Tax return

In Switzerland, individuals and companies file tax returns to disclose income, wealth, profit, capital, deductions and other relevant facts. The return is central to self-declaration systems but does not itself usually fix the tax; the authority assesses and issues a decision. Taxpayers must file truthfully, completely and on time, often with salary statements, accounts, bank information and certificates. Extensions may be available, but late or incomplete filing can lead to reminders, fines or discretionary assessment. Electronic filing is widely used, while cantonal practices and forms differ.