Every person subject to tax in Switzerland is required to file a tax return annually. In doing so, they disclose income, assets, and deductible expenses to the tax authorities. The overall tax burden can be optimized using various deductions. A well-prepared tax return not only saves time, but also money.
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In most cantons, the deadline to submit the annual tax report is March 31. The tax report offers private individuals numerous possibilities to reduce their tax burden through the targeted use of deductions. In our EDU Talk, we discuss the various deduction possibilities.
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In most Swiss cantons, the submission deadline is March 31. This deadline refers to the tax year that corresponds with the calendar year (January 1 to December 31). Not submitting a tax report on time may result in penalty fees or default interest.
Deadline: March 31 of the subsequent year (e.g., the tax report 2025 is due by March 31, 2026).
If it is not possible to submit the tax report by the regular deadline, a deadline extension may be requested. Extensions usually do not require an explanation. They are usually granted for 3 to 4 months, though vary by canton.
Requesting a deadline extension: Must be done before the regular deadline of March 31. The new deadline usually is June 30 or October 31, depending on the canton.
In many cantons, taxpayers receive a request to make advance tax payments to ensure that large additional payments are not required after filing the tax return. These advance payments generally must be transferred by 30 June each year to be considered on time.
Due date for advance payments: June 30 for the following tax period (for example, advance payment of taxes for the year 2025 are due by June 30, 2025).
If the tax return is submitted late, the tax authorities may impose a penalty. This typically amounts to 1% per month for the delayed submission of the tax return. In addition, interest on arrears is charged on unpaid tax liabilities, with rates varying depending on the canton.
Late filing penalties: 1% per month, starting the first day after the filing deadline.
Interest on arrears: Varies by canton, often between 4% and 5% per year.
If taxpayers are requested by the tax authorities to submit supporting documents or evidence, it is important to observe the specified deadlines. These deadlines are usually indicated in the tax notices and must be complied with to avoid potential penalties.
After receiving the tax assessment notice, Swiss taxpayers have the right to file an objection, usually within 30 days from the date of delivery of the assessment.
