Swiss tax terms in English
The German, French and Italian words printed on your Swiss tax documents, and what each one means.
82 terms
The German, French and Italian words printed on your Swiss tax documents, and what each one means.
82 terms
82 terms
Official wording · CDI CH-IT (RS 0.672.945.41) Art. 4 par. 2 let. a, same wording in every Swiss treaty
FRcentre des intérêts vitauxITcentro degli interessi vitali
Where your life is actually based, meaning home, family and ties, rather than where you work. When you have a home in two countries, it is the test that decides which one may tax you.
Where you see itRaised in writing by the tax office when residence is not obvious.
Why it mattersIf the office decides your centre of life is abroad, an ordinary assessment can be refused outright.
Official wording · LIFD Art. 89
FRtaxation ordinaire ultérieure (TOU)ITtassazione ordinaria ulteriore (TOU)
Moving from tax at source into the ordinary system, so you file a full return and claim real deductions. Mandatory above certain thresholds, and permanent once you opt in voluntarily.
Where you see itApplied for with the cantonal tax office by 31 March.
Not the same asTarifkorrektur (Source-tax correction)
Official wording · LEI Art. 34; LIFD Art. 83
FRautorisation d'établissement (permis C)ITpermesso di domicilio (permesso C)
Permanent residence. Withholding stops from the month after it is granted, but you are taxed as an ordinary filer for the whole of that year, and the source tax already deducted is credited against it, without interest.
Where you see itIssued by the cantonal migration office.
Quellensteuer Switzerland: should you file a tax return? (2025) →
Official wording · LIFD Art. 83
FRimpôt à la sourceITimposta alla fonte
Tax 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.
Not the same asVerrechnungssteuer (Swiss anticipatory tax)
Quellensteuer Switzerland: should you file a tax return? (2025) →
Official wording · QStV (RS 642.118.2) art. 1 al. 1
FRbarème de l'impôt à la sourceITtariffa dell'imposta alla fonte
The code your employer applies when withholding: A single, B a sole earner in a couple, C when both spouses earn, H a single parent supporting children. It decides the rate before any of your own circumstances do.
Where you see itOn your payslip beside the withholding line: a letter, the number of children, then Y or N for church tax.
Why it mattersTariff C assumes a second income the employer cannot see. If you never proved your situation, the employer must default you to A0Y single or C0Y married, with no children and church tax included.
As printed on the form · Cantonal wording (ZH Quellensteuerkorrektur; GE/VD rectification de l'impôt à la source). The federal texts say Neuberechnung der Quellensteuer (KS 45 §11). LIFD Art. 89a al. 4 carries the no-further-deductions rule, not the name
FRrectification de l'impôt à la sourceITcorrezione dell'imposizione alla fonte
A 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.
Why it mattersDeductions cannot be claimed this way: the law grants no additional deductions after the fact, and the NOV deadline is the same 31 March.
Not the same asNachträgliche ordentliche Veranlagung (Subsequent ordinary assessment (NOV))
Official wording · LIFD Art. 126 al. 2
FRpièces justificativesITgiustificativi
The statements and certificates that back up what you entered. Zurich requires a defined list with the return (salary certificate, 3a attestation, and a form for each deduction you claim) and can ask for anything else years later.
Where you see itAn upload area in the cantonal app, and a list at the end of the instructions.
Why it mattersKeep them. The tax office can ask years later, and you carry the burden of proof.
Official wording · OPP 3 / BVV 3 (RS 831.461.3) Art. 8, Obligation d'attester: insurers and bank foundations must issue attestations of contributions and benefits paid
FRattestationITattestazione
Your 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.
FRrelevé fiscal électroniqueITestratto fiscale elettronico
An electronic securities tax statement in the Swiss eCH-0196 format. Importing it into a compatible cantonal app fills in holdings and income. Check the imported values before submitting. Swiss banks commonly offer this statement; foreign broker exports may need conversion.
Where you see itDownloaded from your Swiss bank's e-banking, usually from January.
