Your first Zurich tax return: documents, deadlines and steps (2025)

Key takeaways

• Your first Zurich tax return is mostly a document-collection job. The hard part is knowing which papers you need, and when they arrive.
• Most documents reach you in January and February. The return is due 31 March.
• The 31 March filing deadline can be extended: to 30 September automatically for some groups, to 30 November on request. The separate 31 March deadline for source-taxed filers asking for an ordinary assessment cannot be moved.
• The official app, ZHprivateTax, is German-only. Browser auto-translate handles it and costs nothing.
• Which canton you pay is set by where you lived on 31 December, not where you spent most of the year.

Whether you have to file at all

With a C permit, Swiss citizenship or a Swiss spouse you file an ordinary return like any resident. If you are taxed at source (QuellensteuerQuellensteuerTax at source (withholding tax on salary)FRimpôt à la sourceITimposta alla fonteTax your employer deducts from each salary payment and pays to the canton for you. The rate is a cantonal average that assumes standard deductions, so it ignores your individual ones.Where you see itA deduction line on your monthly payslip, and a total on the salary certificate.Open in the glossary →, tax withheld from your salary; most B and L permits), you may not have to file at all. Three thresholds override that, and they behave differently.

• CHF 120,000Gross employment incomeFederal. The canton moves you across and sends you a return
• CHF 3,000Income your employer does not withhold onCantonal. Dividends, interest, rent, a side business
• CHF 80,000WealthCantonal. CHF 160,000 for a jointly taxed couple

Only the CHF 120,000 trigger is visible to the canton. Cross either cantonal one and the return is compulsory, but nobody writes to you: you request it yourself by 31 March, and that date cannot be extended. If you wait for a notice that never comes, you lose the year.

Below every threshold you may still want to file, for deductions source tax cannot give you. See Quellensteuer: should you file?.

The documents you need

A Swiss tax return is built from documents. Gather the right ones and filing is mostly transcription. Most arrive unasked, so knowing when they come lets you start in January instead of March.

Document	Who sends it	Typically arrives	You have to ask?
Tax filing notice + access code	Canton of Zurich	January	No
Salary certificate (LohnausweisLohnausweisSalary certificateFRcertificat de salaireITcertificato di salarioYour employer's annual statement of what it paid you and what it withheld. One per job, and the starting point of the whole return.Where you see itSent by your employer in January or February.Open in the glossary →)	Your employer	January–February	No
Pillar 3a certificate (BescheinigungBescheinigungContribution certificateFRattestationITattestazioneYour pillar 3a provider's confirmation of what you paid in during the year. Without it you cannot prove the deduction.Where you see itOne per 3a provider, sent in January.Open in the glossary →)	Your 3a provider	January	No
Insurance premium statement	Your health insurer	January–February	No
Swiss bank / securities statement (eSteuerauszugeSteuerauszugElectronic tax statementFRrelevé fiscal électroniqueITestratto fiscale elettronicoA securities statement in the Swiss eCH-0196 standard that every canton can import directly, filling in your securities for you. Swiss banks issue one; foreign brokers do not.Where you see itDownloaded from your Swiss bank's e-banking, usually from January.Open in the glossary →)	Your bank	January–March	Sometimes. A few charge, or send it only on request
Mortgage interest statement	Your lender	January–February	No
Foreign broker export	Nobody. You generate it	Available from early January	Yes, always
Childcare and further-education invoices	The provider, during the year	Collect as you go	Yes, keep them

The rows you must act on are at the bottom. The foreign-broker export is the one nobody sends you, and it is the most work.

Income

Salary certificate (Lohnausweis). One per job, and the document people double-count most often: several of its lines are already inside the totals below them. Field numbers are printed on the form.

• 1Base salaryCheck itOnly part of the total; fields 2 to 7 add the rest
• 8Gross salary totalCheck itThe sum of 1 to 7, before any deduction
• 9Social insurance (AHV/IV/EO/ALV/NBUV)IgnoreSubtracted from 8 to reach 11, so entering it again double-counts
• 10Pillar 2 contributions (BVG)IgnoreAlso subtracted from 8 to reach 11
• 11Net salaryUse itThe number the return wants; the form itself says to carry it over
• 12Tax deducted at sourceUse itCredited against what you owe, so it is never lost
• 13.1Business travel, meals and accommodation reimbursedCheck itExpense reimbursement, not your commute
• 15RemarksCheck itWhere a company car or a lump-sum allowance is disclosed

What cuts your commute deduction is the tick-box near the top for free transport between home and work, not field 13.1. The box beside it does the same to the meal deduction. Pillar 3a never appears here: it is a private contract, so that deduction comes from your provider's certificate.

• Pension or annuity statements. AHV, pension-fund or other pension.
• Wage-replacement attestations. Unemployment (Arbeitslosenkasse), daily-sickness benefit (Krankentaggeld), loss-of-earnings. Taxable income, each with its own certificate.
• Self-employment accounts. Your business income statement.

