Taxes [die Steuern

Federal Tax [Bundessteuer]

Private individuals who reside in Switzerland or are living in the country on a temporary basis have to pay tax at national, cantonal and communal level. The basis [die Bemessungsgrundlage] for calculating income-tax [die Einkommenssteuer] is total global income. The same principle is used to calculate any tax on personal assets [die Vermögenssteuer]. A private individual has to pay tax if Switzerland is their legal domicile, or if they stay in Switzerland for at least 30 days and pursue any economic activity, or if they stay in the country for 90 days or more but do not pursue any economic activity. The requirement to pay tax [die Steuerpflicht] is calculated from the day of arrival in the country [das Ankunftsdatum].

Tax deductibles [steuerliche Abzüge]

What can be deducted from tax depends on the circumstances of the individual taxpayer. Tax relief may be claimed for: – Work-related expenditure [Berufsauslagen] – Pension contributions to AHV, an occupational pension (BVG) as well as to health insurance and accident insurance – Contributions to private pension plans (known as the 3rd pillar of pension savings:

Säule 3a) – Repair and maintenance costs for property [Reparaturausgaben für Liegenschaften] – Interest payments [Zinszahlungen] on loans [Kredite] and mortgages [Hypotheken] – Donations [Spenden] to recognised charitable or political organisations etc

Taxpayers can discuss their tax allowances with the appropriate tax authority prior to submission of a tax-declaration or use the published guidelines.

Cantonal and Communal taxation [die Kantons- und Gemeindesteuern]

The rules governing taxable income and deductible items are similar to those for tax paid to central government. Tax payable is a multiple of tax rate and a co-efficient [der Steuerfuss]. In addition, personal assets tax [die Vermögenssteuer] is payable at cantonal and communal level, too.

In the Canton of Schaffhausen, direct dependents and spouses do not have to pay inheritance tax [die Erbschaftssteuer] or gift tax [die Schenkungssteuer].

Tax at source [die Quellensteuer]

Individuals without a Settlement Permit [die Niederlassungsbewilligung] are liable to tax at source [die Quellensteuer]. This tax is deducted directly by the employer and replaces taxes paid at central government, cantonal and communal levels. If taxable income reaches CHF 120,000, however, the normal calculation and payment process are applied to the individual. Persons who are not domiciled or do not live in Switzerland (e.g. those commuting into Switzerland to work – Grenzgänger) are subject to a limited tax liability if they receive an income from Switzerland.

www.steuerrechner.sh.ch

(German only)