FRliste des cours (ICTax)ITlistino dei corsi (ICTax)
The federal tax administration's year-end valuations for securities, published at ictax.admin.ch. For accumulating funds it is the only place the deemed income exists.
Where you see itLooked up per security when the value is not on your statement.
Declaring foreign securities on your Zurich tax return: DA-1 (2025) →
Official wording · LIFD Art. 125, al. 1, let. a
FRcertificat de salaireITcertificato di salario
Your employer’s annual statement of your salary, benefits and deductions. You normally receive one from each employer and use it to enter employment income in the return.
Where you see itSent by your employer in January or February.
Your first Zurich tax return: documents, deadlines and steps (2025) →
Official wording · LIFD Art. 113 / 124
FRdéclaration d'impôtITdichiarazione d'imposta
The return itself: the whole set of forms you complete and submit for one tax year. What the canton sends you, and what its software fills in.
Where you see itThe title on the letter the canton sends, and the name of the cantonal app.
Your first Zurich tax return: documents, deadlines and steps (2025) →
FRinstructionsITistruzioni
The canton's own guide to completing the return, published each tax year. Authoritative and, in Zurich, German only.
Where you see itPublished on zh.ch alongside the year's forms.
FRétat des titresITelenco dei titoli
The list of everything you own in securities and bank accounts, with year-end values and the income each produced. It is also where you reclaim the 35% anticipatory tax.
Where you see itA main section of the tax return itself, in ZHprivateTax.
Declaring foreign securities on your Zurich tax return: DA-1 (2025) →
As printed on the form · ESTV Lohnausweis / certificat de salaire (form. 11), ch. 9
FRAVSITAVS
Switzerland's first-pillar state pension. Contributions come off your salary automatically and are already reflected in the net figure on your salary certificate.
Where you see itA deduction line on the payslip and at ch. 9 of the Lohnausweis.
Why it mattersAlready subtracted before the net figure you copy into the return. Do not deduct it again.
FRrachat (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, and 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.
Official wording · LIFD Art. 26, al. 1, let. a
FRfrais de déplacementITspese di trasporto
The cost of travelling between home and work. Capped at CHF 5,200 in Canton Zurich and CHF 3,300 federally for tax year 2025.
Where you see itUnder professional expenses in the return.
Zurich tax deductions 2025: the full list, with caps · Getting to work (Fahrkosten) →
As printed on the form · LIFD Art. 35, al. 1, let. a says 'pour chaque enfant'; the noun is practice
FRdéduction pour enfantITdeduzione per figli
A flat deduction per child, separate from childcare costs. CHF 9,300 per child in Zurich for 2025, rising to CHF 9,400 for 2026.
Where you see itUnder social deductions in the return.
Official wording · LIFD Art. 33 al. 3 (FR)
FRfrais de garde des enfants par des tiersITspese per la cura dei figli prestata da terzi
Third-party childcare while you work or train. Up to CHF 25,000 per child in Zurich and CHF 25,800 federally for 2025.
Where you see itUnder deductions. Unmarried parents sharing a household claim half each; a married couple claims it once, in full.
Zurich tax deductions 2025: the full list, with caps · Childcare (Kinderbetreuungskosten) →
FRcaisse-maladieITcassa malati
Your compulsory Swiss basic health insurer. It sends a premium statement every year, and those premiums are deductible, but only inside the capped insurance-premium deduction.
Where you see itAn annual premium statement, and a deduction line for insurance premiums in the return.
As printed on the form · LIFD Art. 26, al. 1, let. c names the concept, not the label
FRdéduction forfaitaireITdeduzione forfettaria
A lump sum for other work costs such as tools, literature and work clothing, so you do not keep receipts. 3% of net salary, minimum CHF 2,000 and maximum CHF 4,000.
Where you see itApplied automatically under professional expenses.
As printed on the form · LIFD Art. 22 names the institution de prévoyance professionnelle; caisse de pension is what the funds and the salary certificate print
FRcaisse de pension (institution de prévoyance)ITcassa pensioni (istituto di previdenza)
The workplace pension scheme funded by you and your employer. Your contributions are already inside the net salary figure, so do not deduct them again.