Securities and bank accounts (wealth and investment income)

• Bank statements. The 31 December balance and any interest, per account.
• Securities / broker statement. Holdings, year-end values, dividends, foreign tax withheld. A Swiss bank issues a ready-made eSteuerauszug; with a foreign broker you assemble it yourself. Our converter builds one from an Interactive Brokers, DEGIRO, Schwab or Swissquote export, and declaring foreign securities covers putting it on the return.
• Crypto. 31 December balances, as wealth.
• Anything you own abroad. Property, savings, a foreign pension. Declared even if untaxed here: foreign assets.
• Employee share or option statement (Mitarbeiterbeteiligungs-Bescheinigung). If your employer gives you equity.

Deductions (the money-savers)

• Pillar 3a certificate (Bescheinigung). The deductible amount, from each provider. See the pillar 3a guide.
• Pillar 2 buy-in (EinkaufEinkaufPension buy-inFRrachat (d'années d'assurance, 2e pilier)ITriscatto (di anni di contribuzione, 2° pilastro)A voluntary purchase into your pension fund. There is no franc limit in the tax law — the limit is the gap your fund certifies — but after a buy-in you may not take that money out as a lump sum for three years.Where you see itConfirmed by your pension fund after payment.Open in the glossary →) confirmation. For a voluntary pension purchase.
• Childcare invoices. Third-party care while you work or train.
• Further-education invoices (WeiterbildungWeiterbildungFurther educationFRfrais de formation et de formation continue à des fins professionnellesITspese di formazione e formazione continua professionaliJob-related training costs. Up to CHF 12,400 in Zurich for 2025 and CHF 13,000 federally. Your first qualifying degree does not count.Where you see itUnder deductions, claimed at both cantonal and federal level.Open in the glossary →, job-related training).
• Mortgage interest statement. Deductible debt interest, plus your property's tax value and imputed rental value (EigenmietwertEigenmietwertImputed rental valueFRvaleur locativeITvalore locativoNotional rental income added to the taxable income of people who live in a home they own. Its abolition has been approved and comes into force on 1 January 2029.Where you see itIn the property section, if you own where you live.Open in the glossary →) if you own.
• Donation receipts. Recognised tax-exempt Swiss charities.
• Medical and accident receipts. Only the part above 5% of net income.
• Disability-cost receipts. Deductible in full, with no threshold, unlike the medical costs above.
• Alimony / maintenance. Documentation of amounts.

Two more things to have ready: last year's return and assessment, which carries values forward, and your AHV number, civil status and children's details. Zurich sets its own caps: see Zurich deductions.

How does ZHprivateTax work?

You file through ZHprivateTax at zh.ch: online, no signature, PDFs attached, and German-only. The language is the main obstacle for newcomers, and browser auto-translate covers it.

The flow follows your documents:

1. Income. Salary from the Lohnausweis, plus pensions and wage-replacement benefits. Pillar 2 (BVG/LPP) is already inside the net salary, so do not add it again.
2. Wealth and investment income. Bank balances at 31 December, plus securities. A Swiss eSteuerauszug imports directly; a foreign-broker statement you assemble yourself, reclaiming foreign dividend tax via the DA-1 form. See declaring foreign securities.
3. Deductions. Pillar 3a, commute, meals, insurance, childcare, further education. Most of your refund comes from here, so do not rush it; the Zurich amounts are in Zurich tax deductions and tips.
4. Check and submit. Compare each figure against its document, attach the PDFs, submit. Keep the return and the assessment: next year starts from them.

What are the deadlines?

The 2025 return is due 31 March 2026, and that date can be moved: to 30 September automatically for some groups, to 30 November on request before the deadline. The 31 March that cannot be moved is the source-tax one, for asking to be assessed ordinarily.

1. 1Documents arriveJanuary and February 2026
2. 2Return due31 March 2026
3. 3Automatic extension for some groupsto 30 September 2026
4. 4Extension on request, before the deadlineto 30 November 2026
5. 5Assessment arrivesmonths later, sometimes years

Moving canton during the year

Split the year, file twice, pay both? None of these. The canton (and municipality) you are resident in on 31 December taxes your whole year: wealth valued at year-end, income never split, one return.

Instalments already paid to the canton you left are refunded to you with interest, separately from the new canton's bill and often months apart. A pension or 3a lump sum is the exception: taxed where you lived on the day it fell due, at a reduced rate.

Common mistakes

• Waiting for every document. Some arrive in March; open the return in January and fill in what you have.
• Assuming 31 March extends itself. Unless your group gets the automatic extension, you must request it, before the date and not after.
• Filing in the canton you moved to in November. Your canton is where you lived on 31 December.
• Skipping last year's assessment. The VeranlagungsverfügungVeranlagungsverfügungAssessment decisionFRdécision de taxationITdecisione di tassazioneThe canton's binding decision on what you owe, which may differ from what you filed. Receiving it starts your 30-day objection window.Where you see itArrives by post, often a year or more after you file.Open in the glossary → (assessment decision) is the fastest check on this year's figures.
• Leaving the securities section empty because it looks hard. Undeclared Swiss dividends mean the 35% already taken is never reclaimed.

