When you move abroad, your tax liability in Kloten ends and at the same time all taxes (including provisional taxes) become due for payment. Please contact us by phone or in person at least one month before departure so that the procedure can be discussed in advance.

We recommend that you already prepare the following documents:

For the declaration of income:

• Salary statements for the current year up to the date of departure
• AHV / IV payment receipts
• Pension certificates
• Receipts for daily allowances paid out (e.g. unemployment compensation, daily sickness allowances)
• In the case of shares: receipts for dividends / interest paid out during the year
• All receipts for any other income

For the declaration of deductions:

• Receipts for professional expenses (e.g. subscription costs, further education costs)
• Receipts for interest on debts paid up to the date of departure
• receipts for contributions paid to 3rd pillar a up to the date of departure
• Receipts for purchases into a 2nd pillar up to the date of departure
• Receipts for contributions made to non-profit organisations up to the date of departure.
• Other documents required for a possible tax deduction (e.g. alimony payments, external childcare costs for the children)

For the declaration of assets:

• Current bank account statements
• Current surrender values of life insurance policies
• Current receipts for debts incl. mortgages

For payments from a 2nd or 3rd pillar a:

• Address of the pension fund or insurance company / bank of the 3rd pillar a
• Document providing information on the amount of capital to be paid out

When must a representative be appointed?

An authorised tax representative with residence or registered office in Switzerland must be appointed if

• the assessment and payment cannot be made by the time the taxpayer moves abroad
• there is still a limited tax liability for taxable assets in Switzerland (property ownership, permanent establishment)
• it is a matter of a subsequent assessment for withholding tax, or you are paid from abroad

You will find the required power of attorney as a PDF form below.

Contact: steueramt@kloten.ch or 044 815 12 21