Where you see itOn your salary certificate and in your annual pension statement.
As printed on the form · LIFD Art. 33 al. 1 let. e names the concept (prévoyance individuelle liée), not the 3a label
FRpilier 3a (prévoyance individuelle liée)ITpilastro 3a (previdenza individuale vincolata)
Tied private retirement savings. What you pay in during the year comes straight off your taxable income, up to a legal maximum.
Where you see itYour provider sends a contribution certificate in January.
Pillar 3a 2025: the maximum contribution and the new 2026 catch-up rule →
Official wording · LIFD Art. 32 al. 1
FRfrais d'administration par des tiersITcosti d'amministrazione da parte di terzi
In Zurich, a flat 3‰ of the tax value of securities administered by a third party, capped at CHF 6,000. It applies to securities, not to cash. Zurich's instruction says no deduction is available where you administer your assets yourself, so ask your municipal tax office before claiming it on a self-directed account. Federal law allows the cost but sets no flat rate.
Where you see itIn the securities schedule; Zurich calculates it automatically.
Official wording · LIFD Art. 26, al. 1, let. b
FRfrais supplémentaires résultant des repas pris hors du domicileITspese supplementari per pasti fuori domicilio
A deduction for meals you cannot eat at home because of work. CHF 15 per working day capped at CHF 3,200, halved if your employer subsidises a canteen.
Where you see itUnder professional expenses in the return.
As printed on the form · LIFD Art. 33, al. 1, let. g lists the components; the name is the form's
FRdéduction pour primes d'assurancesITdeduzione per oneri assicurativi
A capped deduction for insurance premiums and savings interest. In Zurich for 2025: CHF 5,800 married, CHF 2,900 single, plus CHF 1,300 per child.
Where you see itZiffer 15 of the Zurich return, labelled *Versicherungsprämien und Zinsen von Sparkapitalien*, worked out on the *Versicherungsprämien* annex.
Zurich tax deductions 2025: the full list, with caps · Insurance premiums (Versicherungsabzug) →
Official wording · LIFD Art. 33 al. 1 let. j
FRfrais de formation et de formation continue à des fins professionnellesITspese di formazione e formazione continua professionali
Job-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.
Zurich tax deductions 2025: the full list, with caps · Further education (Weiterbildung) →
As printed on the form · ESTV DA-1 form, 2025 edition
FRformulaire DA-1 (imputation d'impôts étrangers prélevés à la source)ITmodulo DA-1 (computo di imposte alla fonte)
The form that claims back the foreign tax already withheld on your foreign dividends and interest. It is filed with the securities schedule, and only once your total non-recoverable foreign tax passes CHF 100.
Where you see itA separate sheet attached to the Wertschriftenverzeichnis in the tax software.
Not the same asR-US 164 (Additional US withholding claim), Form 1116 (Foreign tax credit), DA-M (The leaflet explaining the DA-1 claim)
Declaring foreign securities on your Zurich tax return: DA-1 (2025) →
The Federal Tax Administration's leaflet on crediting foreign withholding tax. Where the DA-1 is the form you fill in, this is the document that says when the credit is refused, how the ceiling is calculated, and what happens instead.
Where you see itCited as the authority when a DA-1 claim is reduced or refused.
Not the same asDA-1 (Foreign withholding tax claim form)
Official wording · LIFD Art. 21
FRvaleur locativeITvalore locativo
Notional 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.
A fund that trades on an exchange like a single share. For Swiss tax the wrapper matters less than what it does with income: a fund that pays dividends out and one that reinvests them are taxed on the same income, but only one of them hands you the cash.
Where you see itOn your broker statement, and in the price list the tax office values it from.
Not the same asThesaurierender Fonds (Accumulating fund)
FRcompte de libre passageITconto di libero passaggio
Where your occupational pension money is parked when you leave a job without joining a new scheme straight away. It keeps earning, and you cannot draw on it until a legal release ground applies.
Where you see itAn annual statement from the foundation holding it, separate from your Pensionskasse statement.
