Every term as it is printed on your documents, with the French and Italian wording beside it, what it means, and where you meet it. Search in any of the four languages. Where the wording comes from the law itself, the entry says so and names the article.
Back to “Zurich tax deductions 2025: the full list, with caps”
57 terms
57 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 — home, family, 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 — the source tax already deducted is credited against it, without interest.
Where you see itIssued by the cantonal migration office.
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 — no children, church tax included.
Official wording · LIFD Art. 89a al. 4
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 · LIFD Art. 125
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
A 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.
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.
Official wording · LIFD Art. 125 a
FRcertificat de salaireITcertificato di salario
Your 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.
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.
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 — 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.
Official wording · LIFD Art. 26 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 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, not in full.
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 c names the concept, not the label
FRdéduction forfaitaireITdeduzione forfettaria
A lump sum for other work costs — tools, literature, 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.
Official wording · LIFD Art. 22
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 — 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
A flat 3‰ of the tax value of securities held by a third party, capped at CHF 6,000. It applies to securities, not to cash, and custody alone is enough — no management mandate needed.
Where you see itIn the securities schedule; Zurich calculates it automatically.
Official wording · LIFD Art. 26 b (condensed)
FRfrais supplémentaires de 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 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 itUnder general deductions, labelled *Versicherungsprämien und Sparzinsen*.
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)
Declaring foreign securities on your Zurich tax return: DA-1 (2025) →
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.
Zurich tax deductions 2025: the full list, with caps — The coming Eigenmietwert change →
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 mattersThe reclassification is retroactive. This is the single most expensive status change a private investor can trigger.
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 · 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 — 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.
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 — 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 mattersLeaving it out is the most common honest mistake with foreign ETFs — the income is taxable whether or not it was paid.
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 35% tax withheld on Swiss dividends and interest. It is a deposit, not a cost: declare the income on your return and you get all of it back.
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))
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 — 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 · ESTV/AFC, Impôt ecclésiastique (janvier 2022)
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. A written declaration of leaving takes effect immediately in Zurich — but it is never backdated, so the year you send it still counts.
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 bill sent before anyone has assessed you, estimated from your last assessment. The amount is an estimate you can ask to change; the due date behind it is real.
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 — 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 — 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.
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 · 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 (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.
FRconseiller fiscalITconsulente fiscale
Someone who advises on tax. Neither this title nor Treuhänder is protected in Switzerland, so anyone may use either — 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 — 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)