VERUMO · SWISS TAXES
A clearer view of your taxes.
Choose individuals or companies for a relevant document checklist, in-depth guidance and access to the official tax calculation.
26 cantons
Official sources
For the relevant authority links. Select your municipality separately in the official calculator.
Cantonal sources and guidance
Selecting a canton shows the relevant official sources. Select your residence or business location again in the FTA calculator; details are not transferred automatically.
Find the competent tax authority and the official FTA cantonal factsheet. Check the rules and amounts for your tax year there.
Appenzell Innerrhoden
Appenzell Ausserrhoden
Bern
Basel-Landschaft
Basel-Stadt
Freiburg
Genf
Glarus
Graubünden
Jura
Luzern
Neuenburg
Nidwalden
Obwalden
St. Gallen
Schaffhausen
Solothurn
Schwyz
Thurgau
Tessin
Uri
Waadt
Wallis
Zug
Zürich
All 26 cantons
- Aargau · AG
- Appenzell Innerrhoden · AI
- Appenzell Ausserrhoden · AR
- Bern · BE
- Basel-Landschaft · BL
- Basel-Stadt · BS
- Freiburg · FR
- Genf · GE
- Glarus · GL
- Graubünden · GR
- Jura · JU
- Luzern · LU
- Neuenburg · NE
- Nidwalden · NW
- Obwalden · OW
- St. Gallen · SG
- Schaffhausen · SH
- Solothurn · SO
- Schwyz · SZ
- Thurgau · TG
- Tessin · TI
- Uri · UR
- Waadt · VD
- Wallis · VS
- Zug · ZG
- Zürich · ZH
01 / Calculator
Detailed calculations. Official data.
Open the official tax calculator or prepare your figures first.
ESTV · AFC · FTA
Tax calculator
Income and wealth
Profit and capital · AG / GmbH
Open official calculatorThe calculator opens in a new tab. Your Verumo tax hub stays open here.
Languages and calculation guidance
The calculator opens at swisstaxcalculator.estv.admin.ch. Enter financial information directly with the FTA. Verumo does not read or store those calculator entries.
The external FTA calculator supports German, French, Italian and English. Select its language inside the calculator. Our guidance is available in all six website languages.
Even the official calculation is non-binding. Complete entries, the correct tax year and the final assessment are decisive. Standard and detailed calculations can produce different results.
Sole proprietorships: business profit and assets generally fall under personal income and wealth taxation. The business calculator is intended for legal entities such as an AG or GmbH.
Official sourcePrepare your taxable basis
Combine income or accounting profit, additions and allowable deductions. This preparation does not calculate tax due.
What to check
This preparation does not calculate tax due. Enter federal and cantonal figures separately: rules and deductions may differ. Transfer the checked basis to the official tax calculator. A negative company result remains visible as an arithmetic loss; this tool does not check whether it is recognised for tax purposes.
02 / Documents
Documents for your tax return
Tick off prepared documents and expand each item for guidance when needed.
Individuals
Tax letter and previous year
Prepare access details, your last return and assessment. Check your canton’s filing deadline and request an extension before it expires.
Income and benefits
Collect all salary certificates, pension and daily allowance statements, side income and maintenance records. Prepare business accounts if self-employed.
Accounts and assets
Document bank and investment tax statements, year-end asset values and income. Check foreign accounts and digital assets as well.
Pensions and insurance
Prepare pillar 3a and pension fund purchase certificates, your health insurer’s tax statement and relevant insurance values.
Work, family and health
Document employment costs, training, childcare, maintenance, donations and health costs you paid yourself. Check cantonal conditions and limits.
Debts and property
Collect debt and interest certificates, mortgages, rental income and maintenance invoices. Separate maintenance from value-enhancing investments.
Final review
Record civil status, children, moves, inheritances, gifts and foreign connections. Reconcile documents with figures and keep the filing confirmation.
Practical questions
Why is my gross salary insufficient for the calculator?
The calculation needs taxable amounts after permitted deductions. Federal and cantonal bases can differ. Use your salary certificate and tax instructions; do not treat gross salary as taxable income.
How can I use deductions correctly?
Collect actual costs and compare permitted flat-rate deductions with documented expenses. Check conditions, limits and the correct tax year. The same expense cannot be deducted more than once.
What matters for pillar 3a and pension fund purchases?
Check contribution eligibility, annual limits and certificates. A purchase can affect later capital withdrawals. Plan contributions and withdrawals together, beyond the immediate tax saving.
Is the result my final tax bill?
No. It depends on the tax year, municipality, family circumstances, religious affiliation and correct taxable figures. The assessment is binding; special situations and tax-at-source questions require separate review.
Businesses
Financial year and prior assessment
Check the tax letter, deadline, registered office, financial year and last assessment. Identify establishments in other cantons or abroad separately.
Annual accounts
Prepare the balance sheet, income statement, notes, ledgers and closing entries. Base the tax calculation on completed accounts.
Revenue and accruals
Reconcile receivables, payables, inventories and accruals. Compare VAT returns with revenue accounts; VAT is a separate tax.
Expenses and fixed assets
Prepare evidence of commercially justified costs, the asset register, depreciation and provisions. Identify private portions and tax adjustments.
Payroll and shareholders
Document payroll, social insurance, expense rules, loans and benefits to shareholders. Check related-party terms against arm’s-length conditions.
Profit and equity
Prepare a reconciliation from accounting to taxable profit, equity records, losses carried forward and shareholding documents. Verify figures carried over from prior years.
Distributions and filing
Check dividend resolutions and any withholding tax obligations separately. File the return and required attachments on time and retain evidence.
