Checklist

Germany–Switzerland · Documents · Tax treaty · Tax returns

Checklist for Germany–Switzerland tax returns

Problems with cross-border tax returns rarely come down to a single form. The key is to ensure that residence, periods, income categories, work locations, Swiss taxes, treaty treatment and German tax return schedules are fully coordinated. This checklist sets out the information and documents typically required for a Germany–Switzerland tax case.

Preparation

Establish the facts first, then prepare the tax return

In Germany–Switzerland cases, the starting point should not be which figure belongs in which field of a form. First, it is necessary to establish where the person is subject to tax, which income is allocated to which country, and which method applies to avoid double taxation.

Only then can you determine which German schedules are required, which Swiss taxes can be taken into account, and which supporting documents are needed for the German tax office.

Order of review

A Germany–Switzerland case involves six stages of assessment

The tax return is the result of the tax analysis carried out beforehand. Following this sequence helps prevent Swiss tax figures or information from forms from being copied into the German return without review.

Tax liability and treaty residence
Income categories and periods
Country of work, source of income or location of property
Treaty exemption or foreign tax credit
Income calculation under German law and the relevant schedules
Supporting evidence and final reconciliation

01 · Status and residence

Fully document residence and tax liability

01A

Residence and time spent in each country

Record the information for the entire calendar year.

German residential address and relevant period
Swiss residential address and relevant period
Tenancy agreements or purchase contracts
Registration and deregistration documents
Actual move-in or move-out date
Homes retained in the other country
Days spent in Germany
Days spent in Switzerland and third countries

01B

Treaty residence

Carry out a separate assessment where residence in both countries is possible.

Permanent home in Germany
Permanent home in Switzerland
Family home
Personal ties
Economic ties
Centre of vital interests
Habitual abode
Nationality, where required

Domestic residence and treaty residence require separate assessments

A person may have a residence in Germany under section 8 of the German Fiscal Code (AO), while being treated as resident in Switzerland for treaty purposes. If you have homes in both countries, see Tax treaty residence with homes in Germany and Switzerland .

02 · Income

Record all sources of income by country and period

02A

Employment and business income

Include income from secondary activities and one-off payments.

German employment income
Swiss employment income
Bonuses and variable remuneration
Share-based remuneration / RSUs / options
Self-employment
Trade or business activities
Board members’ remuneration
Severance payments or back pay

02B

Investment and property income

Record gross amounts and taxes separately.

Swiss dividends
Swiss interest
Fund distributions and disposals of fund units
Sales of shares and securities
Swiss rental and lease income
Property sales
Shareholder loans
Other income from investments and assets

02C

Pensions and retirement benefits

Document the type of benefit and the pension provider precisely.

AHV pensions
Swiss occupational pension payments
Lump-sum payments from occupational pension schemes
Vested benefits accounts
Pillar 3a
Benefits from private Swiss insurance policies
German statutory pensions
German occupational or private retirement benefits

Overview of reporting in Germany

For a more detailed explanation of the tax treatment of each category, see Swiss income in your German tax return .

03 · Employment and frontier workers

Document working days and the actual locations where work was performed

For employees, the Swiss salary certificate alone is often insufficient to determine the German tax treatment. The key questions are where the work was actually performed and whether the frontier worker rules under Article 15a of the tax treaty apply.

Days

Working days

Maintain a calendar showing days at the Swiss office, days working from home in Germany, business trips and holidays.

15a

Frontier worker status

Document regular returns home and days on which you did not return.

Home

Homeworking

Keep clear records of days worked from home by country and date.

Tax

Payroll and withholding taxes

Reconcile German wage tax and Swiss withholding tax separately.

Further guidance on employment income

See Frontier workers in Switzerland: taxation in Germany and Allocating employment income by working days in Germany and Switzerland .

04 · Assets and shareholdings

Compile a complete record of Swiss assets

04A

Bank and securities accounts

Retain annual statements and the transaction history.

Swiss bank accounts
Swiss securities accounts
Annual securities account statements
Dividend statements
Interest statements
Purchase and sale confirmations
Swiss withholding tax on investment income
Tax refund documents

04B

Property

Distinguish personal use from letting.

Land register and purchase documents
Tenancy agreements
Rental receipts
Maintenance and management costs
Mortgages and interest
Swiss tax values
Periods of personal use and letting
Sale documents if the property was sold

04C

Businesses and shareholdings

Document the shareholder and company positions separately.

Ownership percentage
Acquisition date and acquisition costs
Swiss AG or GmbH
Dividend resolutions
Shareholder loans
Disposals or capital transactions
Place of management
Permanent establishments or activities in Germany

05 · Swiss taxes

Distinguish tax withheld, final tax liability and refunds

For the German tax return, it is not enough to identify the amount withheld in Switzerland. It is necessary to establish which Swiss tax remains payable and which portion can be reclaimed.

Swiss tax / document	Supporting evidence required	German tax assessment
Withholding tax on employment income	Salary certificate and withholding tax statement	Allocation under the treaty, frontier worker rules and possible tax credit
Withholding tax on dividends	Bank statement and income statement	Tax retained under the treaty, refund entitlement and German tax credit
Swiss income tax	Tax return and tax assessment	Allocation to the relevant income and the applicable treaty relief method
Property taxes	Cantonal or municipal assessments	Type of tax and whether it can be taken into account in Germany

Do not claim a credit for the full Swiss tax withheld without checking

Swiss tax that can be reclaimed must generally be distinguished from the tax that remains payable. This is particularly relevant to Swiss withholding tax on investment income.

