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Tax declaration guide (6/6): Abschluss

Almost there! This is the closing theme of the tax declaration guide (and of the tax filing process). It literally deals with ‘closing’ (Abschluss). Most likely you won’t have much to do here.

Overseas taxes
Steuerausscheidung

Overseas taxes

Let’s first clarify the title of this form. Ausscheidung seems to be a technical term that describes the tax split that takes place when a tax payer is levied taxes by multiple cantons or countries.

You can use this form for two purposes:

  1. Validate the aggregated figures for your taxable income and taxable wealth. Make sure the totals are in the range you’d expect. These are the fields Steuerbares Einkommen and Steuerbares Vermögen. Typical mistakes such as double-counting securities in the DA-1 form are easy to spot here
  2. Indicate any overseas income or assets. This can be either domestic (other cantons) or foreign (other countries). The tax authorities will use this info to ‘distribute’ taxes in a fair way

General guidelines on the Ausscheidung

In general, natural persons are only taxed where they live. However, certain sources of income or assets are taxed locally. If you have a property in France, you’ll likely have to pay taxes for it in France. If you earn a side income in Italy, you’ll likely pay taxes on it in Italy.

Generally speaking, the Swiss tax authorities won’t tax you on overseas income or assets. However, foreign income or wealth can result in higher tax rates in Switzerland.

Imagine for example you declare real estate abroad. You won’t be taxed on by the Swiss tax office. But the value of the property will be considered to determine your Swiss wealth tax rate. This affects other assets in Switzerland [1].


Remarks
Bemerkungen

Remarks form

Any remark you want the tax office to read goes here. Are there any unique circumstances affecting your tax declaration? Maybe it’s a good idea to share them. I’ve personally always left it blank.


Supplementary documents
Beilagen

Form with list of supplementary documents

Check here all the supplementary docs that you’ll be shipping by post to the tax office. The list of check boxes doesn’t automatically update according to the info provided throughout the process. This means you shouldn’t take this list as exhaustive. There might be additional docs you have to ship. These are all we indicated along the whole tax declaration guide.

Still, many of the elements listed here apply to the average citizen. Let’s cover them one by one.

Wertschriftenverzeichnis

List of securities. Check this box if you have financial assets (e.g. ETFs, stocks, etc.). You should enclose a report from your broker. Most brokers provide an aggregated year-end report to this effect. Don’t go crazy trying to aggregate the data yourself.

Lohnausweise

Salary certificates. We talked about this both in the themes income and deductions. The Lohnausweise must be attached if you’re an employee at a company. Individual payslips are not required.

Berufsauslagen / Versicherungsprämien

Professional expenses and insurance premiums. If you went for a flat rate deduction here, no proof is required.

Still, health insurance is mandatory, isn’t it? So you have to check this box. Your health insurance company will provide you with a yearly one-pager that you can use purposes. Print and attach that doc to the tax file. Any other type of insurances likely work the same way.

Bescheinigungen 3. Säule a

Pillar 3a contributions. If applicable, check and attach proof from your pillar 3a provider.

Hilfsblatt, Fragebogen:

Auxiliary sheet, questionnaire. I’ve never checked this one. However, you might have to provide additional docs if you filled in any auxiliary sheet. DA-1 does not count

Bilanz- und Erfolgsrechnung:

Balance sheet and income statement. My understanding is that this is only applicable if you own a company.

Other attachments

There are two additional important attachments not listed in the check boxes above.

Freigabequittung

Certificate of completion. This is not listed above. You’ll receive after you complete the form. Remember to attach it as well.

DA-1 output form

This will also be provided to you on the next screen. Put this together with an additional copy of your investment reports. You have send both by post separately from the main docs and to a different address. At the moment of writing, this address (in canton Zurich) is:

Kantonales Steueramt Zürich
Steueranrechnung
Bändliweg 21
Postfach
8090 Zürich

Whereas the address for the general tax return is:

Steueramt Stadt Zürich
c/o Scan-Center Zürich

Postfach
8010 Zürich

You should double-check this info.


Closing

That’s it! If you made it here, you’ve completed your tax declaration. If this is your first time, the process was likely long. Don’t worry, next year it’ll only take a fraction of the time! I hope that you found this guide helpful. And also to see you next year!


Themes in the tax declaration guide

  1. Persönliches (personal data)
  2. Einkünfte (income)
  3. Abzüge (deductions)
  4. Wertschriften (securities)
  5. Vermögen (wealth)
  6. Abschluss (completion)

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