Tax glossary
Tax assessment notice
The tax assessment notice (Veranlagungsverfügung) is the tax office's official decision setting your taxable income and assets — the 30-day deadline for lodging an objection starts running once it is delivered.
The tax assessment notice (Veranlagungsverfügung) — known in the canton of Zurich as the Einschätzungsentscheid — is the binding official determination of your tax factors. It states the taxable income and taxable assets the authority recognises for the tax period in question, set out separately for cantonal and municipal tax and for direct federal tax.
The notice is not a proposal but a formal act of the authority. If you do not lodge an objection within 30 days of delivery, it becomes final — even if it contains an error. After that, it can only be corrected in narrowly defined exceptional cases.
The assessment notice should not be confused with the tax bill. The notice establishes the basis of assessment; the final tax invoice then calculates the amount owed and offsets it against any provisional payments already made.
How to check the notice
Place the notice next to the tax return you submitted and compare it line by line. Deviations are usually marked with a brief explanation or a reference code.
- Taxable income for cantonal and municipal tax against your declaration
- Taxable income for direct federal tax — this naturally differs from the cantonal figure
- Taxable assets and the tax value of your property
- Every deduction you claimed: removed, reduced or accepted?
- Date of delivery — this determines the objection deadline
Why cantonal and federal figures differ
The canton and the Confederation apply different deductions and tax scales. The insurance deduction, personal allowances and the treatment of property are governed at cantonal level, while direct federal tax follows its own rules. Two different amounts on the same notice are therefore perfectly normal and not an error.
When the notice differs from your return
If the tax office removes a deduction, it is usually because supporting documents were missing or because it takes a different legal view. Both can be resolved in an objection: by submitting the missing documents or by explaining your position.
The objection must be made in writing, give reasons and be lodged within 30 days of delivery. It is free of charge, and the procedure is deliberately kept accessible — no particular form is required, but your reasoning must be clear.
Example: disallowed training costs
An employee claims CHF 6,400 for a part-time professional course. The assessment notice accepts only CHF 1,200 — noting that the link to his current job has not been demonstrated.
In the objection, he submits the course confirmation, the invoice and a short statement from his employer confirming the professional relevance. The deduction is accepted. Without the objection, the difference of CHF 5,200 would have been lost for good — at a marginal tax rate of 25 per cent, roughly CHF 1,300 in overpaid tax.
Frequently asked questions: Tax assessment notice
When does the 30-day deadline start?
From delivery, not from when you open the letter. For registered mail, delivery is the day you collect it, or at the latest the seventh day after the first delivery attempt.
Can I have the deadline extended?
No. The objection deadline is set by law and cannot be extended. You can, however, lodge a brief objection to preserve the deadline and submit the detailed reasons afterwards.
What if I have missed the deadline?
Then the notice becomes final. A correction is only possible through a revision if significant new facts emerge, or through a rectification of obvious calculation or clerical errors — both with high hurdles.
Questions about this term?
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