Living in Switzerland · Taxes and family support
Taxes and the tax return
Topic
With taxes, the state pays for its tasks, for example schools, roads, the police and social assistance. You pay taxes to the Confederation, the canton and the municipality. How much you pay depends on your taxable income and your assets. Anyone who earns or owns more pays more. Nationality or party membership play no role.
Once a year you fill in the tax return. In it, you show the tax authority your financial situation: income, assets, debts and deductions. After that you receive the tax bill. If you do not agree with it, you can lodge an objection in writing. The deadline is usually 30 days.
There are also other taxes. Value added tax (MWST) is included in the price of many goods and services. The standard rate is currently 8.1 percent. You pay it when shopping without noticing it directly. Anyone who has a dog pays a dog tax to the municipality every year. The dog must also be registered.
Key terms
- Steuererklärung
- Tax return: form with which you declare your income and assets to the tax authority.
- Einsprache
- Objection: a written challenge to a decision of the authority, for example to the tax bill.
- MWST
- Value added tax: tax that is included in the price of goods and services.
- Hundesteuer
- Dog tax: annual charge paid to the municipality for each dog.
Exam questions on this topic
- What does an individual's tax burden depend on?Correct answer: A, on taxable income and assets
- The tax return ...Correct answer: B, shows the taxpayer's financial situation to the tax authority.
- If you do not agree with your tax bill, . . .Correct answer: D, you can submit your objections in writing to the tax authority.
- What does the state finance with tax money?Correct answer: C, Schools
- What does MWST stand for?Correct answer: C, Mehrwertsteuer (value added tax)
- Dog owners must, for their dog, …Correct answer: C, pay dog tax.