In Switzerland, the end of the year is the right time to review your tax situation. The options vary depending on the canton, income and family situation: it is better to plan ahead than to look for deductions at the last minute.
1. Check your pillar 3a payments
Pillar 3a contributions can be deducted from taxable income within legal limits. The applicable ceilings depend in particular on whether you are affiliated with an occupational pension scheme. In 2026, the standard ceiling is CHF 7’258 for a person affiliated with the second pillar. For a self-employed person without a second pillar, the maximum is in principle 20% of earned income, up to CHF 36’288. Payments must be made by the applicable deadline.
2. Consider pension fund buy-ins
A buy-in to the pension fund can strengthen your retirement and provide a deduction. Before acting, check the buy-in potential and the restrictions, particularly if a lump-sum withdrawal is planned.
3. List your professional expenses
Commuting, meals away from home, continuing education and other professional expenses may be deductible under federal and cantonal rules and depending on your situation.
4. Plan property maintenance in advance
For an owner, the distinction between deductible maintenance and works that add value is essential. Keep the invoices and plan the work according to its nature and date.
5. Take stock of your investments
Gather bank certificates, securities statements and proof of income. A complete return avoids omissions and requests for clarification.
6. Adjust tax instalments
A significant change in income or family situation may justify a review of tax instalments with the competent authority.
7. Build your file in advance
Salary certificate, pension statements, property documents and other annexes: a well-organised checklist makes preparation easier.
A coordinated approach
At Onebiz Solutions Sàrl, we look at taxation together with pensions and wealth in order to find options suited to each situation.
Request a personalised tax analysis →
General information, not individualised tax advice. Cantonal rules and your personal situation prevail.