Taxes
Scholarships can lead to taxes, with or without supplementary gains. The tax situation must be clarified before departure.
- You must inform the competent tax authorities about your scholarship and any additional income, often in connection with your residence permit application in Switzerland. In the city of Zurich, for instance, the external page Tax Office may send you the "Clarification of tax liability / How you earn your living" form shortly after submitting a residence permit application. This form must be returned by post. Feedback is not immediate.
- Tax classification of scholarships and financial contributions – with or without additional income – is determined on a case-by-case basis by the responsible tax authority. They will examine your tax situation. They will examine your individual tax situation and assess whether you will be required to complete a subsequent ordinary assessment (tax return) and whether you eventually have to pay tax. It is your the responsibility to pay the tax invoices and contact the authorities if something is unclear.
- Any subsequent declaration of your financial situation must be made directly to the relevant municipality of residence (or the Tax Office of the city of Zurich). For this, you will need certification of the benefits you receive from the scholarship provider (e.g. the official FCS notification letter). If you have already lived in Switzerland before the scholarship period, this applies in particular to you.
- If you do not have any supplementary gains, the tax process often ends after the initial tax declaration.
- If you live outside of the canton of Zurich, the procedure may differ. Clarify questions directly with the authorities in the respective canton.
- Follow all information received from the respective HR office and attend information events.
- Keep copies of all correspondence, including declaration forms and emails.
You may use the calculator to estimate your potential tax liability.
- The final tax assessment may not be accessible until several months after the scholarship ends. Therefore, it is crucial to plan ahead and factor in potential tax implications in your financial considerations.
- The calculated figure only applies to persons living in the canton of Zurich.
- The calculated figure is not legally binding.
Quellen (bei Interesse)
- "S:\AkD\Mobilitaet\Kommunikation\Auftr?ge_int\zws\SGES\Webseite\Quellen\01_LetterOfAcceptance_BSresEN.pdf - Verknüpfung.lnk" (kommentiert)
- "S:\AkD\Mobilitaet\Kommunikation\Auftr?ge_int\zws\SGES\Webseite\Quellen\02_EndOfStay_BS_EN_05_2023.pdf - Verknüpfung.lnk" (kommentiert)
- \\nas12.ethz.ch\id_sdl_zo_data\AkD\Mobilitaet\Kommunikation\Auftr?ge_int\zws\SGES\Mobon\Forschungsaufenthalt\231030_?bersicht-FA.docx