Why it mattersMoney held in a vested-benefits account is not counted as taxable wealth while it remains tied to pension provision. Keep the account statement with your pension records.
As printed on the form · ESTV Kreisschreiben Nr. 36 of 27.7.2012, Gewerbsmässiger Wertschriftenhandel / Commerce professionnel de titres, §3: the five cumulative safe-harbour tests
FRcommerce professionnel de titresITcommercio professionale di titoli
Being reclassified from private investor to professional trader, which makes your capital gains taxable income and adds social contributions. Triggered by trading patterns, not by a choice you make.
Where you see itNever on a form. It is a decision the tax office reaches about you.
Why it mattersA classification as professional trading can make gains from the assessed period taxable and create social-insurance obligations. Ask a tax professional if this may apply to you.
The twelve-character code that identifies one security worldwide, such as IE00B4L5Y983. It is how the tax office matches what you declare to its own price list, and how two funds with near-identical names are told apart.
Where you see itOn every broker statement, beside each holding, and in the securities schedule.
Why it mattersCopy the full code carefully and check that the security name matches. An incorrect ISIN can lead to the wrong valuation or income figure.
Official wording · LIFD Art. 38
FRimpôt annuel entier sur les prestations en capitalITimposta annua intera sulle prestazioni in capitale
A separate, reduced-rate tax charged when you withdraw pillar 2 or pillar 3a capital. Staggering withdrawals across years usually lowers the total.
Where you see itAssessed separately from your ordinary return, in the year of withdrawal.
Official wording · SR 672.201 Art. 8 para. 2, Art. 9 para. 5, Art. 11 para. 1
FRmontant maximalITimporto massimo
The ceiling on a DA-1 foreign tax credit. Three limits build it: your debt interest and asset-management costs come off the foreign income first, then the credit cannot exceed the Swiss tax on that income, nor your total Swiss income tax for the year.
Where you see itNot a box you fill in. It is why a credit decision pays back less than the foreign tax you claimed.
Why it mattersThe credit may be lower than the foreign tax withheld because these limits apply. Check how the office calculated it before deciding whether there is an error to challenge.
Official wording · LIFD Art. 17a (definition), Art. 17b (taxation)
FRparticipations de collaborateurITpartecipazioni di collaboratore
Shares or options received from your employer. Taxed as employment income when you acquire them (blocked or unlisted options only when you exercise) and then as wealth once you hold them; blocked shares get a valuation discount.
Where you see itYour employer sends you a copy of the attestation it files; you list them in the securities schedule, in grant order.
RSUs, stock options and ESPP on a Zurich tax return (2025) →
Official wording · O. CDI américano-suisse (RS 672.933.61) Art. 11; ESTV form R-US 164
FRretenue supplémentaire d'impôt USA (formulaire R-US 164)ITtrattenuta supplementare d'imposta USA (modulo R-US 164)
Claims back the extra tax a Swiss bank withholds on US dividends and interest, on top of the 15% the US keeps under the treaty. Only a Swiss paying agent with Qualified Intermediary status levies it.
Where you see itIn Zurich you enter it on the DA-1 sheet, and it is not a rival form.
Why it mattersWith a foreign broker nothing is withheld in Switzerland, so this stays empty. With a Swiss bank, skipping it forfeits 15% of every US dividend.
Not the same asDA-1 (Foreign withholding tax claim form)
As printed on the form · ESTV Circulaire no 25 du 23.02.2018
FRfonds de thésaurisationITfondo di tesaurizzazione
A fund that reinvests its income instead of paying it out. You are still taxed on that income even though no money reached your account, which is why the figure only exists in ICTax.
Where you see itLooked up per fund in ICTax. Your foreign broker’s statement will not show it.
Why it mattersReinvested income may still be taxable. Check the fund’s reported taxable income rather than relying only on cash payments shown by your broker.
Not the same asETF (Exchange-traded fund)
Declaring foreign securities on your Zurich tax return: DA-1 (2025) →
Official wording · StHG Art. 13
FRimpôt sur la fortuneITimposta sulla sostanza
An annual cantonal tax on your net worth at 31 December. Switzerland taxes wealth even though private capital gains are generally tax-free.
