What do I
need to do?

• Complete the power of attorney with your Swiss address, sign it (together with your spouse, if applicable) and re-upload it to www.gadeloitte.com. This enables Deloitte to receive all documentation sent from the Swiss tax authorities on your behalf. We will review the documents received and forward them to you with information on the next steps to be taken.
• Review the FAQ section for any further points relevant to you.
• Read the working and living in Switzerland brochure for further information.

It's important to keep your Deloitte calendar up-to-date at all times. This is used by the Deloitte team in Switzerland and in any other countries in which Deloitte is supporting with your compliance requirements.

The calendar should confirm which country you're in and where you are working each day.

The calendar can be completed in the GA Portal or you can use the Global Advantage App on your phone where available. You can also delegate the completion of your calendar to your assistant.

Click here to view how to complete your GA calendar.

Keeping your calendar up to date ensures we correctly assess your Swiss tax residence position and can determine the taxable portion of your pay that needs to be reported in Switzerland. You should continue to use the calendar until the end of the tax period after your assignment ends to ensure all the required information is in one place before your Swiss tax return is completed.

When filing your Swiss tax return, certain documentation needs to be enclosed. The document requirements depend on your personal situation and are usually the following (list not exhaustive):

• Swiss salary certificate (or foreign compensation statement)
• Bank statements (mainly for Swiss/foreign withholding taxes)
• Mortgage/debt statements
• Additional contributions to the pension fund or private pension (pillar 3a)
• Proof of any deduction (charitable contribution, education expenses, medical cost, etc.)

The Swiss tax authorities may request additional documents when auditing your Swiss tax return; in this case they would issue a request for additional information. Should you not be able to prove any certain deductions, they might not be accepted, and your final Swiss tax liability might increase.

The filing deadline for Swiss tax returns (for resident and non-resident taxpayers) is in general 31 March of the year following the tax period. Since the deadline is set by cantonal legislation each canton must, however, be checked separately. Most cantons allow the deadline for resident tax returns to be extended easily, but the length of the extension can differ from canton to canton. On the other hand, it is generally impossible to extend the filing deadline for non-resident tax returns.

If the return is not filed on time, a penalty might be imposed.

Should Deloitte be authorized to prepare your Swiss tax return, please forward the relevant tax return forms to your Deloitte professional, should these forms be sent to your address. These forms contain important information required to extend your filing deadline.

We will be supporting you with the preparation of your Swiss tax return.

Following the end of the tax period in December, we will contact you to ask you to complete your 'About Me' tool. This is an online questionnaire which, when filled out, should give us all the information we need to complete your tax return.

The questionnaire can be accessed via the GA Portal. Click here for an overview of the 'About Me' and how to complete it.

Before submitting your tax data, please check to make sure that the information is complete.

Deloitte will only start working on your return once you have submitted a complete set of tax data.

We'll let you know once your tax return is completed so you can review and approve it via the GA Portal.

Provisional taxes are either due via payroll (tax at source/withholding taxes) if you are a non-Swiss national without a C permit or via provisional tax payments for Swiss nationals or C permit holders (or those married to such persons).

The tax authorities will review every tax return and issue an assessment (this may take up to 18 months or more, depending on the tax office), indicating the outstanding tax payment/refund, after taking into account any provisional payments and/or withholding taxes paid.

If the assessment differs from the filed tax return it is possible to file an appeal against the assessment. The appeal must be sent within 30 days upon receipt and therefore, care should be taken to quickly review any tax assessments received. If Deloitte is authorized to review your tax assessments, please forward the assessments to your Deloitte professional without delay to allow proper review.

In general, any payment due must be paid within 30 days after receipt of the assessment. Interest and penalties for late payment vary based on the canton of filing.