Tax Declaration Comment (No. 15)

Many customers and numerous tax administrations have expressed the wish to be able to show certain types of salary with text and amount in the salary certificate (Para 15, Comments).

We would like to expressly point out to you that information from additional texts and amounts in para 15, which is not expressly required in the instructions for the salary certificate, can lead to free interpretations by the tax administration in taxpayers’ assessments. In addition, it makes no sense to report amounts that the taxpayer cannot take into account anywhere in the assessment.

Prior to providing additional information, make sure to consult the instructions for salary certificate and all advisors (trustees, etc.).

For example, it has often been requested to disclose other deductions like Parifonds, KTG, etc. Check the box next to the salary certificate comments field for the relevant salary type and the amount for the desired period will be shown in para 15, Comments. This approach is, of course, also taken into account when creating salary certificate via ELM (cantons BE and VD).