Taxes

You must declare your income and assets with the official tax return. You can easily fill out the tax return online.

Every single person and every married couple automatically receives a tax form by post once a year. You must fill out this form and submit it to the Steuerverwaltung by the end of March. Report directly to the Steuerverwaltung if you are unable to meet this deadline by the end of March.

You pay a monthly Quellensteuer if you:

• do not have a permanent residence permit (C permit), live / reside in the Canton of St.Gallen and receive a salary here
• Are resident abroad and earn an income in Switzerland (e.g. Grenzgänger , Wochenaufenthalter , speakers, athletes, artists).

The Quellensteuer applies to all foreign employees residing in Switzerland who do not have a residence permit (C permit) and earn less than CHF 120,000 per year.

The Quellensteuer is deducted directly from the salary. This is arranged by your employer. The amount deducted is transferred to the cantonal Steuerverwaltung . It includes federal, cantonal and municipal income taxes.

The salary is taxed directly at source, you do not have to fill out a tax return for it.

However, if you have other (other) income or assets , these will be properly assessed retrospectively. You will then also have to file a tax return. 

• the salary statement for employees
• the accounting report for the self-employed
• Receipts for pensions (old-age pension, etc.)
• Bank or post office statements
• Documents on investments and securities

• Proof of contributions to Pillar 3a (voluntary pension provision)
• Compilation of your medical expenses (you will receive a list from the health insurance company)
• Professional expenses
• Costs of vocational education and training courses
• Donation receipts
  
• For homeowners: all documents relating to property tax, debt interest, invoices for maintenance and renovation work, operating and administrative costs, etc.