Practical questions
Is a sole proprietorship the same as an AG or GmbH?
No. This mode covers incorporated companies. A sole proprietor’s business profit is generally taxed as the owner’s income; use the individual calculator with the relevant business figures.
Why do accounting profit and taxable profit differ?
Annual accounts are the starting point. Non-deductible expenses, depreciation, provisions and other adjustments can change taxable profit. A documented tax reconciliation explains these differences.
Can I simply replace salary with dividends?
A standard optimisation is unsuitable. Work performed, appropriate remuneration, social insurance, company profit and personal taxation must be considered together. Shareholder transactions need documented market terms.
What sits alongside profit and capital taxes?
Depending on the activity, check VAT, payroll and tax-at-source duties, and withholding tax on distributions. These are not automatically included in the corporate profit tax calculator. Track deadlines and authorities separately.
03 / Tax tips
Tax tips and deductions
Lawful planning opportunities and commonly overlooked deductions. This is a selection, not an exhaustive list or a guarantee of deductibility. Conditions and limits vary by tax year and canton.
No matching topics. Change your search or filter.
Individuals
Use pillar 3a before year-end
Eligible contributions reduce taxable income. Arrange payment and the contribution certificate before the end of the year.
What to check
Check income subject to AHV, pension status and annual limits. Funds remain tied up. Catch-up contributions are first possible in 2026 for gaps from 2025, subject to additional conditions.
Individuals
Plan pension fund buy-ins
A voluntary buy-in may be deductible where a documented pension shortfall exists.
What to check
Check pension regulations, available buy-in capacity, advance withdrawals and the three-year restriction before taking a lump sum.
Individuals
Capture all eligible work expenses
Review commuting, necessary meals and other work expenses against the official guidance. Compare actual costs with the allowance where permitted.
What to check
Only eligible costs you bear yourself: no double deductions or reimbursed expenses. Limits and home-office rules vary by canton and year.
Individuals
Keep childcare invoices
Retain invoices for necessary third-party childcare and check deductible costs.
What to check
Check employment, education or inability to work, the child’s age, shared household and limits. Not every childcare cost is deductible.
Individuals
Check professional training costs
Professional education and further training paid for personally may qualify for a deduction.
What to check
Distinguish initial education and private courses. Check age and qualification requirements, employer contributions and annual limits.
Individuals
Collect unreimbursed medical costs
Document dental, illness and accident costs together with reimbursements received.
What to check
Only recognised costs borne personally count. Thresholds vary by canton; review disability-related costs separately.
Individuals
Keep donation receipts
Gifts to eligible tax-exempt organisations may be deductible.
What to check
Check the organisation’s exemption, domicile and deduction limits. Membership fees or payments receiving something in return are not automatically donations.
Individuals
Separate debts from interest
Report debt balances and interest paid with supporting bank records.
What to check
Interest deductions are limited. Repayments and leasing instalments are not automatically deductible interest. Home-ownership reforms change the rules from 2029.
Individuals
Classify property maintenance correctly
Separate value-preserving maintenance from value-enhancing investment and compare eligible actual costs with the allowance.
What to check
Check records, tax period, property use and cantonal rules. Reforms change taxation and deductions for owner-occupied homes from 2029.
Individuals
Declare securities and eligible fees
Collect tax statements and income records. Review recognised custody and income-collection fees separately.
What to check
Active asset management, investment advice and trading costs are not equivalent to deductible administration costs. Check cantonal practice.
Individuals
Separate business from personal spending
Document commercially justified expenses and account clearly for private portions and depreciation.
What to check
Paying from a business account does not make an expense deductible. Distinguish investments from recurring expenses.
Individuals
Plan deadlines and tax instalments
Check your canton’s filing deadline and request an extension in good time if needed.
What to check
A filing extension does not automatically extend payment deadlines. Check fees, late interest and statutory appeal periods separately.
Businesses
Document business expenses fully
Record commercially justified expenses in the correct period and avoid private expenses or hidden profit distributions.
What to check
AGs and GmbHs follow profit and capital tax rules. Payment by the company alone does not establish a business purpose.
Businesses
Review depreciation and provisions
Keep the fixed-asset register current and review economically justified depreciation and documented risks at year-end.
What to check
Use methods and rates accepted for tax. General reserves are not automatically deductible provisions.
Businesses
Track tax loss carryforwards
Record the year and remaining balance of unused tax losses and consider them against future profits.
What to check
Check the applicable offset period, tax year and previous offsets. Accounting losses and tax losses may differ.
Businesses
Plan salary and dividends together
Consider the combined burden on the company and working shareholders, including pensions and social insurance.
What to check
Observe market-rate salary, distributable profits, corporate resolutions and AHV practice. A dividend cannot freely replace salary.
Sources checked on 20 October 2026. If information differs, the current official basis for the selected tax year takes precedence.
04 / KVG · LAMal
Health insurance premium subsidies
Individual premium subsidies help eligible people pay for compulsory basic health insurance. They do not waive every insurance premium.
Check eligibility with the responsible canton
This calculator does not determine eligibility. Enter only a monthly subsidy already approved. Use the official cantonal assessment or simulator to check possible eligibility.
What to check
Your canton of residence sets eligibility, calculation rules, procedures and deadlines. Income, assets, household and personal circumstances may matter; automatic assessment and application requirements vary by canton.
Documents for the application
Prepare your tax assessment or requested income and asset evidence, basic insurance policy, household and education details, and evidence of significant changes. The cantonal office specifies the mandatory documents.
VERUMO · LIEBEFELD
Review your tax situation with us.
Verumo supports tax returns and document preparation. Let us discuss the deductions and deadlines relevant to you.