Switzerland: templates and forms

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.

For people in Switzerland who want a trusted person to act for them generally, in French: contracts, payments, post, authorities, debt enforcement and, where procedure allows, court (Art. 32 ff. CO). Land, acts needing a public deed and gifts are excluded; settlements as you choose. It can be revoked at any time and ends if you lose capacity — for that, Swiss law has the handwritten advance-care mandate (Art. 360 ff. CC). Sign it and hand it to the person you appoint.

For tenants and landlords in Switzerland on moving into a flat: the record both fill in and sign together at the handover — meter readings, keys, the condition of each room, defects found, work agreed and, on request, the previous tenant's return record and rent (Art. 256a of the Code of Obligations, CO). A second part is for defects found after moving in: the list the tenant signs and has receipted. In the canton of Vaud such defects are reported as soon as the record is received (art. 1 RULV). Print two copies and sign at the walk-through. In French.

For two businesses or self-employed people in French-speaking Switzerland who exchange confidential information before working together, investing or buying, in French: the purpose, what is and is not confidential, use limited to the purpose, sharing only with bound staff and advisers, no reverse engineering, disclosure required by law, return and deletion, duration and an optional contractual penalty (Art. 160 ff. CO). Swiss law, a place of jurisdiction if you choose one. Signed by both parties.

For passengers whose flight from Switzerland — or into it on an airline from Switzerland, the EU, Iceland or Norway — arrived three hours or more late, was cancelled less than 14 days before departure, or who were denied boarding. The letter, in French, claims the fixed compensation of Regulation (EC) No 261/2004, which applies in Switzerland through the air transport agreement with the EU: €250, €400 or €600 per passenger, by distance, from the airline that operated the flight. The airline's own form is free; the BAZL takes complaints online. Send it by registered post.

For employers and employees in French-speaking Switzerland who want to end the employment by mutual agreement, in French: the end date, at whose wish, work or release from work until then, pay, holiday and overtime, any severance payment, the concessions on each side, the reference, return of property, the non-compete and the settlement of claims within Art. 341 CO. The consequences for unemployment insurance are named. Two signed copies.

For people in Switzerland who authorise someone for one precisely described matter, in French: collecting a parcel or documents, handing in a vehicle's plates, voting at a meeting, attending the move-out inspection (Art. 32 ff. CO). With an end date, without land or acts needing a public deed; settlements and gifts only if the matter expressly describes them (Art. 396 para. 3 CO). Sign it and give it to the person you appoint.

For employees in Switzerland whose employer owes them wages, overtime or pay during illness, in German: a written demand for payment with a breakdown, total, deadline and bank account. Overtime with the 25% supplement (Art. 321c para. 3 CO), pay during illness on your canton's court scale (Art. 324a CO), 5% default interest and a written pay statement (Art. 323b CO). Items you leave blank are dropped. Send it by registered post; the conciliation procedure that may follow is free of court costs up to CHF 30'000.00.

For passengers whose flight from Switzerland — or into it on an airline from Switzerland, the EU, Iceland or Norway — arrived three hours or more late, was cancelled less than 14 days before departure, or who were denied boarding. The letter, in German, claims the fixed compensation of Regulation (EC) No 261/2004, which applies in Switzerland through the air transport agreement with the EU: €250, €400 or €600 per passenger, by distance, from the airline that operated the flight. The airline's own form is free; the BAZL takes complaints online. Send it by registered post.

For private persons in Switzerland who received a letter from a collection agency (Inkassobüro), in German: contests the claim in whole or part, reports it paid or pleads limitation, refuses collection fees and a flat “damage for delay” that were never agreed, and asks for a breakdown with documents. If a payment order from the debt collection office follows, object (Rechtsvorschlag) within ten days. Send it by registered post and keep a copy.

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.

For travellers who booked a package holiday in Switzerland and found services missing or defective, in German: claims from the organiser, under the Swiss Federal Act on Package Travel (SR 944.3) — not the EU directive — the difference between the price of the agreed and the services provided (Art. 13) and other costs (Art. 14), with a deadline. The period for complaints is in the travel contract (Art. 6). Send it by registered post.