Where you see itCalculated from the totals in your securities schedule.
Official wording · VStG Art. 1
FRimpôt anticipéITimposta preventiva
A tax withheld on certain Swiss investment income, including dividends and taxable interest, at a rate of 35%. Swiss residents can generally reclaim it by properly declaring both the assets and their income and meeting the refund conditions.
Where you see itOn Swiss bank and broker statements, next to each dividend or interest payment.
Not the same asQuellensteuer (Tax at source (withholding tax on salary))
Declaring foreign securities on your Zurich tax return: DA-1 (2025) →
As printed on the form · ZStB 172.1 Rz 25; Zürcher StV §§ 51-54
FRintérêt compensatoire
Interest on tax still outstanding after the general due date. Zurich names the other direction separately: Vergütungszins is what it credits you on payments made before that date. A third rate, Verzugszins, applies once a final bill is overdue.
Where you see itSettled in the final bill, after your assessment.
Not the same asVergütungszins (Credit interest)
Official wording · Cst. Art. 127 al. 3 (the prohibition); wording also in LIFD Art. 6 al. 3
FRdouble impositionITdoppia imposizione
Being taxed twice on the same income, either by two cantons or by Switzerland and another country. Inter-cantonal double taxation is prohibited outright; the cross-border kind is handled by treaty.
Where you see itRaised when you moved canton mid-year, or have income abroad.
Zurich's own name for the binding decision setting your taxable income and wealth. The same document the federal law calls a Veranlagungsverfügung, and the same 30-day objection window runs from it.
Where you see itThe heading on the decision Zurich sends after it has reviewed your return.
Not the same asVeranlagungsverfügung (Assessment decision), Schlussrechnung (Final bill)
Official wording · LIFD Art. 132
FRréclamationITreclamo
A formal challenge to an assessment decision, due within 30 days of notification. Miss it and the assessment becomes final in almost all cases.
Where you see itThe deadline is printed on the assessment decision itself.
Not the same asRevision (Reopening a final assessment)
As printed on the form · Zürcher Steuerbuch ZStB 173.1 Rz 76, "Bei Ein- bzw. Austritt aus einer staatlich anerkannten Kirche sind die Kirchensteuern pro rata temporis zu berechnen", dated from the written declaration the parish confirms
FRimpôt ecclésiastiqueITimposta di culto
A tax collected for a recognised church, charged on top of cantonal and municipal tax if you are registered as a member. Leaving the church ends it.
Where you see itIts own line on the assessment, beside cantonal and municipal tax.
Why it mattersYou can stop it. Zurich charges church tax pro rata to the exit date the parish confirms, so leaving mid-year cuts the rest of that year, but never the months before it.
Official wording · LIFD Art. 151
FRrappel d'impôtITricupero d'imposta
Tax the canton can collect later when income or wealth was not declared, going back up to ten years after the tax period, plus interest.
Where you see itOnly if the tax office opens proceedings. It is not part of a normal filing.
Not the same asSteuernachzahlung (Additional payment due)
FRréserve de progressionITriserva di progressione
Income another country may tax is left out of the Swiss bill, but still counts when working out your rate. You are not taxed on it twice. You are taxed on the rest at a higher rate.
Where you see itA separate rate figure beside the taxable amount on the assessment.
FRbordereau provisoireITconteggio fiscale provvisorio
A preliminary tax bill based on an estimate, usually from your last assessment. You can ask the tax office to revise the amount if your circumstances have changed. Check the payment dates and interest rules even if the final assessment has not arrived.
Where you see itSent by your municipal tax office early in the year.
Not the same asSchlussrechnung (Final bill), Verfalltag (General due date)
Official wording · LIFD Art. 147
FRrévision (d'une décision de taxation)ITrevisione (di una decisione di tassazione)
The only route once an assessment is legally final and the 30-day objection window has closed. The grounds are narrow, and it is excluded where the error came from your own lack of care.
Where you see itA request to the tax office, long after the assessment.
