We advise you in light of your current situation and with a view to potential and planned developments – so you are well-prepared financially.

Tax return
Single person
Tax return
Family
Tax return
Single person with property
Tax return
Family with property
E-mail: ste@smzh.ch
Phone: +41 43 355 44 40
smzh ag provides administrative support services related to tax returns.
No tax advisory services are rendered, nor does smzh ag act as a representative before tax authorities or submit tax returns on behalf of clients. The review, signing, and submission of the tax return remains the sole responsibility of the client.
Unless otherwise applicable at federal level, the following information refers to the Canton of Zurich. Should you have any questions, we are happy to assist.
It is advisable to file all relevant documents in one place on an ongoing basis. Most of these documents will be delivered to you by post or electronically. The remaining documents can be compiled systematically alongside the previous year's tax return.
The following expenses may be deducted for privately owned properties:
Deductions for environmental protection measures, energy-saving initiatives, and heritage conservation are also available.
Contributions to your private Pillar 3a pension may be deducted from your taxable income up to the statutory maximum (CHF 7'258.– for 2026), provided you are affiliated with a pension fund. We would be pleased to advise you personally on further options.
Without a pension fund, the maximum deductible amount for 2026 is CHF 36'288.–, subject to a ceiling of 20% of net income.
The costs of professional development may be deducted, provided they are within a reasonable range. These include, among others, course fees, examination fees, course materials, travel costs, and, where applicable, accommodation and meals.
Costs for external childcare during working hours or (further) education of the parents may be deducted up to CHF 10'100.– per child per year. For direct federal tax purposes, this deduction has been increased to CHF 25'000.–.