pillar 3a

Choose the right 3a pillar

Bank or digital provider

AdvantagesMore flexibility in the account, investments and provider choice.

ConsiderYou choose the investment strategy and carry its risk.

Pillar 3a

Pillar 3a fees

2026 annual cap: CHF 7,258

Official pillar 3a cap (DE) ↗

Years of contributions

For people with a pension fund. Without a 2nd pillar: 20% of earned income, up to CHF 36,288. Catch-up 3a contributions have separate rules.

20 years

CHF 145’160Maximum contributions paid in

True WealthCHF 1’829

VIACCHF 6’097

franklyCHF 6’554

Estimated cumulative provider fees over this period

Assumptions: CHF 7,258 paid at the start of each year, with a constant cap and fee rates. We sum fees on accumulated contributions, with no returns or reduction in assets for fees. This is an illustration, not a forecast or confirmation of eligibility to contribute for 50 years.

Comparison assumptions and sources

True Wealth: 0% management and average global product TER of about 0.12% (0.21% for the sustainable universe). Official source ↗
VIAC Global 100, Swisscanto: published recurring costs of 0.40%. Other variants may cost more. Official source ↗
frankly: 0.43% all-in fee on securities investments; some product and transaction costs are excluded. Official source ↗

Strategies, risks and services differ: these are not identical portfolios. Excludes FX, spreads, taxes and other extra charges; no referral discounts. Capital can lose value.

Insurance solution

AdvantagesSavings and possible insurance cover in one contract.

ConsiderLess flexible and usually more expensive overall; check premiums, surrender value and exit conditions.

How costs affect the first years

Illustrative example of contributions left after contract charges, before investment returns: the same CHF 7,000 annual contribution.

Bank or digital providerInsurance solution

After 20 yearsBank or digital provider: CHF 140’000Insurance solution: CHF 131’500The insurance solution leaves CHF 8,500 (6.1%) less

In this example, the insurance solution starts more slowly because its first years include CHF 2,800 of cover and contract charges, then CHF 300 a year. It does not compare insurance benefits and is not a forecast: check your policy’s charges, cover and surrender value.

What does “tax return” mean?

A tax return is the annual declaration of income, assets, deductions and relevant property to the tax authority. “Income tax return” is the usual English term for dichiarazione dei redditi.

Permit B and pillar 3a: do I lose the deduction if I do nothing?

For an employee taxed at source in Zurich, pillar 3a is a listed reason to request a subsequent ordinary assessment. Missing the request deadline can mean you do not receive that deduction through this process. Check your own canton.

What changes with permit C?

In Zurich, a person who receives permit C leaves withholding tax from the following month and must file a tax return. Tax already withheld is credited in the final assessment.

Why does residence matter?

Income and wealth taxes vary by canton and commune. The federal calculator is the appropriate place to estimate a complete tax burden for your location.

Is a pillar 3a payment itself a filing obligation?

No. If you are not already required to file, claiming your actual 3a contribution generally requires a request for subsequent ordinary assessment. It is a full tax assessment, not just a 3a refund. Compare the overall result before applying.

Can I withdraw my request or stop filing next year?

In Zurich, a valid voluntary request cannot be withdrawn, and subsequent ordinary assessment continues in later years until source-tax liability ends. Check the consequences with your cantonal tax authority.

What if no tax return arrives?

Not receiving a form does not remove a filing obligation. Contact your local tax office promptly. The normal Zurich request deadline is 31 March of the following year; leaving Switzerland can bring an earlier deadline.