For couples living together in Switzerland without being married: the agreement on property and inventory, the sharing of household costs, the flat, loans and gifts, and the settlement on separation. It also says what a cohabitation agreement cannot do: it does not make the partner an heir (that needs a handwritten will, Art. 505 of the Civil Code, ZGB), pension fund benefits follow the fund's regulations (Art. 20a of the Occupational Pensions Act, BVG), and parental authority and child maintenance are settled elsewhere. With an inventory annex. Print two copies and both sign. In German.

For employees in Switzerland who have been dismissed with notice or summarily, in German: the written request that the employer give the reasons for the dismissal in writing (Art. 335 para. 2 CO, or Art. 337 para. 1 CO for a summary dismissal), with a deadline for the answer. The request does not accept the dismissal and reserves the objection for abuse, which must reach the employer before the notice period ends. Print, sign and send by registered post.

For tenants in Switzerland whose landlord or managing agency charges for repairs or replacements after the move-out: the registered reply that disputes the claim in full or point by point. It states that normal wear and tear is not owed (Art. 267 of the Code of Obligations, OR), at most the remaining value of a fitting, that defects not reported at once can no longer be claimed (Art. 267a OR) and that the rent deposit may not be used without consent, and it asks for evidence. Print, have every tenant sign, and send by registered post. In German.

For main tenants in Switzerland who sublet a room in their shared flat (WG): the agreement with the room and shared areas, the rent and each service charge listed (Art. 257a of the Code of Obligations, OR), the deposit in the subtenant's name (Art. 257e OR), the landlord's consent (Art. 262 OR) and notice of two weeks for a furnished room or three months otherwise. It says that the sublease depends on the main lease (Art. 273b OR) and that the main tenant gives notice on the canton's official form. Print and have both sides sign. In German.

For people in Switzerland who authorise someone for one precisely described matter, in German: collecting a parcel or documents, deregistering a vehicle, voting at a meeting, attending a flat handover (Art. 32 ff. CO). With an end date, without land or acts needing a public deed; settlements and gifts only if expressly described (Art. 396 para. 3 CO). Sign it and give it to the person you appoint.

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.

For tenants in Switzerland who want to sublet a room or the whole flat: the registered request to the landlord or managing agency for consent (Art. 262 of the Code of Obligations, OR). It discloses the terms — the part of the flat, the person, the duration, the sub-rent and service charges, furnished or not, and for the whole flat the reason and the return — names the three statutory grounds on which alone consent may be refused, and sets a date for the answer. Print, have every tenant sign, and send by registered post. In German.

For clients and freelancers in Switzerland, in German: a mandate (Auftrag) under Art. 394 ff. CO covering the services, duration, fee with a VAT choice, expenses, payment terms, independence, AHV as a self-employed person, rights in the work results, confidentiality and data protection. It names false self-employment: the AHV compensation office decides the status on the actual facts, not the contract. Either party may terminate at any time (Art. 404 CO). Signed by both parties.

For hosts in Switzerland inviting family, friends or business contacts from a country that needs a visa, in German: confirms to the Swiss embassy or consulate the invitation, both sides' details, the stay, its purpose, accommodation and who pays — as the State Secretariat for Migration (SEM) recommends; the SEM also offers a free leaflet with a model. The guarantee declaration (Verpflichtungserklärung) is an official form the embassy hands out; this letter does not replace it. Swiss authorities work in their official language, so the letter is in German. Sign it and send it to your guest.

For tenants and landlords in Switzerland when a flat is handed over at the start of a lease: the record both fill in and sign together — meter readings, keys, the condition of each room, defects found, work agreed and, on request, the previous tenant's return record and rent (Art. 256a of the Code of Obligations, OR). A second part is for defects found only after moving in: the defects list the tenant signs and has receipted. Print two copies and sign at the walk-through. In German.

For employers and employees in Switzerland who want to end an employment relationship by mutual agreement, in German: the end date, at whose wish, work or release from work until then, pay, holiday and overtime, any severance payment, the concessions each side makes, the reference, return of property, the non-compete and the settlement of claims within Art. 341 CO. The consequences for unemployment insurance are named. Both parties sign two copies.

For two businesses or self-employed people in Switzerland who exchange confidential information before working together, investing or buying, in German: the purpose, what is and is not confidential, use only for the purpose, sharing only with bound staff and advisers, no reverse engineering, disclosure on an authority's order, return and deletion, duration and an optional contractual penalty (Art. 160 ff. CO). Swiss law and an optional place of jurisdiction. Signed by both parties.