When must I submit my tax return?

In Switzerland, individuals must submit their tax return by March 31 of the following year. Companies have until September 30 in most cantons.

Tax return submission deadlines vary by canton and type of taxpayer. Here are the most important deadlines and regulations:

Deadlines for individuals:

Ordinary submission deadline:

• Federal tax: March 31 of the following year
• Cantonal/municipal taxes: March 31 (in most cantons)
• Exceptions: Some cantons have different deadlines

Cantonal specificities:

• Zurich: March 31 for ordinary assessment
• Bern: March 31, extension until September 30 possible
• Geneva: February 28 for simple cases, March 31 for complex cases
• Basel-City: March 31 with automatic extension until September 30

Deadlines for companies:

Legal entities (Ltd, LLC):

• Ordinary deadline: September 30 of the following year
• With extension: Until March 31 of the second following year
• Condition: Timely extension request

Sole proprietorships and partnerships:

• Basic deadline: March 31 (like individuals)
• Extension possible: Until September 30
• Complex cases: Additional extensions possible

Extension requests:

Automatic extensions:

• With tax advisors: Often automatic until September 30
• Fiduciary mandates: Extension usually granted
• Complex situations: Additional extensions possible

Justified extension requests:

• Illness or accident
• Stay abroad
• Missing documents (employer certificates)
• Complex business relationships
• Inheritance or divorce proceedings

Consequences of late submission:

Default interest and fines:

• Default interest: 0.5-1% per month depending on canton
• Administrative fines: CHF 50-500 for first-time delay
• Repeat offenders: Higher fines up to CHF 2,000
• Extreme cases: Official assessment possible

Special situations:

Departure from Switzerland:

• Deregistration: Tax return within 30 days
• Withholding tax: Final settlement necessary
• Real estate ownership: Still subject to taxes

Death of taxpayer:

• Heirs: Must submit tax return
• Deadline: Remains unchanged at March 31
• Extension: Often possible for complex estates

Digital submission:

More and more cantons offer online tax returns:

• Electronic submission: Possible in most cantons
• Automatic filling: Pre-filled forms
• Secure transmission: Encrypted data transmission
• Confirmation: Automatic receipt confirmation

Tax consulting with Findea.ch:

We support you for timely and correct submission:

• Deadline management: Automatic reminders
• Extension requests: Timely application submission
• Complete processing: From data entry to submission
• Optimization: Legal tax savings

Important tips:

• Early preparation: Collect documents continuously
• Professional help: Consult experts for complex situations
• Request extension: Better on time than late
• Check completeness: Missing information leads to inquiries

Our service: With Findea.ch, you never miss any deadlines. We handle the complete processing of your tax return and ensure timely submission.