Common questions

Do I have to file a tax return in Zurich?

With a C permit, Swiss citizenship or a Swiss spouse, yes. Taxed at source, generally not, until one of three thresholds is crossed. Only the CHF 120,000 one reaches you by itself; the other two you request by 31 March, a date that cannot be extended.

When is the Zurich tax return deadline?

For natural persons, 31 March of the year after the tax period, so the 2025 return is due 31 March 2026.

How do I get a deadline extension in Zurich?

Request a FristerstreckungFristerstreckungFiling extensionFRprolongation de délaiITproroga del termineA granted extension to the deadline for filing the ordinary return. It has to be requested, and it does not extend the source-tax deadlines.Where you see itRequested from your municipal tax office before the deadline runs out.Open in the glossary → (deadline extension) from your municipal tax office (GemeindesteueramtGemeindesteueramtMunicipal tax officeITufficio fiscale comunale (GR only)Your municipality's tax office, which handles individual filings in Zurich. It is usually the right first contact, not the cantonal office.Where you see itThe sender of your filing notice and assessment.Open in the glossary →) before the deadline passes. A first, timely request runs to 30 November and is approved without a reply. A deadline that has already passed cannot be extended, only reinstated.

I'm taxed at source. Can I still claim deductions?

Yes, through an ordinary assessment (NOV) or a source-tax correction (TarifkorrekturTarifkorrekturSource-tax correctionFRrectification de l'impôt à la sourceITcorrezione dell'imposizione alla fonteA request to correct the figures your employer withheld on — a wrong tariff code, a wrong gross salary, or liability that never applied. It cannot be used to claim deductions; for those you need an NOV, by the same deadline.Where you see itRequested from the cantonal tax office by 31 March.Open in the glossary →). Both are due 31 March. Federal law sets that date, so it cannot be extended, and it comes earlier if you deregister and leave.

I moved cantons mid-year. Where do I file?

One return, in the canton you lived in on 31 December, covering the whole year. A pension or 3a lump sum is the exception: taxed where you lived the day it fell due.

What documents do I need for my first Swiss tax return?

Your salary certificate (Lohnausweis), year-end bank and securities statements, and a certificate for each deduction you claim. Full checklist above.

How PaperTax helps

Upload your documents and PaperTax reads them, then walks you through your own cantonal tax app one document at a time. It tells you what to type and where, in English. It does not file for you. How it works.

---

This article is general information, not tax, legal, or financial advice. Rules and deadlines are for Canton Zurich, tax year 2025, and change; other cantons differ. PaperTax helps you complete your own official cantonal tax return. It does not file on your behalf. For advice on your specific situation, consult a qualified Swiss tax professional or your cantonal tax office.

Sources

Every figure in this guide is checked against these. Each link goes to the issuing document itself, not to a homepage or to somebody else's summary of it.

1. Canton Zurich — tax return for natural persons, filing and extensions (zh.ch)
2. Finance Directorate directive on the tax-return procedure — the 31 March deadline (G.I.1), the automatic extension to 30 September for self-employed residents and out-of-canton L- und B-Fälle (G.II.1), the on-request extension to 30 November and its silent approval (G.II.2), and the 10-day reminder period (G.IV.4). Issued 12 November 2025, in force from 1 January 2026 (ZStB 132.1, zh.ch)
3. Canton Zurich — the 2026 public call to file, which sets the date for the 2025 return: 31 March 2026 (A.I.4), the 30-day and 60-day periods when tax liability ends (A.II.3), the CHF 120,000 / 80,000 / 160,000 / 3,000 thresholds (A.III.1), and the "at the earliest one month before departure" rule (A.III.2) (ZStB 133.1, zh.ch)
4. Canton Zurich — directive for returns when tax liability ends mid-year (ZStB 132.2, zh.ch)
5. Canton Zurich — official guide to the 2025 return (form 305): the 31 March 2026 deadline and the document list, page 7 (zh.ch, PDF)
6. persons taxed at source and NOV thresholds (zh.ch)
7. request a subsequent ordinary assessment — 31 March, non-extendable (zh.ch)
8. Federal direct tax act (DBG/LIFD) Art. 89a — the 31 March request deadline, the earlier cut-off at deregistration, and that the ordinary assessment then runs until source-tax liability ends; Art. 119 para. 1 — deadlines set by the statute itself cannot be extended (fedlex.admin.ch)
9. Withholding tax act (VStG/LIA) Art. 13 para. 1 lit. a — the 35% rate on Swiss investment income (fedlex.admin.ch)
10. ch.ch — filing your tax return and moving canton — ch.ch
11. ESTV — federal forms and guides for direct federal tax — estv.admin.ch

Start your 2025 return →