Tax glossary
Tax objection (Einsprache)
An objection (Einsprache) is the legal remedy against a tax assessment notice — it must be lodged with the tax office in writing, with reasons, within 30 days of delivery, and it is free of charge.
The objection is the first and most important legal remedy in tax proceedings. It is directed against the tax assessment notice and lodged with the same authority that issued it. The procedure is deliberately accessible: it is free of charge, requires no lawyer and no particular form.
What it does require is three things: meeting the 30-day deadline from delivery, putting it in writing, and giving reasons. Without reasons, the tax office will not consider the objection — the notice becomes final as if the objection had never been lodged.
In the objection procedure, the assessment is reviewed in full. The tax office is not bound by your requests and could, in theory, change the assessment to your disadvantage. This is rare in practice, but worth bearing in mind if your own return has weaknesses.
Calculating the deadline
The 30 days begin on the day after delivery. For registered mail, delivery is the day you collect it from the post office counter, or at the latest the seventh day after the unsuccessful delivery attempt. If the last day falls on a Saturday, Sunday or recognised public holiday, the deadline ends on the next working day.
What counts is the postmark or the time of electronic submission — not when it arrives at the office. If you submit electronically at 23:59 on the last day, you are on time.
What an objection should contain
A good objection is short, precise and backed up by documents.
- Identification of the contested notice, with its date and reference number
- A clear request: which item should be changed, and how
- Reasons: why your declaration was correct
- Enclosures: the documents that were missing during the assessment
- Date and signature
When time is running short
If the deadline is about to expire and your documents are not yet complete, lodge an objection to preserve the deadline: a short letter identifying the notice, raising an objection and stating that detailed reasons will follow. The tax office will then give you a short additional period. The 30-day deadline itself cannot be extended — this route is the only permissible alternative.
Example: reduced medical expenses
A married couple claims CHF 11,000 in medical and dental costs. The assessment reduces this to zero — noting that proof of the health insurer’s reimbursements is missing.
In the objection, they submit the health insurer’s benefit statements showing the costs they actually bore themselves. After deducting the excess of five per cent of net income, CHF 5,800 is accepted. Without the objection, the entire deduction would have been lost.
Frequently asked questions: Tax objection (Einsprache)
Do I have to pay the tax despite lodging an objection?
Yes. As a rule, an objection does not suspend tax collection. You pay on the basis of the provisional invoice; once the decision is made, the account is settled and any overpayment is refunded with interest.
Can an objection leave me worse off?
In theory, yes — the tax office reviews the assessment in full and is not bound by your requests. In practice, a worse outcome is rare, but it cannot be ruled out if your return has gaps.
What if my objection is rejected?
You can appeal against the objection decision to the Tax Appeals Court (Steuerrekursgericht), again within 30 days. These proceedings are no longer free of charge.
Questions about this term?
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