While filling our tax declaration for 2020, I figured out that in our 2019 declaration I had missed to declare an investment account (it had been opened in 2019). Thus missing 200-300 chf worth of income.
Anyone has experiences of declaring income/assets afterwards, which were initially missed/forgotten? I keep reading about that you are allowed to do this once in a lifetime, without any consequences.
What happens if I in X years again realise that I’ve missed something minor? What are the penalties after this first time?
There is a Nachbesteuerung option in the tax software, so I assume I simply upload the relevant documents and add a short explanation?