Challenging a tax assessment: filing an objection
The objection, a mandatory first step
A taxpayer who disputes their direct federal tax assessment must first file a written objection with the assessment authority, within 30 days of notification of the decision (art. 132 DFTA). The objection must contain reasoned submissions and, where possible, supporting evidence.
The content of the objection
The objection must precisely state the disputed points of the assessment and the reasons why the taxpayer considers the decision incorrect: income or wealth items wrongly assessed, deductions wrongly refused, a calculation error, or a breach of a procedural rule.
How the objection is handled
The assessment authority re-examines the file and can confirm, reduce or even increase the disputed assessment (reformatio in pejus), subject to informing the taxpayer and giving them the opportunity to comment before a decision unfavourable to them is issued.
Further appeal
If the decision on the objection does not satisfy the taxpayer, they can bring it before the cantonal tax appeals commission, then, depending on the case, before the cantonal administrative court and finally the Federal Supreme Court, within the deadlines and forms provided for each instance.
Frequently asked questions
Within what deadline must I object to my tax assessment?
Within 30 days of notification of the assessment decision, through a written and reasoned objection addressed to the assessment authority (art. 132 DFTA).
Can an objection lead to a higher assessment?
Yes, the assessment authority can in principle re-examine the entire file and increase the disputed assessment, provided it informs the taxpayer and gives them the opportunity to comment beforehand.
What should I do if my objection is rejected?
You can bring the decision on the objection before the competent cantonal tax appeals commission, then, depending on the case, before the competent higher courts.