Not the same asEinsprache (Objection)
FRdécompte finalITconteggio finale
The bill that follows the assessment decision. It nets what you owe against provisional payments already made and any tax withheld at source.
Where you see itSent with or shortly after the assessment decision.
Not the same asProvisorische Rechnung (Provisional tax invoice), Einschätzungsentscheid (Assessment decision (Zurich wording))
Official wording · LIFD Art. 175
FRdénonciation spontanée (non punissable)ITautodenuncia (esente da pena)
Telling the tax office about undeclared income or wealth before it finds out. Done properly and once in a lifetime, it avoids a penalty, though the back tax and interest are still due.
Where you see itA letter to the tax office, not a form field.
As printed on the form · StHG Art. 4b al. 2 (the verb); ZH Wegleitung 2025 / VD Instructions générales (the noun)
FRrépartition intercantonaleITripartizione intercantonale
Splitting one year's income and wealth between cantons when you are taxable in more than one at the same time, because you own property or run a business outside your home canton. A plain move does not trigger it.
Where you see itA separate sheet with the assessment, where a second canton has a claim.
Why it mattersA move is not an allocation: the canton you live in on 31 December taxes the whole year, and the old canton refunds what you already paid it.
As printed on the form
FRcoefficient d'impôt (quotité d'impôt)ITmoltiplicatore d'imposta
The percentage each canton and municipality applies to the base tax. It is why two neighbours on the same salary, one street apart, pay different amounts.
Where you see itA percentage on the assessment, separately for canton and municipality.
Everyday language for owing more than you already paid, once the assessment lands. It is an amount, not a procedure, and it carries no penalty by itself.
Where you see itThe balance on the final bill. Not a form label: people say it, offices do not print it.
Not the same asNachsteuer (Supplementary tax)
Official wording · LIFD Art. 131
FRdécision de taxationITdecisione di tassazione
The 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.
Not the same asEinschätzungsentscheid (Assessment decision (Zurich wording))
As printed on the form · Zürcher StV § 49
FRéchéance générale
The date cantonal and municipal tax formally falls due, 30 September in Zurich, inside the tax year itself. Interest runs from it in both directions, whatever the date printed on your provisional bill.
Where you see itNamed on the provisional invoice and on the final bill.
Why it mattersIt is not the date on the invoice. Interest starts here even if nobody has assessed you yet.
Not the same asProvisorische Rechnung (Provisional tax invoice)
As printed on the form · ZStB 172.1 Rz 25; Zürcher StV §§ 51-54
FRintérêt rémunératoire
What Zurich pays you on tax you handed over before the general due date. The mirror of Ausgleichszins, which is what it charges on anything still outstanding after that date.
Where you see itSettled in the final bill, after your assessment.
Why it mattersPaying the provisional bill early is not wasted: the canton credits interest on it at a rate it sets each year.
Not the same asAusgleichszins (Compensatory interest)
As printed on the form · efd.admin.ch
FRDFFITDFF
Eidgenössisches Finanzdepartement: the government department the Federal Tax Administration sits inside. It issues the ordinances that set things like interest rates on late and early payments.
Where you see itNamed as the issuing department on a federal ordinance or a rate announcement.
As printed on the form · estv.admin.ch
FRAFCITAFC
Eidgenössische Steuerverwaltung: the federal tax authority. It publishes the forms, leaflets and price lists the cantons and your tax software work from, but it is not the office that assesses you: that is your canton.
Where you see itNamed as the publisher on federal forms, leaflets and the Kursliste.
As printed on the form · Wegleitung ZH 2025; LIFD Art. 119 al. 2
FRprolongation de délaiITproroga del termine
A 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.
Why it mattersOnly a deadline the office set can be extended. A deadline fixed by law, like the 30 days to object, cannot be, and neither can a reminder deadline.
As printed on the form · cantonal office; FR deliberately empty
ITufficio fiscale comunale (solo GR)
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.
As printed on the form · sif.admin.ch
FRSFIITSFI
Staatssekretariat für internationale Finanzfragen: the federal body responsible for Switzerland's double taxation agreements and for the automatic exchange of financial information with other countries.
