Objection and appeal to your tax assessment

This rule is set at the federal level and applies to all cantons. Article 132 of the Federal Direct Tax Act (LIFD) states: “The taxpayer may submit a written objection to the tax authority within 30 days of notification of the tax assessment.”
This means you have 30 days from the day after notification to file your objection. This is a strict (peremptory) deadline: once expired, the right to object is lost, unless a request for deadline reinstatement applies (see next question).

Yes, but only in specific cases. Article 133 LIFD allows for deadline reinstatement if the taxpayer was prevented, through no fault of their own, from meeting the deadline. Examples include:

Serious illness or accident preventing any response,

Mandatory absence abroad,

Military or civil service.

You must prove that the delay was not your fault. The reinstatement request must be filed within 30 days after the impediment ends.

It depends on:

The strength of your arguments,

The quality of supporting documents,

The canton where you are taxed,

And sometimes the approach of the case officer.

At FBKConseils, when an appeal is legally sound and well documented, success rates are very high — close to 90% based on our experience. But each case is unique.

Our fees are CHF 195 per hour.

For simple cases (e.g., clear error, correction of one item), an objection usually takes less than one hour.

More complex situations requiring legal research or additional documentation take longer.

We always provide a detailed quote upfront, never exceeded without your agreement.

Generally, yes. We advise paying the amount due to avoid interest charges. If your objection is later accepted, the tax authority will refund the excess. Paying upfront protects you from penalties.

Absolutely. Objections are not only for contesting tax office changes but also for fixing your own errors, such as:

Misreported income,

Forgotten deductions (insurance, medical expenses, education costs, etc.),

Incorrect asset valuation.

These corrections are usually accepted if submitted within the 30-day deadline (Art. 132 LIFD).

If rejected, the original tax assessment remains valid. However, you can escalate the case:

1. Appeal to the competent cantonal authority (often the Cantonal Court).

2. In some cases, escalate to the Federal Supreme Court.

The decision depends on the stakes: small amounts may not justify further action, while larger sums or principles may warrant it.

No, representation is not mandatory. Any taxpayer can file an objection themselves. But keep in mind:

Poorly written or incomplete objections may be dismissed.

For simple cases, you may contact the tax office directly.

For complex cases, professional support (fiduciary, tax lawyer) adds significant value.

No, normally an objection cannot worsen your situation. The only risk is rejection. The exception is fraud: if the authority discovers intentional tax evasion, penalties may apply. But if you act in good faith, there is no risk.

Timelines vary by canton and workload. On average:

2 to 6 weeks for a response,

Sometimes longer during busy periods (e.g., tax season).

In general, objections are processed faster than tax returns.