additional assessment

An additional assessment is conducted

  • if the income which is not taxed at the source is more than CHF 2’500 a year, e.g. lottery winnings, income from assets, rental value of a flat;
  • if the taxable total assets are at least CHF 200’000
  • when there is additional self-employment (e.g. a second job)

The taxpayers have to notify the tax authorities at their residence if an additional assessment is to be performed. An ordinary tax return has to be completed. However, they will only be additionally taxed on the source taxation.
We can assist you with the formalities or complete your tax return for you.