Stocks in the tax return: step by step
Holdings and dividends belong in the securities register. Here's how to fill it in.
Want the overview first? What's tax-free and what's taxable with stocks is on the overview page.What you need
For the stocks in your tax return you mainly need one thing: the tax statement for every account and custody account as of 31 December. Most banks and brokers provide it in e-banking, often as an electronic statement your tax software can import. Remember every provider, including an old custody account or an account with a neobroker.
Declaring stocks in six steps
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Get the tax statement for every custody account
The statement shows quantity, market value as of 31 December and the year's income per holding. Miss a custody account and you'll later miss the withholding tax on it too.
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Import the statement into your tax software
Many cantonal programs read the electronic tax statement directly. Check every holding afterwards, since imports can contain errors or skip positions.
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Enter holding and market value per stock
Enter the quantity and the market value on 31 December. This determines wealth tax. What counts is the value from the tax statement, based on the tax authority's price list.
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Enter dividends gross
State the income before tax was deducted. For Swiss holdings, the statement also shows the withholding tax deducted alongside it. If part of a distribution comes from capital contribution reserves, that part is tax-free and shown separately.
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Treat foreign holdings separately
For foreign dividends you fill in form DA-1. How that works is in the article Reclaiming foreign withholding tax.
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Check and file
Compare the totals in your tax return against the tax statement. If holdings, income and withholding tax match, you can file.
An example with sample figures
The figures are made up. You don't need to state the gain or loss in price during the year, only the year-end value and the dividend.
Special cases
Purchases and sales during the year
You declare the holding as of 31 December and the income that reached you during the tax year. You don't need to list individual purchases and sales, but keep the statements.
Bonus shares and dividends in kind
If you receive shares instead of cash, for example as bonus shares, they can be taxable as income. The tax statement usually shows this. If unsure, the tax authority can help.
Custody fees
Costs for asset management by third parties can sometimes be deducted, either as a flat rate or with receipts. Your own time and cost of financial advice generally don't count. Rules vary by canton.
Common mistakes
Forgetting a custody account
Anyone who doesn't declare a custody account loses the withholding tax on it. Check which providers you held an account with this year.
Net instead of gross
Declare the dividend before tax was deducted, otherwise you only reclaim part of it.
Import not checked
Check the imported holdings against the tax statement. Otherwise a missing holding only surfaces when there are follow-up questions.
Holdings without a dividend forgotten
Stocks with no distribution also belong under wealth.
Frequently asked questions
Do I have to declare stocks I sold during the year?
Only if they paid you a dividend. A sold holding no longer belongs in the 31 December balance. As a private investor you don't need to declare the sale profit.
What if my broker doesn't offer a tax statement?
Ask them for one, or collect the dividend statements and a custody account statement as of 31 December. For holdings with no price-list value you need a documented price in francs.
How much wealth tax will I pay on my portfolio?
That depends on your canton, your total wealth and the allowances. Only the cantons and municipalities levy wealth tax.
Further reading: Reclaiming withholding tax, ETFs in the tax return and Crypto in the tax return.