How to object to your Swiss tax assessment decision
I couldn't help but wonder … are the best intentions ever good enough for the Swiss tax authorities?
The same rendezvous can feel completely different to two people. You might go home feeling newly in love, only to find out later that your date didn’t feel the same way – or vice versa. It’s just as frustrating when your tax return doesn’t match your tax assessment. Unlike with dating, though, you don’t have to just accept it: you can file an objection to the assessment decision (Einschätzungsentscheid).
Using the canton of Zurich as an example, we’ll explain how the objection process works and what deadline you need to keep in mind. In any case, ghosting isn’t a good idea!
What is an assessment decision?
Submitting your tax return feels like a relief – but that doesn’t mean the tax year is over yet. Months or even years later, you’ll receive the assessment decision for the direct federal tax and the cantonal and municipal taxes. So, while you submit the tax return, the Swiss tax office sends you the assessment decision later on.
However, if the decision matches your tax return or if changes are accepted during the process, you may receive the assessment directly via the final tax invoice. In that case, a separate assessment notice is not necessary. Just like a perfect first date can lead straight to a second one!
What does the assessment decision mean for you?
Don’t just let that letter slip away into a folder, because the tax assessment may differ from your tax return. So grab a copy of your tax return and your assessment decision and check to see if there are any discrepancies. Just like in dating, misunderstandings or disagreements can certainly arise!
Is the tax assessment too high or too low?
If the assessment decision differs from your tax return, there may be an error on the part of the tax office. Try to understand what has been changed and why. Perhaps the tax office has adjusted your taxable assets and income, eliminated deductions, or reassessed certain items.
However, it’s also possible that your tax return was incorrect. If you realize that you forgot to include, for example, a bank account as an asset or a portion of your income, you must file an objection. That's how you avoid tax evasion and the need to consider a voluntary disclosure without penalty later on. You can also correct any overlooked deductions retroactively to save on taxes.
No matter whose side the error came from, we’ll help you find and understand the discrepancy. Just schedule an appointment, and we’ll look into it together. After all, unlike in dating, there’s always a logical, understandable reason why opinions differ!
Objection to the assessment decision
If you find an error, you must file an objection to the assessment decision. This applies to federal direct tax as well as cantonal and municipal taxes. To do so, review the information on legal remedies (Rechtsmittelbelehrung) included with your decision: procedural requirements, the responsible authority, and other important regulations vary from canton to canton.
The following tips are always important, regardless of where you live:
1. File your objection within the deadline!
The worst reaction to a bad date is no reply – because no one likes to be left out in the cold. Ghosting isn’t a good idea when dealing with the Swiss tax office either:
An objection to the assessment decision must be filed within 30 days! Many people miss this deadline because the decision isn’t accompanied by an invoice, so the letter doesn’t seem as urgent.
So make a note of the delivery date and compare the decision with your tax return as soon as possible. If there are discrepancies, you should quickly look for supporting documents and file your appeal within the deadline. After all, it’s best to get unpleasant conversations over with quickly!
2. Draft an effective objection
Simply stating ‘I disagree’ is not sufficient as an objection. You must specifically identify which change you are appealing and which correction you are requesting. Where necessary, you should also include supporting documentation - such as invoices that confirm deductible expenses. Proof is especially important when it comes to deductions!
We’d be happy to help you submit your documents the right way so you have the best possible chance of getting an adjustment. It’s best to reach out to us right away so your objection can be submitted on time. After all, analyzing messages and writing them together is one of our favorite things to do on a night out for good reason!
3. Pay your taxes even if you have filed an objection
Filing an objection to the assessment decision in Zurich does not mean that your tax payment is no longer due! You can find out how this is handled in your canton in the notice of appeal – or by talking to us. So don't ignore a tax demand just because you've filed an objection.
While collection measures may be partially suspended, late payment interest will accrue if you do not settle your tax debt. Be sure to review the payment notice and do not assume that filing an objection exempts you from your obligation to pay.
Watch out for ‘discretionary assessments’!
In this specific case, the appeal must be even more detailed. A discretionary assessment essentially means that you did not show up for the date at all. Specifically, if you fail to file a tax return despite receiving a reminder, a discretionary assessment will be made.
A discretionary assessment can only be challenged if it is manifestly incorrect. In such cases, you must provide a comprehensive justification for your objection and submit supporting evidence. Ideally, you should attach the correct tax return, which you’ll complete retroactively, to support your appeal.
If your decision states ‘discretionary assessment’ (Ermessenseinschätzung), it’s best to contact us immediately. This type of appeal is particularly difficult without professional help!
5 steps to filing an objection against your assessment decision
So you've received your tax assessment decision? In any case, you should resist the urge to set the letter aside for later and effectively ghost the tax office. Here are the most important steps to take when the letter arrives in the mail:
Check the assessment decision and the tax return for that year for discrepancies and errors.
Read the information on legal remedies to understand the rules for filing an objection.
Make a note of the deadline and, ideally, mark it on your calendar.
Gather supporting documents and draft an appeal that specifically addresses discrepancies and requested corrections.
Seek advice if anything is unclear!
Is your tax assessment causing you heartache?
The response from the Swiss tax office isn’t always as positive as you’d hope. At least you can count on getting a reply – that’s already better than some people’s dating life! This makes it all the more important to thoroughly review the assessment decision, file an objection if there are errors, and submit supporting documentation. All of this is much easier (and more pleasant) when you have expert help. Simply schedule a consultation with us, and we’ll take care of it together.
And just like that… you’ll finally be on the same page as the Swiss tax office.
