DocMuse is a private, paid service run by The Muse Technology EOOD (Bulgaria). It is neither a public authority nor a law firm, is not connected with the Confederation, a canton, a commune or any court, and does not give legal advice. Official forms are free from the authority concerned.
Objection to a tax assessment, in Italian (Switzerland)
Switzerland · in Italian
CHF 2.00Fill it in online free — pay only to download
14 questions · about 6 min
This document is in Italian
The PDF you download is in Italian — that is the language it has to be filed in, so it is not translated. Everything on this page is here to tell you what it says.
Made for use in Switzerland
Fill in the form
Your answers stay on this device for 7 days, or until you clear them.
- Instant download after payment
- Backup link emailed to you
- No account needed
For taxpayers in Switzerland who disagree with their assessment, in Italian for a tax authority that works in Italian: an objection (reclamo) 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 the authority itself (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 Ticino tax assessment ignores deductions you claimed in your return.
- You missed the deadline for your return and the tax was estimated far too high.
- You received both the cantonal and the federal direct tax assessment and dispute both.
- The tax office in Switzerland added income you never received.
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)
- 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
- What is the deadline for objecting to a tax assessment in Ticino?
- 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; in Ticino Art. 206 LT, as a rule the district assessment office). The period starts the day after notification and cannot be extended (Art. 119 and 133 DFTA); handing the letter to Swiss Post on the last day is enough. 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).
- Does one objection in Ticino cover both cantonal taxes and the federal direct tax?
- Name every decision you contest: an objection to the cantonal taxes does not automatically cover the federal direct tax, and in Zurich and Geneva the two can bear different dates, each with its own 30 days. If both were notified together, this letter covers both; otherwise send one for each. In Ticino the assessment also fixes the figures on which the commune calculates its tax; the calculation of the communal tax itself is contested at the Municipio within thirty days of notification (Art. 299 LT).
- Is a tax objection in Ticino free, and what comes after the decision on it?
- The objection procedure is free (Art. 135 para. 3 DFTA; in Ticino Art. 208 LT). 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 body: under Art. 140 DFTA for the federal direct tax, under Art. 50 of the Tax Harmonisation Act and cantonal law for the cantonal and communal taxes; in Ticino the Camera di diritto tributario of the Court of Appeal decides both (Art. 227 LT). The tax falls due despite the objection (Art. 161 para. 5 DFTA), so pay at least the undisputed part.
How you can sign this document
- Print it and sign by hand. The signature lines in the document are left blank on purpose — sign on them in ink.
- Sign it yourself with a qualified electronic signature. If you already hold a QES — Evrotrust, B-Trust, StampIT, ZealiD or any qualified provider on the EU Trusted List, on a card, a USB token, in a mobile app or in the cloud — our signing guide explains step by step how to sign this exact file without invalidating it. Step-by-step help, and a way to check it worked
DocMuse sells documents, not legal advice. Acceptance always depends on the recipient's rules and your local law.
Related documents
- Objection to a tax assessment, in German (Switzerland)
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.
- Objection to a tax assessment, in French (Switzerland)
For taxpayers in Switzerland who disagree with their assessment, in French for a tax authority that works in French: an objection (réclamation) 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 (taxation d’office; 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 by the 30th day.
- Request to pay taxes in instalments, in Italian (Switzerland)
For taxpayers in Switzerland who cannot pay a tax invoice on time, in Italian for a tax office that works in Italian: asks the office that issued the invoice for instalments, explains the considerable hardship and proposes a down payment, monthly instalments and a start date; the office may waive interest for that time (Art. 166 DFTA and the cantonal tax act, in Ticino Art. 245 LT). Some tax offices take these requests online. Send it before the payment period ends, with proof of income, outgoings and assets.
- Request to pay taxes in instalments, in French (Switzerland)
For taxpayers in Switzerland who cannot pay a tax invoice on time, in French for a tax office that works in French: asks the office that issued the invoice for payment in instalments, explains the hardship that paying at once would cause and proposes a down payment, monthly instalments and their start; the authority may waive interest for that time (Art. 166 DFTA and the cantonal tax act). Some tax administrations offer an online form. Send it before the due date, with proof of income, outgoings and assets.
- Objection to a penalty order, such as a traffic fine, in Italian (Switzerland)
For accused persons in Switzerland who received a penalty order (decreto d’accusa), for instance for a traffic offence, in Italian for an authority that works in Italian, such as those of Ticino: objects (opposizione) in writing to the authority that issued it (Art. 354 CrimPC), with or without reasons, and asks to see the file. The period is ten days from service; without a valid objection the order becomes a final judgment. Not for a fixed fine (multa disciplinare), which you pay or refuse. Send it by registered post, handed to the post office by the tenth day.
- Request to pay taxes in instalments, in German (Switzerland)
For taxpayers in Switzerland who cannot pay a tax invoice on time, in German for a tax office that works in German: asks the office that issued the invoice for instalments, explains the considerable hardship and proposes a down payment, monthly instalments and a start date; the office may waive interest for that time (Art. 166 DFTA and the cantonal tax act, in Zurich § 177 StG). Some tax offices offer an online form for this. Send it before the payment period ends, with proof of income, outgoings and assets.