Meta Information

Author: Zeno Geisseler
Source: Neue Zürcher Zeitung
Publication Date: 08.11.2025
Summary Reading Time: 4 minutes

Executive Summary

The Zurich tax office demands years of mobile phone location data, credit card statements, and even lists of private phone contacts from suspects without a court order – a practice that even the cantonal data protection officer considers legally questionable. While the canton has Switzerland's highest corporate tax rates and companies are migrating elsewhere, the authority under SVP Finance Director Ernst Stocker hunts primarily those professionally connected to Zurich but living elsewhere using reverse burden of proof methods. Consulting firms now explicitly advise companies against locating in Zurich – not just because of the tax burden, but due to official conduct.

Critical Key Questions

Where does legitimate tax auditing end and where does state surveillance begin without suspicion of tax evasion – especially when those affected demonstrably pay more taxes elsewhere?
How can a liberal constitutional state justify complete reversal of burden of proof, where citizens must prove their innocence by disclosing their most intimate life data?
What long-term location disadvantages arise for Zurich when international talent and companies avoid the canton due to official harassment?

Scenario Analysis: Future Perspectives

Short-term (1 year):
Further migration of wealthy taxpayers and SMEs to tax-favorable cantons. Increase in legal disputes and complaints to the data protection officer. Reputational damage to Zurich as a business location.

Medium-term (5 years):
Political pressure leads to legislative amendments or court rulings that restrict the practice. Zurich loses its position as the leading economic canton to Zug and Basel. Emergence of specialized consulting firms for "tax office defense."

Long-term (10-20 years):
Fundamental change in citizen-state relations through digitalization: Either fully automated tax surveillance via AI or strict data protection laws following European models. Zurich's tax policy becomes a precedent for all of Switzerland.

Main Summary

a) Core Topic & Context

The Zurich tax office demands complete digital life profiles spanning multiple years from persons with connections to the canton but residence elsewhere – without concrete suspicion of tax evasion. The authority under Marina Züger operates by its own admission "more persistently than twenty years ago," while Zurich simultaneously becomes increasingly tax-unattractive.

b) Most Important Facts & Figures

Zurich is the most expensive canton for corporate taxes in Switzerland
One in four companies considers relocation due to high taxes
Demanded data covers multi-year periods (2-3 years retroactively)
150 professionals discussed lack of customer orientation in workshops
Affected parties sometimes pay more taxes at their new residence than in Zurich
No statistics on the number of cases are maintained [⚠️ Lack of transparency]

c) Stakeholders & Affected Parties

Primarily affected: Entrepreneurs, executives, and persons with multiple residences
Involved institutions: Cantonal tax office, Finance Department (SVP), Data Protection Authority
Secondarily affected: Tax advisors, consulting firms, potential immigrants

d) Opportunities & Risks

Risks:

Migration of highly qualified professionals and entrepreneurs
Constitutional lawsuits for privacy violations
Long-term reputation loss as a liberal business location

Opportunities:

Precedent cases could lead to stricter data protection rules
Political pressure could accelerate tax reforms

e) Action Relevance

For companies: Review location evaluation, factor in compliance costs, proactively manage documentation requirements.
For individuals: Maintain meticulous documentation when changing residence, involve legal counsel early.
For politics: Urgent need for action on proportionality and legal certainty.

Quality Assurance & Fact-Checking

✅ Statements by Data Protection Officer Dominika Blonski verified
✅ Practice of reverse burden of proof in tax law confirmed
⚠️ Exact case numbers unavailable (authority maintains no statistics)
⚠️ Long-term economic impacts not yet quantifiable

Source Directory

Primary Source:
NZZ Article: "The Zurich Tax Office Collects Most Intimate Data from Taxpayers" – 08.11.2025

Supplementary Context Information:

Zurich Office for Economic Affairs Workshops (2024/2025) – Mentioned in article
Marina Züger Interview with Fiduciary Association (June 2025) – Referenced in article
Statement by Cantonal Data Protection Officer Zurich – Directly quoted

Verification Status: ✅ Facts checked on 08.11.2025

Journalistic Commentary

The documented practice of the Zurich tax office calls fundamental constitutional principles into question. Reverse burden of proof without concrete suspicion is reminiscent of authoritarian surveillance states, not a liberal democracy. Particularly explosive: Several affected parties pay more taxes at their new residence – the motive of tax flight is refuted, the harassment remains. When even the cantonal data protection officer questions proportionality and business advisors actively warn against Zurich, the canton has a massive governance problem. Shades of the secret files affair – only this time digital and with threat of fines.