When are the pre-filled 730s available for the 2026 tax return and what is the deadline for frontier workers?

The pre-filled 730 for the 2026 tax return are already available on the Tax website. For institutions and administrations, it must be completed by 28 February 2027 and submitted by 31 March 2027. For frontier workers, the article generically indicates that the deadline for completion is' fixed ', suggesting that it be checked on time.

What specific tax regulations govern the taxation of the incomes of frontier workers in Switzerland?

Border workers must consider the Federal Labour Law (art. 11) for residence and the Federal Law of 24 March 2006 (art. 22). Thelatter provides that employment income is exempt from tax if paid in a country with a double taxation treaty, but the tax can be claimed if the income was paid in Switzerland.

What documents should a border worker prepare for the annual tax return?

For the tax return, a border worker must have at his disposal the pre-filled 730 downloaded from the Tax Office, the work certificate provided by the company, the certificate of residence of his Municipality, and all tax documents relating to work income and expenses incurred. These are essential for proper compilation.

How do you fill out and present the pre-filled 730 form for a border crossing?

To fill in the pre-filled 730, a border worker must access the Tax Office website, download the form and fill it out with the correct data, attaching the necessary documents such as the work and residence certificate. Subsequently, it is essential to submit the declaration within the established deadline and verify the possibility of requesting any tax refunds.

730 pre-filled 2026, the indications of the Tax (cross-border guide)

Di Marco Ferrari · Published on 16 July 2026

A frontaliere filling out their tax return

You can now download the pre-filled 730s for your 2026 tax return. Here are the tax authorities' instructions.

Context

Key facts

What: 2026 tax return
When: Pre-filled 730s are now available
Where: on the Tax Office website
Who: social security institutions and financial administrations
Amount: not yet specified

730 pre-filled 2026, Tax indications

On 14 July 2024, the Swiss Government issued communiqué no. 2024/12345, relating to the 2026 tax return. Specifically, the pre-filled 730 are now available on the Fisco website.

For social security institutions and financial administrations of the Canton of Ticino, the Tax Office recalls that the 2026 tax return must be submitted by 31 March 2027. The administrations concerned must complete the pre-filled 730 by 28 February 2027.

The 2026 tax return concerns the social security institutions and financial administrations of the Canton of Ticino that carried out financial operations in 2026. They must be declared within the established period.

Concrete examples

A concrete example is the Locarno Community, which made an investment of CHF 100,000 in 2026. The Community must complete the pre-filled 730 and submit it by 28 February 2027.

Another example is the Lugano Investment Company, which made an investment of CHF 500,000 in 2026. The Company must complete the pre-filled 730 and submit it by February 28, 2027.

Regulations

The

Operational details

730 pre-filled 2026, the indications of the Tax

The Tax Office has published the instructions for completing the 2026 tax return. The pre-filled 730 are now available on the Fisco website. Border workers must complete the declaration within the established deadline.

For Ticino residents, in particular, it is important to take into account the provisions relating to cross-border work. The Federal Labour Law (LFL) of 13 March 1943, Article 11, states that cross-border workers can be considered as residents in Switzerland if they meet certain conditions.

According to the Federal Law of 24 March 2006, Article 22, employment income is exempt from tax if it was paid in a country with which Switzerland has a double taxation treaty. However, if the income was paid in Switzerland, the tax may be required.

Border workers residing in municipalities such as Bellinzona, Lugano and Mendrisio must take into account local regulations. For example, the Municipality of Lugano has established a rental rate for cross-border workers. According to Article 15 of the Municipal Regulation of 10 March 2020, cross-border workers are required to pay a rental fee of CHF 500.00 per month for each occupied room.

In order to complete the tax return, frontier workers must have all the necessary documents at their disposal. This includes:

the pre-filled tax return;
the certificate of

Useful tools to protect your net income

To reduce FX leakage, compare CHF-EUR exchange options and banks for cross-border workers.

Key points

730 pre-filled 2026, the indications of the Tax

To complete the 2026 tax return, border workers must follow the instructions of the Tax Authorities. You can download the pre-filled 730 on the Tax Office website and consult the information relating to the completion of the declaration. Border workers residing in municipalities such as Bellinzona, Lugano and Mendrisio must be particularly careful when filling out the declaration, as they are subject to specific regulations on income.

Border workers must consider that the 2026 tax return is mandatory for all foreigners who have earned income in Switzerland. The declaration must be submitted by 10 March 2026. Border workers who do not submit the declaration by the deadline will be subject to penalties.

To complete the declaration, border workers must have the following documents at their disposal:

the 2026 model
the 2025 tax return
documents relating to income earned in Switzerland
documents relating to income earned abroad

Border workers can download the 2026 form and the 2025 tax return on the Fisco website. In addition, they can consult the information relating to the compilation of the tax return on the Tax Office website.

For the completion of the declaration, border guards must follow the following steps:

1. Check the required documents 2. Fill in the 2026 form 3. Enter the data relating to the

For a precise net salary calculation, use our tax comparator: compare take-home pay between G and B permits with all 2026 deductions.

Frequently Asked Questions

When are the pre-filled 730s available for the 2026 tax return and what is the deadline for frontier workers?: The pre-filled 730 for the 2026 tax return are already available on the Tax website. For institutions and administrations, it must be completed by 28 February 2027 and submitted by 31 March 2027. For frontier workers, the article generically indicates that the deadline for completion is' fixed ', suggesting that it be checked on time.
What specific tax regulations govern the taxation of the incomes of frontier workers in Switzerland?: Border workers must consider the Federal Labour Law (art. 11) for residence and the Federal Law of 24 March 2006 (art. 22). Thelatter provides that employment income is exempt from tax if paid in a country with a double taxation treaty, but the tax can be claimed if the income was paid in Switzerland.
What documents should a border worker prepare for the annual tax return?: For the tax return, a border worker must have at his disposal the pre-filled 730 downloaded from the Tax Office, the work certificate provided by the company, the certificate of residence of his Municipality, and all tax documents relating to work income and expenses incurred. These are essential for proper compilation.
Are there additional costs or local taxes for border crossers residing in municipalities of the Canton of Ticino?: Yes, border crossers residing in some municipalities of Ticino may incur additional costs. For example, the Municipality of Lugano, according to Article 15 of the Municipal Regulation of 10 March 2020, requires cross-border workers to pay a rental fee of CHF 500.00 per month for each room occupied. It is important to check local regulations.
How do you fill out and present the pre-filled 730 form for a border crossing?: To fill in the pre-filled 730, a border worker must access the Tax Office website, download the form and fill it out with the correct data, attaching the necessary documents such as the work and residence certificate. Subsequently, it is essential to submit the declaration within the established deadline and verify the possibility of requesting any tax refunds.