Understanding a Swiss tax letter
Letters from the Steueramt (tax office) are long and full of German terms. Most of the time only a few points really matter.
Here are the key terms in plain English.
Provisional bill and final assessment
The provisorische Rechnung is a provisional bill, usually sent before your taxes are calculated exactly.
The definitive Veranlagung (final assessment) comes later. It calculates your taxes exactly and credits what you have already paid.
What the Veranlagungsverfügung shows
The Veranlagungsverfügung (assessment decision) shows the taxable income and taxable assets the tax office has used. Compare these figures with your tax return and ask the tax office if something looks very different.
Disagree? File an Einsprache
You can file an Einsprache (objection) against the assessment. For the direct federal tax, the deadline is 30 days. For cantonal taxes, the deadline is stated in the Rechtsmittelbelehrung (notice of appeal rights) on the letter.
If the amount is too high: instalments
Paying in instalments is often possible. Ask the Steueramt, ideally early.
Getting help
The tax office answers questions about its letters. Keep the letter at hand when you call. A trusted person can also look at it with you.
How Lesefee can help
Lesefee reads the tax letter aloud and explains in plain English whether it is a provisional bill or an assessment, the amount and the deadlines in the letter.
Lesefee does not give tax, legal or financial advice. It cannot judge whether an assessment is correct or whether an objection makes sense. Contact the tax office or an advice service for that.