Tax return is due How to fill out the forms correctly without despairing

Monique Misteli

31.1.2023

If you earn an extra income as a yoga teacher, you also have to declare it on your tax return.
Keystone

These days, everyone who hasn't applied for a deadline extension is burdened again - the tax return. An expert explains what you need to look out for so that you don't end up totally exasperated by the time you've finished filling it in.

31.01.2023, 06:40

24.03.2026, 15:20

Transparency notice: This article first appeared on blue News in 2023 and has been updated.

Valérie Beaumot lives alone in a two-room apartment in the city of Bern. The 32-year-old works 80% in the HR department of an SME. Sometimes she goes to work by bike, sometimes by bus. She also earns a little extra money as a yoga teacher and started a Master's degree at the University of Applied Sciences last fall. The non-denominational woman recently bought Nestlé shares and sold them again for a small profit. Her aunt also gave her an expensive designer chest of drawers worth CHF 7,000.

Tax and fiduciary expert Nadja Haldemann-Good from Gfeller + Partner AG in Langenthal (BE) has looked at the fictitious example from blue News and explains what you can look out for when completing your tax return.

It is important to note that the information applies to the canton of Bern and varies from canton to canton.

Income

All salary statements, including those for secondary and part-time employment
Note: Valérie's main income comes from the 80% of her main employment in the HR department of ABC AG. The main source of income is always the income with which one earns a living. She must declare the additional income she earns as a yoga teacher at a friend's studio as a secondary source of income. A sideline is when a small amount of additional income is earned in a profession other than your main occupation. This means, for example, that if Valérie were to take on 20% of the HR tasks in her boyfriend's office, she would also have to declare this as her main occupation.

Depending on the situation, the other documents that need to be enclosed are
Income statement and balance sheet if you are self-employed or a statement of your income and expenditure.
Proof of daily allowance or replacement income (ALV, EO, maternity allowance, etc.).
Pension certificates (AHV, IV, pension fund, Suva, foreign pensions).
List of alimony received (children up to the age of majority).

Real estate

Revaluation or valuation of all properties.
Note: Valérie, for example, has no properties. If she had real estate, the official value of the property and the imputed rental value would be automatically transmitted to the tax authorities and printed on the form or corrected by the authorities.
Invoices or receipts for maintenance, insurance and administration costs.
Note: Major maintenance costs and replacement purchases, such as a roof renovation or replacement of a washing machine, can be effectively deducted. This means that the entire invoice amount can be deducted from taxes. Most cantons have information sheets or guidelines that show the deductible costs.

Other documents that must be submitted if they apply to your situation.
For condominiums: additional maintenance and operating cost statement (administration).
For rented properties: Statement of rental income (rent roll).

Avoid finesYou must adhere to these deadlines when filing your tax return

Occupational expenses

Travel costs to the place of work (rail season tickets, park-and-ride costs, etc.).
Note: There is no flat-rate deduction for travel costs. Valérie can therefore deduct the cost of her bicycle (in most cantons a lump sum of CHF 700) and the actual cost of the season ticket. The maximum deduction for the Confederation is CHF 3,000, while it varies from canton to canton. The deduction is made automatically by the tax authorities.
Meal deduction
Note: A maximum of 220 working days can be claimed per year. If the employer does not have a canteen, then CHF 15 per day can be deducted, and CHF 7.50 for canteen meals or other benefits. Valérie can deduct 80 percent of this, i.e. 176 days, depending on her main occupation.
Statements and receipts of actual professional expenses (if greater than the flat-rate deduction granted by most cantons).

Debts

Certificates of debts as at December 31 as well as interest certificates.
Note: This includes not only mortgages, but also loans, personal loans, but also outstanding credit card or tax debts.
Property taxes in the canton.

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List of securities

Certificates of all bank and postal accounts as at December 31, including interest certificates.
Note: Valérie has three bank accounts on which she incurs account management and custody fees for managing her money in excess of CHF 200. She can deduct these from her taxes. Whether they are deducted effectively or as a lump sum varies from canton to canton. In the canton of Berne, the effective rate applies.
Confirmation of the balance of the accounts that were closed during the year.
Securities account register with any dividend statements, purchase and sale receipts for securities or a tax register.
Note: During the holding period of the Nestlé shares, Valérie received dividends of CHF 1,500, of which CHF 975 was credited to her account. Valérie must now declare the gross income, i.e. the CHF 1,500, as dividend income in the securities register so that the CHF 525 withholding tax that was deducted on the payout can be refunded to her. Valérie does not have to declare the profit she made from the sale of her shares. This is called a tax-free capital gain. If she had sold the shares at a loss, she would not be able to deduct this either.
But beware: if share trading is carried out commercially, the tax-free capital gain becomes taxable earned income.
Information on dividends and credit balances with own AG/GmbH, including interest credit (current account).
Lottery winnings.

Other assets

Other assets (e.g. cash, precious metals, art, collections, boat, etc.).
Note: Note: Valérie must declare the designer chest of drawers she inherited from her aunt worth CHF 7,000 as a gift received. In the canton of Berne, inheritances and gifts of up to CHF 12,000 within five years are tax-free.
Information on private motor vehicles (purchase price, year).
Shares in undistributed inheritances, including income.

Miscellaneous deductions

Receipts for contributions to pillar 3a.
Certificate of purchases into the 2nd pillar (pension fund).
Alimony to a separated or divorced spouse and to minor children.
AHV non-employment contributions.
Receipts for education and training costs.
Note: Valérie can claim her self-paid semester fees and other expenses for her Master's degree from the tax authorities. Retraining also counts as work-related training and further education. The condition is that you can and want to earn a living with the knowledge you have acquired.
Proof of childcare costs.
Details of medical expenses you have borne yourself, such as health insurance deductibles, dental costs, medication, etc.
Contributions to political parties and charitable organizations.
Payments to persons in need of support.
Note: Whether payments to persons in need of support can be deducted depends on the degree of kinship and whether or not the person to be supported is able to work. If the person is old and infirm, a certain minimum income and assets must not be exceeded. If the person is resident abroad, their income and assets as well as all transfers must also be verified.

Further information

Gifts/inheritances or advance withdrawals received or paid out (name, address, degree of relationship, amount, date).
Capital benefits paid out from pension plans (date, amount, pension fund).
Income and assets abroad are also relevant for the preparation of the tax return.

Up to CHF 500 for a tax expert or would you prefer to complete it yourself?

The question is often asked as to whether the tax bills should be paid on account. According to Nadja Haldimann-Good, it is always worth paying the invoices on time, because then there is no interest on arrears. Whether an expert should be consulted regarding the tax return depends on the complexity of the circumstances. If a taxpayer has one income, few bank accounts and deductions such as 3rd pillar, professional help is rarely needed.

In the case of major changes such as marriage, divorce, inheritance or property purchase, things often become more complex and unfamiliar circumstances and questions suddenly arise, which make the (temporary) involvement of an expert quite sensible. How much tax advice costs varies greatly, says Haldimann-Good, but even in simpler circumstances you should expect to pay from CHF 350 if you expect professional support.