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Objection to a tax assessment, in German (Switzerland)
Switzerland · in German
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For taxpayers in Switzerland who disagree with their assessment, in German for a tax authority that works in German: an objection (Einsprache) to the assessment of cantonal and communal taxes, of the federal direct tax or of both, with the request, reasons and evidence, also against an assessment made by discretion (Art. 132 DFTA, Art. 48 of the Tax Harmonisation Act). The period is 30 days from notification and cannot be extended; the authority is the one named in the notice of appeal. The procedure is usually free. Send it by registered post, handed to the post office by the 30th day.
- Made for use in Switzerland
- Last updated November 4, 2026
Published byDocMuse
When to use this document
- Your tax assessment in Switzerland is higher than you expected from your tax return.
- The tax office has struck out deductions for work expenses or childcare.
- Your return went in late and the tax office estimated your income itself.
- You want to object to the assessment in writing before the deadline runs out.
What you fill in
The details the document asks for.
- Taxpayer
- Taxpayer's tax address
- Tax authority (name as on the assessment or invoice)
- Tax authority's address (as in the notice of appeal or on the invoice)
- City
- Date
- Tax year or period
- Reference or register number (as on the assessment or invoice)
- Date of the cantonal assessment (leave empty if you do not contest it)
- Date of the federal direct tax assessment (leave empty if you do not contest it)
- Canton: name of the cantonal taxes
- Basis of the assessment: your return or discretion
- Request: what the authority should change (e.g. allow a deduction of CHF …)
- Reasons: which points are wrong and why, referring to your evidence
- Attachments
Common questions
- How long do I have to object to a Swiss tax assessment?
- 30 days from notification, in writing to the authority named in the notice of appeal (Art. 132 para. 1 DFTA; Art. 48 of the Tax Harmonisation Act). The period starts the day after notification and cannot be extended; handing the letter to Swiss Post on the last day is enough (Art. 133 para. 1 DFTA). If you prove that military or civilian service, illness, absence abroad or another serious reason prevented you, you may still object within 30 days after the obstacle ends (Art. 133 para. 3 DFTA).
- Must I object separately to the Swiss federal direct tax?
- Name every assessment you contest: an objection to the cantonal taxes does not automatically cover the federal direct tax. In the Canton of Zurich the federal assessment is notified separately, often later with the final tax invoice, and its 30 days run from its own notification. In Geneva, too, a court held that an objection to the cantonal notice alone did not reach the federal tax. If both assessments arrive together, this letter covers both; otherwise send one for each.
- What does a Swiss tax objection cost, and what happens next?
- The objection procedure is usually free of charge (Art. 135 para. 3 DFTA). The authority re-examines the whole assessment and, after hearing you, may also change it to your disadvantage (Art. 135 para. 1 DFTA). Its decision can be appealed within 30 days to an independent cantonal appeals body: for the federal direct tax by Beschwerde (Art. 140 DFTA), for the cantonal and communal taxes by Rekurs (Art. 50 of the Tax Harmonisation Act and cantonal tax law); in Zurich the Steuerrekursgericht decides both. The tax falls due despite the objection (Art. 161 para. 5 DFTA), so pay at least the undisputed part.
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