Adrian MM. (X) May 25, 2016:

The principal habitat ... of a beaver is under the brushwood of a river. However, the Swiss authorities are unlikely to assess such semi-aquatic rodent to capital gains tax.

Charles Davis May 25, 2016:

Not a question of ignoring it The form, at least the one I've been able to find, is FR/DE bilingual. Unless I've missed something (which is always possible), the German version doesn't tell you any more about this than the French. There is the space at the top for the Steuerpflichtigen-Nr., the taxpayer no., but I can't see concrete evidence that there is such a thing as an Ausland-Nr., or número hors-pays. Maybe there is, but I've searched for in vain for evidence of it in Swiss sites. I can't help thinking it seems more likely that taxpayers living abroad would simply have a taxpayer number like everyone else, though of course they might have a special sort of number for expatriates. But if they do, I would expect there to be a space on this particular form, designed for them, where they are asked to enter it, and there doesn't seem to be.

writeaway May 25, 2016:

Of course there is always the option to ignore the German version and/or pretend it doesn't exist or matter.

Charles Davis May 25, 2016:

The plot thickens I'm rather glad I didn't post an answer after all. Not that I'm sure Alison's suggestion it right, but given the frustrating lack of evidence for a "número HP" it does seem worth considering.

Alison MacG May 25, 2016:

Just a thought Is there any chance that HP is an OCR error for FIP?
As here: http://www.impots.gouv.fr/portal/deploiement/p1/fichedescrip...
This of course applies to France rather than Switzerland, but all the hits when searching for your phrase Vous avez déjà déposé une déclaration. Indiquez: lead to FR sites.

Qu’est-ce que le numéro FIP figurant sur la première page de la déclaration ?Le fichier d’imposition des personnes (FIP) renseigne le fisc sur votre adresse et votre identité. Il facilite le rapprochement des acomptes ou des mensualités que vous avez déjà payés de l’impôt dû. Vous le retrouvez sur la déclaration ou l’avis d’imposition de l’année dernière.
http://www.journaldunet.com/management/questionnaire/resulta...

writeaway May 25, 2016:

IMO Again basing myself on the German, it's a number for Swiss citizens or official residents of Switzerland living abroad.

Charles Davis May 25, 2016:

Thanks! But as I say I'm not sure whether it's the number of the form or the number of the taxpayer. I think it's probably the latter. The form doesn't seem to have a number or a place to enter a number, but it does have a space at the top for "N° de contribuable", where you are presumably supposed to enter your taxpayer number. I haven't found hard evidence that non-resident taxpayers have a number, though it seems plausible.

Graeme Jones May 25, 2016:

@ Charles Charles - please feel free to post the answer - I read the same Swiss form as you but forgot to post the ref. to it!

writeaway May 25, 2016:

@ Chakib HP was an English term in any case. Ch is the French afaik.

Chakib Roula May 25, 2016:

I think that I need to delete my sugg as it sounds a bit irrelevant.

writeaway May 25, 2016:

Steuererklärung für im Ausland wohnhafte It's clearer in German (often the case in Swiss docs). It's for someone living outside of Switzerland. This is taken from the Swiss ref. Charles posted. I should add that sometimes when translating Swiss German texts, the French ends up being clearer. It's sort of an Alpine version of Belgian language issues.

Jana Cole (asker) May 25, 2016:

Yes, it could possibly be a non-resident. There's quite a bit of talk about that in this document.

Charles Davis May 25, 2016:

Snap! I was just writing an entry with exactly the same suggestion! If you go here, for example, and click on "Déclaration d'impôts des hors-pays" you get a form headed "H.P./AL" (the latter presumably for Ausländer?).
https://www.vs.ch/web/scc/formulaires-2015

But what I don't know and don't have time to pin down is whether the number is that of the form/tax return or that of the taxpayer.

Graeme Jones May 25, 2016:

No. HP Possibly Hors-Pays? i.e. tax form number for a non-resident?