Where you see itNamed as the source for which double taxation agreement applies to a given country.
As printed on the form · steuerkonferenz.ch
FRCSIITCSI
Schweizerische Steuerkonferenz: the body where the 26 cantonal tax administrations agree a common line. Its guidance is not law, but it is what the cantons follow, which makes it the best available answer where the law is silent.
Where you see itNamed as co-publisher of practice guidance, such as the instructions for completing the salary certificate.
FRconseiller fiscalITconsulente fiscale
Someone who advises on tax. Neither this title nor Treuhänder is protected in Switzerland, so anyone may use either, and qualifications and insurance vary completely.
Where you see itHow advisers describe themselves; the two words are used interchangeably.
Why it mattersYou stay legally responsible for the return whoever prepares it.
Not the same asTreuhänder (Fiduciary / tax preparer)
As printed on the form · LIFD Art. 124 al. 2 (you sign); Art. 177 al. 1 (a preparer needs intent)
FRfiduciaireITfiduciario
Someone who prepares returns for a fee. The title is not legally protected in Switzerland, and you remain liable for the return regardless of who filled it in.
Where you see itOn page 1 of the Zurich return, in the representative block, where the field is labelled Treuhänder-ID.
Why it mattersZurich issues those IDs from a register, but it is an access list for electronic filing, not a licence. You sign the return personally and stay liable for it.
Not the same asSteuerberater (Tax adviser)
As printed on the form · SR 831.461.3, the pillar 3a ordinance
FROPP 3
The federal ordinance that sets the pillar 3a rules: who may pay in, the annual maximum for people with and without a pension fund, and when the money may come out.
Where you see itIn citations as BVV 3 Art. 7, wherever a 3a maximum or a withdrawal condition is quoted.
Why it mattersThe 3a maximum changes here, not in the tax act. A figure quoted from an older edition of this ordinance is the usual source of a wrong cap.
As printed on the form · SR 642.11, Bundesgesetz über die direkte Bundessteuer
FRLIFDITLIFD
Bundesgesetz über die direkte Bundessteuer: the act that governs federal income tax for the whole country. Almost every federal rule a guide cites comes from here, which is why the abbreviation appears so often beside an article number.
Where you see itIn citations, as DBG Art. 33 or similar. French and Italian sources call the same act LIFD.
As printed on the form · SR 642.115.325.1, Mitarbeiterbeteiligungsverordnung
FROPart
Mitarbeiterbeteiligungsverordnung: the ordinance that obliges your employer to issue a certificate for shares, options and restricted stock units, and fixes what that certificate must state.
Where you see itCited where the employer's obligation to give you an employee-share certificate is described.
As printed on the form · Zürcher Steuergesetz, LS 631.1 (each canton has its own; Zurich's is the one the guides cite)
FRLIITLT
Steuergesetz: a single canton's own tax act. Every canton has one, so StG never means the same text twice: the guides here cite Zurich's (LS 631.1). It is the law that fixes your cantonal deduction amounts, which is why they differ from the federal ones.
Where you see itIn citations as StG § 31 or similar. Cantonal acts number by § (paragraph), federal ones by Art. The sign tells you which level you are reading.
Why it mattersA StG figure binds only that canton. Moving canton changes which StG applies to you, and with it the amounts.
Not the same asStHG (The cantonal tax harmonisation act)
As printed on the form · SR 642.14, Steuerharmonisierungsgesetz
FRLHIDITLAID
Steuerharmonisierungsgesetz: the act that tells all 26 cantons which taxes they must levy and how the rules must be shaped. It sets the frame; each canton still fixes its own rates and many of its own deduction ceilings inside it.
Where you see itIn citations as StHG Art. 13 or similar, usually beside the DBG article covering the same point federally.
Why it mattersWhere a guide cites StHG rather than DBG, the rule binds your canton but the amount may still differ from the federal one.
