New year, new tax return: Important information from MOORE Zürich

The New Year 2026 has already begun, and we hope you are doing well and off to a good start. We would be pleased to prepare your tax return again this year.

Checklist and access to the client platform
Please note that we require your tax return documents based on the previous year. Should anything have changed, we kindly ask you to include the new documents along with a brief explanation. For your convenience, you may download our detailed checklist.

Download Checkliste (PDF)

Upload of your documents
If you already exchange data with us via the secure MOORE Zurich client platform, please use your access to upload the 2025 tax return documents. If you do not yet have access or have misplaced your login details, we will be happy to assist you.

Early submission for prompt processing
As soon as we receive your documents, we will prepare your tax return to ensure timely submission. Of course, we also take care of requesting filing deadline extensions for all our clients. Wherever possible, we aim to submit the 2025 tax returns electronically.

Tips for taxpayers with a second pillar (Pillar 2)
For taxpayers affiliated with a second pillar pension plan in 2026, contributions to a Pillar 3a retirement account may be deducted from taxable income up to the maximum amount of CHF 7,258.

Pillar 3a buy-ins – closing contribution gaps
As already mentioned in last year’s newsletter, it has been possible since 1 January 2025 to make buy-ins to Pillar 3a. This applies to contribution gaps from the 2025 tax year onwards. A retroactive buy-in for the year 2025 is therefore possible for the first time in 2026.
A buy-in is permitted only if the following conditions are cumulatively met:

• In the year of the buy-in (e.g. 2026), there is an entitlement to make contributions to Pillar 3a and the maximum annual contribution has already been paid in full.
• There are unused contribution amounts in the ten years preceding the buy-in (applicable only from the 2025 tax year onwards).
• The taxpayer was generally eligible to contribute to Pillar 3a in the years concerned.
• No retirement benefits have yet been drawn from Pillar 3a.

The additional amount that can be paid in per year is legally capped. It is based on a fixed maximum amount and applies equally to everyone, regardless of whether they are insured with a pension fund (we are happy to assist). Buy-ins may be used to close contribution gaps from multiple years, although each annual contribution gap may only be closed once by a single buy-in.

The buy-in does not necessarily need to be made to the same pension policy to which the regular contributions were paid in the relevant tax year.

Buy-ins are possible up to five years after reaching the reference retirement age, provided the taxpayer continues to pursue gainful employment.

We would be happy to assist you with any specific questions on this topic.

Automatic exchange of information for Crypto assets from 1 January 2027
Since 2017, Switzerland has participated in the Automatic Exchange of Information (AIA). Authorities exchange financial information to prevent tax evasion.

In the near future, cryptocurrencies are also expected to become part of this agreement. Initially, implementation was planned for 1 January 2026, as announced in summer 2025. However, the Federal Council has now postponed the automatic exchange of information on crypto assets to no earlier than the beginning of 2027.

Please note that all assets must be declared in the tax return – including crypto assets and the income derived from them. We would be happy to support you with the correct declaration of cryptocurrencies.

Canton of Zurich: Slight reduction in interest on paid taxes
As of 1 January 2026, the Cantonal Government will reduce the interest credited on tax prepayments from 1 to 0.75%. This credit interest applies to taxpayers who pay their taxes before the due date 
(30 September of the tax year) or who have overpaid based on the provisional assessment.

At the same time, the balancing interest rate will also be reduced to 0.75%. This rate is applied by the tax authorities for the period between the tax due date and the issuance of the final tax assessment, as well as to amounts by which the final assessment exceeds the provisional one.

The late payment interest rate remains unchanged at 4.5%. This interest is charged if the final tax assessment is not paid within 30 days.

Your satisfaction matters to us
Your satisfaction is very important to us. Please do not hesitate to contact us if you have any suggestions or ideas for improving our services. We thank you for the trust you place in us and look forward to continuing to serve you as one of our valued clients.
If you have any questions or comments, please contact your personal advisor on +41 44 828 18 18.