Tax returns in Switzerland for foreign physiotherapists

As a foreign physiotherapist in Switzerland, you face an important deadline every year: filling out your tax return. For many Dutch and Belgian physios who have made the move to Switzerland, this is often a puzzle with new rules and requirements. In this article, we explain what you need to know about the Swiss tax return and how you can handle it without worries.

The basics of tax reporting in Switzerland

In Switzerland, all residents over the age of 18 must file an annual tax return. As a foreign physiotherapist, you are subject to tax in Switzerland as soon as you have established your place of residence here. Here, you must provide your global income and assets.

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Important deadlines

In most Swiss cantons, your tax return must be filed before March 31 of the following year. Good news: in most cantons, you can request a delay, often until November or even December. This gives you more time to arrange everything properly. If you miss the deadline, you'll receive a reminder and possibly a penalty. The exact rules vary by canton, so make sure you are aware of the specific rules in your district of residence.

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Withholding tax vs. regular tax returns: an important advantage!

As a physiotherapist with a B residence permit (Aufenthaltsbewilligung B), you technically don't have to file a tax return if you earn less than CHF 120,000 gross per year. Instead, monthly withholding tax (Quellensteuer) is automatically deducted from your salary.
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But beware: this is an important opportunity! Although not mandatory, it can be very beneficial to still file a regular tax return. Indeed, many foreign professionals pay more via withholding tax than if they were to file a normal return. This is because you can make use of more deductions in a regular return, such as:
- Deposits in your third pillar (3a)
- Health care costs that are not covered by insurance
- Commuting travel expenses
- Professional costs such as refresher courses
- Donations to recognized charities

If you want to make use of this option, you must submit an application to the tax authorities (Finanzdepartment) of your canton before March 31 to file a regular return.
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Hint: Calculate in advance whether this is beneficial for you with the official Swiss tax calculator. Compare the outcome with the amount you've already paid in withholding tax to see if a regular return makes sense for you.

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What you need for your tax return in Switzerland

To complete your Swiss tax return correctly, you need these documents:

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For income and wealth:

- Your employer's payslips and annual overview
- Bank statements for all your accounts (including foreign ones)
- Overview of any securities and investments
- Information about any rental income

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For possible deductions:

- Health care costs that are not covered by insurance
- Proofs of deposits into your third pillar (pension savings)
- Commuting travel expenses
- Professional costs such as refresher courses
- Donations to recognized charities
As a homeowner in Switzerland, you also need documents about your property, mortgage rates and maintenance costs.

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Deductions you can't miss as a physio in Switzerland

In Switzerland, as a physiotherapist, you are entitled to various tax benefits:
1. Commuting to and from work: You can deduct the costs for your daily commute, but please note: there are maximum amounts per canton.
2. Professional costs: Expenses for professional literature, refresher courses and professional clothing are deductible.
3. Retirement savings: Deposits into your third pillar (3a) are fully deductible up to an annual maximum (CHF 7'056 in 2025 for employees).
4. Health care costs: You can deduct medical costs that are not covered by your insurance if they exceed 5% of your net income. This also includes dental costs.
5. Donations: Donations to recognized Swiss charities are deductible up to 20% of your net income.

If you work or live in multiple cantons, your tax situation can become more complex. In that case, professional advice is extra valuable.

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File a declaration digitally or on paper?

Most cantons now offer the possibility to submit your tax return digitally. This is often easier and faster than the paper form. The cantonal tax authorities provide special software for this purpose that you can download free of charge.

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Pitfalls to avoid

When filling out your Swiss tax return, there are a few common mistakes:
- Forgotten foreign accounts: Even if you still have bank accounts in the Netherlands, you must provide them.
- Not all income states: All income, including from the Netherlands or other countries, must be declared.
- Missing deductions: Many foreign professionals do not use all the deduction options that Switzerland offers.
- Exceed time limits: Late filing may result in fines.

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Help with your tax return

A correct tax return in Switzerland does not have to be a headache, but professional support can save you a lot of time and ensure that you make optimal use of all deduction options.

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Professional guidance with an exclusive discount

takeoff has a partnership with Taxea.ch, a leading online tax advice firm that specializes in assisting foreign nationals
professionals in Switzerland.

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Benefits for takeoff community members:

- CHF 50 discount on tax reporting services with code GWYA50
- Step-by-step guidance by experienced tax experts
- Maximization of all possible deductions
- Assurance of a correct declaration in accordance with Swiss tax law

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How to take advantage of the discount:

1. Visit Taxea.ch
2. Fill in your tax return details
3. Enter the discount code GWYA50 at checkout

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Community support

In addition to professional help, you can also visit our takeoff community for experiences and tips from other physios. Join our community chat to get in direct contact with colleagues who have already gone through the process. Do you still have questions? Don't hesitate to contact us!