Net salary / Moving checklist
Moving to Switzerland: tax and deadlines in your first year
Enter when you move and which permit you have. The list shows what to do about tax, salary and health insurance, and by when.
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Which permit applies to you and what it means for tax is on the page work permits and tax. If you are married to a Swiss citizen or a C permit holder, choose “C permit”.
Before you move
Start from the gross salary in your contract. Withholding tax and social contributions come off before the salary reaches your account.
It depends on your permit, on your spouse and on where you live. If your spouse is a Swiss citizen or holds a C permit, a different rule applies.
Work permits and tax · Source: DBG, art. 83 and 91
Withholding tax is the same in every commune of a canton. The commune starts to matter once you file a tax return, which is required from CHF 120’000 a year.
When you arrive
- Before your first working day
Foreign nationals who come to work have to register before they start. Bring a valid passport or identity card. The commune tells you which other documents it needs.
Source: AIG, art. 12 and 13
- On your first working day
Withholding tax depends on your marital status, your children, your church and whether your spouse works. Your employer reports you to the tax office within eight days of your first working day.
- With your first salary
Compare the withholding tax with the calculator. The tariff code shows how you were classified: A for single people, B for married couples with one income, C with two incomes, H for single parents.
- Within three months of moving in
Everyone who lives in Switzerland has to take out basic health insurance within three months of moving in. If you join in time, cover starts on the day you moved in. If you join late, cover starts only when you join, and without a valid reason for the delay you pay a surcharge.
Source: KVG, art. 3 and 5
Your first tax year
- By 31 December
Employees with a pension fund can deduct up to CHF 7’258 a year, and only payments made by 31 December count for that tax year. With withholding tax you get the deduction only if you request a tax return by 31 March of the following year.
Pillar 3a for employees · Source: BVV 3, art. 7
- By 31 March of the following year
Below CHF 120’000 a year you can ask for an ordinary assessment. It can pay off if your real deductions are higher than the flat amounts in the withholding tariff or if your commune has a low multiplier. You can't withdraw the request, and it applies to the following years too.
Tax with a tax return · Source: DBG, art. 89a
- By 31 March of the following year
From a gross salary of CHF 120’000 a year the tax return is required. It is also required if you have income that isn't taxed at source. In that case ask the tax office for the form by 31 March.
Cantonal tax office · Source: DBG, art. 89
- By 31 March of the following year
If you don't agree with the deduction on your salary statement, or your employer gave you no statement, you can ask the tax office for a ruling until 31 March of the following year.
Cantonal tax office · Source: DBG, art. 137
- Whenever something changes
Marriage, divorce, a child or a spouse who starts working change your tariff. If you get a C permit or marry a Swiss citizen or a C permit holder, withholding tax stops in the following month.
What the list leaves out
The list sticks to tax, salary and compulsory insurance. Finding a flat, movers, customs, your car and a bank account are left out on purpose. The deadlines come from federal law. Cantons and communes can set further deadlines, for example for registering after you arrive.
Common questions
When do I have to register in Switzerland?
If you move to Switzerland to work and need a permit, you register with your commune before you start the job. This is art. 12 of the Foreign Nationals and Integration Act.
By when do I need health insurance?
Within three months of moving in. If you join in time, cover starts on the day you moved in. If you join late, cover starts only when you join, and without a valid reason for the delay a surcharge is added.
Which tax deadline matters most in the first year?
31 March of the following year. By then you request a tax return if you pay withholding tax, ask for a ruling if the deduction is wrong, and ask for the form if you have other income.
Does the page store my details?
No. The date, the permit and your ticks stay in your browser. They are also in the address of the page, so that you can save the link. Nothing is sent to us.
Sources
- Withholding tax, tax return, ruling: Federal Act on Direct Federal Tax (DBG), art. 83, 89, 89a, 91 and 137; Withholding Tax Ordinance of the FDF, art. 5, 9, 12 and 14.
- Registration: Foreign Nationals and Integration Act (AIG), art. 12 and 13.
- Health insurance: Federal Health Insurance Act (KVG), art. 3 and 5.
- Pillar 3a: Ordinance BVV 3, art. 7.
All texts in the version in force on 15 Nov 2026. This page is an overview and doesn't replace information from your commune or your cantonal tax office.