Not the same asStG (A cantonal tax act)
As printed on the form · SR 642.21, Verrechnungssteuergesetz
FRLIAITLIP
Verrechnungssteuergesetz: the act behind the 35% Swiss withholding tax on dividends and interest, and behind your right to reclaim it by declaring the income.
Where you see itIn citations as VStG Art. 13 or similar, wherever the 35% rate is quoted.
Zürcher Steuerbuch: Canton Zurich's own practice manual, published in German only. It is where the canton writes down how it applies a rule in practice, which is often more specific than the law behind it.
Where you see itIn citations as ZStB 132.1 or similar, wherever a Zurich-only practice is stated.
Why it mattersBinding practice in Zurich only. A ZStB rule tells you nothing about how another canton handles the same question.
A US federal tax qualification administered by the IRS. For US tax questions, look for someone with relevant US qualifications and experience, such as an Enrolled Agent or CPA. A Swiss Treuhänder title alone does not establish US tax expertise.
Where you see itIn a tax adviser’s qualifications, when looking for help with US filing obligations.
The US law that makes foreign banks identify their US clients and report those accounts. It is why a Swiss bank asks whether you are a US person, and why some of them would rather not take you on.
Where you see itThe US-person question on a Swiss account-opening form, and the reason a broker asks for a W-9.
An annual report of your non-US accounts, filed if all of them added together passed 10,000 US dollars at any point in the year. It is filed with FinCEN, not with your tax return, and it reports the HIGHEST balance each account reached, not the year-end figure.
Where you see itFinCEN Form 114, filed online through the BSA E-Filing system. Nothing in the Swiss return asks for it.
Why it mattersThe 10,000 threshold is the total across every account, not per account. A Swiss salary account alone often passes it.
Not the same asForm 8938 (Statement of Specified Foreign Financial Assets)
The American's Swiss tax return: the four things that are different (2025) →
How US tax already paid to another country is credited against your US bill, so the same income is not taxed twice. For a US person in Switzerland it is normally what reduces the US tax on Swiss salary to nothing.
Where you see itFiled with your Form 1040. The Swiss figures it needs come off your assessment.
Why it mattersIt relieves foreign INCOME tax only. Swiss wealth tax generally does not qualify, and a gain Switzerland never taxed produces no credit at all.
Not the same asDA-1 (Foreign withholding tax claim form)
The US return filed for a PFIC holding. One form per fund per year, for as long as you hold it, so a portfolio of several non-US funds becomes several forms annually.
Where you see itFiled with your Form 1040. It has no Swiss counterpart.
The American's Swiss tax return: the four things that are different (2025) →
A second report of foreign assets, filed WITH your US tax return rather than separately. Living abroad, the thresholds are far higher than the FBAR's: over 200,000 US dollars at year end or 300,000 at any point, doubled if you file jointly.
Where you see itAttached to your Form 1040. It does not replace the FBAR, and many people file both.
Why it mattersFiling one does not satisfy the other. They have different thresholds, different destinations and separate penalties.
Not the same asFBAR (Report of Foreign Bank and Financial Accounts)
How US tax law classes most non-US funds, which means nearly every Swiss or Irish-domiciled fund and ETF, UCITS included. The label matters only on the US return: it changes nothing you enter in Switzerland.
Where you see itNowhere on a Swiss form. It surfaces when a US preparer asks what your fund holdings are.
Why it mattersEach one is taxed on an unfavourable default basis and reported on its own Form 8621, every year you hold it. Decide before buying, not after.
The form a NON-US person gives a broker to certify they are not American and to claim a treaty rate. If you are a US citizen or green-card holder, this is the wrong form for you.
Where you see itThe same tax-residency section of a broker's onboarding, offered alongside the W-9.
Why it mattersSigning one as a US person certifies something untrue. If a broker has one on file for you, replace it with a W-9.
Not the same asW-9 (Request for Taxpayer Identification Number and Certification)
The form a US person gives a bank or broker to certify that they ARE a US person, and to hand over their taxpayer number. This is the one you sign.
Where you see itYour broker's tax-residency section, at account opening or whenever they re-ask.
Not the same asW-8BEN (Certificate of Foreign Status of Beneficial Owner)