06 · German tax return

Common German schedules for Swiss income

Anlage AUS is not a complete tax return covering every type of Swiss income. Foreign income is generally also reported in the schedule designated for the relevant income category.

AUS

Anlage AUS

Foreign income, foreign taxes, treaty exemptions and the progression proviso.

N / N-AUS

Swiss employment income, work performed abroad and exempt employment income.

KAP

KAP / KAP-BET

Dividends, interest and income from holdings under the investment income rules.

Rental income

Swiss rental properties, applying German income calculation rules and treaty treatment.

R-AUS

Foreign pensions and certain Swiss retirement benefits.

Anlage S

Swiss income from self-employment.

Anlage G

Trade or business income and cross-border business activities.

Other schedules

Depending on the circumstances, SO or other specialised schedules may be required.

Assess Anlage AUS separately

For reporting guidance, see Anlage AUS for income from Switzerland .

07 · Moving into and out of Germany

Transition years require an additional review of the timeline

When moving between Germany and Switzerland, the calendar year must be divided into the relevant periods of tax liability. Foreign income earned outside the period of unlimited German tax liability may also be relevant to the progression proviso under section 32b of the German Income Tax Act (EStG).

Moving from Switzerland to Germany

Review the start of German residence, income before the move, the progression proviso and worldwide income after arrival.

OUT

Moving from Germany to Switzerland

Review the end of unlimited tax liability, continuing German income and income earned after departure.

Treaty

Homes in both countries

If homes are retained in both countries, determine treaty residence and apply the tie-breaker rules separately.

Further guidance on transition years

See Your tax return for the year you move from Switzerland to Germany and Your tax return for the year you move from Germany to Switzerland .

Workflow

From supporting documents to coordinated tax returns

Establish your status

Determine residence, tax liability, treaty residence and the relevant periods.

Compile the income

Gather complete information on all German and Swiss sources of income.

Apply the treaty

Determine taxing rights, exemptions, progression and tax credits.

Coordinate the returns

Ensure that German and Swiss tax positions and supporting evidence are consistent.

08 · Final review

Reconcile these points before filing

Final cross-border review

Avoid the most common reconciliation errors before filing.

All Swiss sources of income recorded
Gross income and tax deductions recorded separately
Swiss and German reporting periods reconciled
Working days fully documented
Treaty relief method determined for each income category
Progression proviso assessed
Refundable Swiss tax identified
Income for the German return calculated under German law
No double counting between Anlage AUS and other schedules
Consistent currency conversion
Swiss tax assessments and statements available
Timing of arrival or departure correctly reflected

The Swiss tax return does not replace the German income calculation

Swiss tax values, deductions and tax bases may differ from those required under German tax rules. The German return must therefore be prepared independently in accordance with German law and the tax treaty.

Frequently asked questions

Germany–Switzerland tax return checklist

Which Swiss documents do I need for my German tax return?

This depends on the types of income. Common documents include salary certificates, withholding tax statements, bank and securities account statements, dividend and interest statements, Swiss tax returns and assessments, property documents, and occupational pension and pension payment documents.

Do I have to submit my Swiss tax return to the German tax office?

It is not automatically required as part of every German tax return. However, it may be needed as evidence of Swiss income and taxes, or the German tax office may request it. Income must still be calculated independently under German rules.

Do I have to declare a Swiss bank or securities account?

The relevant issues include, in particular, taxable income from the account, disposals and any additional reporting obligations. Once German tax liability begins, Swiss investment income generally needs to be assessed for German tax purposes.

Is Anlage AUS sufficient for reporting Swiss income?

Generally not. Each type of income is usually also reported in the German schedule designated for that category. Anlage AUS supplements this information, particularly in relation to foreign income, foreign taxes, treaty exemptions and the progression proviso.

Which documents do I need as a frontier worker?

Particularly relevant documents include your employment contract, Swiss salary certificate, withholding tax statement, a reliable working-day calendar, and records of homeworking, business trips and days on which you did not return home.

What is particularly important for Swiss dividends?

The gross dividend, Swiss withholding tax deducted, any potential treaty refund, and the remaining tax eligible for a German tax credit must be documented separately.

What changes in the year of arrival or departure?

The calendar year must be divided into separate periods. Income earned before or after the move may also be relevant to the German progression proviso. The start and end of German tax liability must therefore be established before preparing the return.

Do I have to convert Swiss amounts into euros?

The relevant amounts must be calculated in euros for the German tax return. The conversion method used should be appropriate for the type of income and the relevant period, and should be applied consistently within the case.

Further tax insights

Specific topics for Germany–Switzerland tax returns

Germany–Switzerland tax advice

Would you like to coordinate your German and Swiss tax returns?

We review domestic and treaty residence, income and working days, Swiss withholding taxes on employment and investment income, treaty exemptions and foreign tax credits, and the German and Swiss tax returns required.

Get advice on your Germany–Switzerland tax case