What are the tax cuts? Your Options

If you know the following tax reductions you will be able to declare them. This is the only way to take advantage of it.

When does the overpayment of taxes take place?

Tax reductions and credits often result in a refund from the tax authorities. With the implementation of withholding tax, the tax refund will be almost systematic because tax reductions and credits are not taken into account in the rate taken at source.

Concretely, you declare the tax advantages acquired in year N in the tax return N + 1. The tax authorities will then reimburse you for your tax credits during the summer N + 1.

Reduction and tax credit: which comes off first?

This somewhat technical question is essential. How do the tax authorities manage the deduction in the presence of a reduction and a tax credit? Indeed, it is more interesting that the reduction is imputed as a priority because it is not returned if there is no tax.

Rest assured, taxes take care to always charge tax cuts first. This is great news for the taxpayer. The tax is erased in priority by the tax reductions which make it possible to optimize the refund of tax credits. Hiring the tax preparers is impotant.


  • Check the deductions to which you are entitled by following the instructions.
  • Include with your declaration only the statements and certificates which are expressly requested. Keep other documents in a safe place to hand them over to the tax authority if requested.
  • Married couples complete a joint declaration. In principle, they must both sign it.
  • Do not wait until the last moment to submit your declaration: the sooner you submit it, the faster the final taxation can be established and the more precisely the down payments can be calculated.
  • Take advantage of the possibility of completing your return online or using software.


Tax laws allow various types of deductions to be made. Their nature and amount vary from one canton to another, but they fall into the following categories:


  • Income acquisition costs (these are business expenses, such as transport costs to the workplace, expenses for meals taken away from home, etc.)
  • Contributions for AVS, AI, occupational pension, health and life insurance, childcare costs by third parties
  • Donations to public utility organizations and private passive interests
  • Social deductions like deductions for children, personal deductions and deductions for dependents
  • Debts can be deducted from wealth.

To complete your tax return more quickly and easily, we advise you to collect the following documents at the end, or even during the year:

  • Salary certificate
  • Bank or postal statements
  • Securities statements
  • Certificates of contributions to the 3rd pillar a (individual pension)
  • Certificates of special contributions to the 2nd pillar (BVG pension fund; ordinary contributions appear on the salary certificate)
  • Statement of medical expenses
  • Statement of professional expenses
  • Certificates of continuing education costs

Donation certificates

for owners: all documents relating to property tax, debts, invoices for maintenance and repair costs, certificates of operating and administrative costs, etc.

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