The eCH-0196 standard describes the exchange format for the electronic tax statement (eTax) in Switzerland. The eCH-0196 standard for electronic tax statements was created in 2016 and started as a pilot project with the three cantons Geneva (GE), Valais (VS) and Zurich (ZH) in 2017. The roll-out continued in 2019 and reached most Swiss cantons in 2020. A few cantons do not yet support the electronic tax statement directly but some of them have implementation schedules for 2021.
Direct support means that the local tax authorities can read in the data from the barcode with a barcode reader. This is one of the options for using the ‘electronic tax statement’, which is a paper or PDF report including an additional barcode. As a second option, the bank client or the tax advisor can also read the data into an electronic tax-declaration-filing software, instead of typing in the data manually from the paper report.
In addition to the EasyTax Swiss module, which is in production on- and offshore since 2011, BearingPoint RegTech started developing its Swiss eTax module in 2019. Together with a pilot client bank, the first reports were successfully produced in early 2020 covering tax year 2019. The pilot bank is now entering its second production year after successful follow-up certification with the SSK (Swiss Tax Conference coordinating the tax administration of the Swiss cantons). At the same time a second EasyTax client successfully completed the official testing phase with the SSK and now enters the first production phase of the electronic tax statement this year.
The barcode of the ‘electronic tax statement’ contains all the details from the different sections of the report. As the barcode generation can be turned on and off, the module can be used to produce conventional Swiss tax reports as well as eTax statements.
The EasyTax Swiss (eTax) Reporting Module covers income and wealth calculation for off- and onshore booked private clients with tax domicile Switzerland. The report also includes the full version of the eTax standard with a Summary, Bank accounts, Values with Swiss Withholding Tax, Values without Swiss Withholding Tax, Values with creditable foreign and additional US Withholding Tax, Crypto Currencies, Precious Metals, Debts and Expenses/bank costs. The module also covers the asset valuation in the canton of “Basel Landschaft” as well as securities lending, retrocessions, and blocked shares. As mentioned above, this information is not only available on the report itself but is also available in the barcode.