Assessment procedure

In Swiss direct taxes, the assessment procedure starts with the tax return and ends with an assessment decision, unless amended through objection or appeal. Taxpayers must file complete information and documents; authorities may request clarification, examine records and compare data. The authority determines taxable income, wealth, profit or capital and calculates the tax according to the applicable law and tariffs. If facts remain unclear despite the taxpayer’s duty to cooperate, estimation or discretionary assessment may become relevant. The assessment decision is the usual trigger for objection deadlines.