What is a tax account in Switzerland?

A tax account is a current account with deposits and withdrawals for every taxpayer in Switzerland.

Deposits to the account

The tax return will show the final taxes for the previous year. The tax has been calculated. However, a provisional tax bill was already sent out by the tax office last year. Depending on financial circumstances, this provisional tax is paid in installments or in a single payment. Once the tax return, tax assessment, and final tax bill are available, the corresponding year can be settled.

Differences in the tax account

If the tax amount changes compared to the previous year, the actual amount differs from the provisional tax amount and the corresponding difference will be refunded or invoiced. 

• Example 1: A taxpayer saves money by making a pension fund purchase and receives a refund or a credit against the provisional bill for the current year.
• Example 2: A taxpayer receives a bonus and therefore moves into a higher tax bracket and has to pay additional taxes.

Avoiding tax differences

Local tax offices often provide a form to adjust the provisional tax bill. For example, if someone reduces their working hours, it's worth reporting this to ensure more money is deposited into their account.

Interest on the account

All invoices have clear payment deadlines. Early payments accrue interest; late payments will result in a reminder and additional default interest charges.

How do I find my tax account?

Tax account statements and invoices are sent on paper. With provisional and final invoices, statements, tax assessments, and notices for state and federal taxes, the pile quickly becomes 10-15 letters per tax year, and it's easy to lose track.

For state tax, that is, the bill from the municipality and canton, most cantons have an online portal for account access and other functions.

Tax account in the Canton of Zurich

Features

• Account balance
• Transactions (excerpt)
• Manage payout account

Access: via AGOV with identification using passport or ID (via video or postman), only for the taxpayer.

Address: https://esteuern.egov-service.ch/de/zh 

Tax account of the Canton of St. Gallen (egov box)

features:

• View bank statement
• Order deposit slips
• Conclude a payment agreement
• Order paid subscriptions
• Manage payout account
• tax return deadline extension
• Adjust preliminary invoice

Access: AHV No. / Register No., Password

Address: https://egovbox.ch/public/web/sg/portal/

Tax account Aargau

features:

• View bank statement
• Manage payout account
• Adjust preliminary invoice

Access: AGOV App, AHV No. / Register No.

Address: https://ag.ch/de/smartserviceportal#/steuern-und-finanzen

Bern and other cantons

Other cantons have integrated the function into their tax return software (e.g. taxme.ch).