Tax Deadlines in Switzerland – an Overview
As a federation, Switzerland has some major cantonal difference when it comes to tax return filing deadlines. In this article, we shed light on the time and financial differences between the largest cantons and provide valuable information on how to proceed with the extension.
Deadlines, Extensions And Specialities Per Canton
| Canton | Regular Deadline | Extended Deadline | Extension Costs | Additional Information |
| Aargau | Varies | 30 June, 30 Nov | Free (Possible fees in some cases) | Deadlines vary by municipality; mostly 31 March. |
| Bern | 15 March | 15 November | Online: Free until 15 July, CHF 20 until 15 Sep, CHF 40 until 15 Nov; Telephone/Counter: CHF 20/40/60 | Different costs for online and physical extension requests. |
| Basel Stadt | 31 March | 31 December | CHF 40 after 30 September | Free extension until 30 September. |
| Fribourg | 31 March | 15 December | CHF 20 by 30.06, CHF 40 by 31.08, CHF 60 by 31.10/15.12 | In order to obtain an extension of the deadline for returning the tax return, a written, reasoned request must be sent to the tax office. |
| Geneva | 31 March | 31 October | CHF 20 for up to 3 months, CHF 40 for up to 5 months, CHF 60 for over 5 months | Declaration information needed for extension request. |
| Lucerne | 31 March | 31 August | Free | |
| Neuchatel | 24 February | 31 October | Free until 30 April, CHF 40 thereafter | Written, reasoned request required. No extension beyond 31 October 2023. |
| Schaffhausen | 31 March | 30 November | Free | |
| Schwyz | 31 March | 31 December | Free | Extension requests must be made by 31 July. |
| Solothurn | 31 March | 31 July, 30 Nov | Free for 31 July, CHF 30 for 30 Nov | |
| St. Gallen | 31 March | Individual | Free | Extension approval varies individually; interactively decided. |
| Ticino | 30 April | 31 December | Free | |
| Valais | 31 March | 31 December | CHF 20.- | Initial deadline extendable until 31 July without request. Additional extensions till 31 December. |
| Vaud | 15 March | 30 September | Free | Extensions until 30 June or 30 September; requests must be submitted by 30 June. |
| Zug | 30 April | 31 December | Free | Tax ID required for extension application. |
| Zurich | 31 March | 30 November | Free | Extension typically granted until 30 September; further extension possible until 30 November. |
FAQ
How do I find out my specific tax deadline?
Your tax deadline is clearly stated on the front page of the tax documents sent by your municipal tax office. If there’s any confusion about which deadline applies to you, refer to these documents as your primary source of information.
What steps should I take if I haven’t received my tax documents?
In the absence of tax documents, it’s crucial to contact your local tax office directly. Non-receipt could be due to several reasons: your income and wealth might fall below the requisite thresholds for filing, or if you’re a recent arrival in Switzerland, you may not yet be registered in the tax system. Prompt communication with the tax office is essential to resolve this.
Beyond submitting my tax return, are there other deadlines I need to be aware of?
Yes, after your tax return submission, the tax office will undertake an assessment process, which can extend over several months. Upon receiving your tax assessment notice, you are allotted a 30-day period for review and to raise any objections against inaccuracies. This phase is critical; once it lapses, your tax liability is finalized, regardless of any potential errors in the assessment.
What are the considerations for voluntary tax filing deadlines?
The deadline for opting into a voluntary tax filing scheme (NOV) is fixed at March 31, without the possibility of extension. This decision demands careful deliberation due to its irreversible nature and potential to either increase your tax refund or liability, depending on the specifics of your financial situation.
Why is there a discrepancy between the source tax I pay and the tax liability determined by my return?
Source tax is calculated using a simplified set of criteria and does not capture the full complexity of your financial circumstances as a comprehensive tax return does. This can lead to differences between the preliminary source tax paid and the final tax liability. Factors such as your residency in a particular municipality can significantly influence this outcome. For instance, individuals residing in Zurich may incur additional tax liabilities due to the city’s higher tax rates compared to those of other municipalities, which might be based on a more favorable cantonal average. Conversely, residents in lower-tax municipalities might anticipate tax refunds.