Taxes: Assessment and Taxation

20.08.2026

of  Stephan Niggli

fill out a tax return

In this article we look at what happens after you file your tax return.

assessment and disposition

Discretionary assessment: Why is it important?

If no tax return is submitted, a assessments at discretion of the tax office. In most cases, this procedure is financially disadvantageous for the taxpayer and leads to unnecessarily high taxes, which is also stressful.

Normal assessment and disposition

Assessment is the normal process at the end of a taxpayer's timely tax return. This process may result in corrections or inquiries from the tax office.

The assessment order or the normal assessment decision can be contested within 30 days by filing an objection (with the fully completed tax return). However, this is complicated and expensive. The easiest way is to file a correct, timely Tax declaration to have filled outIn all cases, this saves a lot of money, time, hassle and unnecessary taxes.

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