Taxes

General information

Whether your scholarship is taxed depends on the individual assessment of your first declaration to the tax authorities. Before you leave Switzerland, you must clarify your tax situation with the tax authorities at your place of residence.

Below you will find information on the procedure in the city of Zurich. If you live outside the city or in another canton, the procedure may differ. In this case, clarify your questions directly with the tax authority in your municipality or canton of residence to find out the correct procedure.  

  • The responsible tax authority usually requests information about your financial situation when you register at the residents' registration office (“Einwohnermeldeamt”) at your new place of residence to check and assess your individual tax situation.
  • In the city of Zurich, for example, this is done by using the form "Clarification of Tax Liability / How you earn your living" sent out by the external page tax office of the city of Zurich shortly after registration for the residence permit. You must fill in this form truthfully and return it by post mail to the address on the letterhead. For this step, the Reception Service will send you an email with further explanations. Please wait for this email, before declaring your income.
  • You must provide the tax authorities with correct information. This includes a copy of your FCS scholarship and proof of any other supplementary gain from Switzerland or abroad for the duration of your stay.
  • If you are only receiving the FCS Scholarship, the process is often completed after the first declaration of your income, and you will not receive any feedback from the tax authorities once you have submitted the form to the city of Zurich or provided information to the municipality where you live. 
  • Scholarships cannot be taxed at source. If, after an individual assessment, the tax authorities conclude that the scholarship is taxable, it will usually send you a provisional tax invoice for each calendar year (i.e. the period September to December) and an ordinary tax return in January of each year, which you must usually complete and return by 31 March. If this happens, it is best to contact the reception service. We cannot help you to fill in the form, but we can give you guidance on how to proceed. However, individual questions must always be clarified directly with the relevant tax authorities.
  • After the first declaration, all changes in income must be reported directly to the tax authorities, e.g. if you were already in Switzerland before the start of the scholarship and something changes now or if you receive supplementary gains later during the scholarship period.
  • Keep copies of all your correspondence (e.g. declaration forms, emails, etc.).
  • Do not ignore any request from the tax authorities and contact the respective authority immediately with any questions (see letterhead, email sender or, in the city of Zurich, the external page tax office of the city of Zurich).
  • Whether you have to pay tax or not is decided by the competent tax office based on your personal details. You are liable to pay your taxes. The Reception Service has no influence on this. 
  • More information on the difference between withholding (source) tax i.e. on salaries of foreign nationals residing in Switzerland and a statutory assessment i.e. for scholarships can be found on the website of the Welcome Center. If applicable you should also follow any information you receive from Human Resources. 

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This is not a public information point on the subject of taxes. The information on this page is meant for information purposes for employees and students of ETH Zurich.

No responsibility is taken for the correctness of this information. The rules and regulations may have changed in the meantime. For legally binding information, please contact the responsible authority.

Contact persons

  • Administrative matters: Reception Service, Sandra Zweifel, , Tel +41 44 632 51 52
  • Academic matters: FCS Delegate, Prof. Stefano Bernasconi, , Tel +41 44 632 36 93
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