Tax return Taxpayers are obliged to complete a tax return every year. This is used to determine taxation factors (income and assets) and calculate payable taxes. The tax return must be submitted within a certain period. An extension can be granted in nearly all cases after a visit to the cantonal tax authority. If the deadline is missed, a new one will be set. Wage statement at the beginning of the year A wage statement is provided annually (at the beginning of the year) for the calculation of taxable income. It includes all benefits and deductions paid by the employer. Your net pay can be transferred directly into the tax return. Two copies of the wage statement are provided. A copy shall be submitted to the tax office, together with the tax return. Independent fiduciary companies may also be consulted, as they will be able to provide expert advice regarding tax returns and tax optimisation.