Tax Filing Deadlines for Switzerland in 2025: Variations Across Cantons
Deadlines and Extensions for Swiss Tax Returns
Got your tax return due dates mixed up? Don't sweat it! Here's a breakdown of the filing deadlines for different Swiss cantons:
- Most cantons: March 31st, 2025
- Jura: February 28th (or 29th in a leap year)
- Bern and Vaud: March 15th
- Neuchâtel: March 29th
- Zug, Ticino, Appenzell Innerrhoden, and Thurgau: April 30th
If you can't meet your canton's deadline, don't fret! You can always request an extension.
If your tax return is handled by an accounting firm, they automatically file extension requests for all their clients. You should've received a confirmation letter or email from the firm about this.
Alternatively, if you prepare your own tax declaration, you'll need to reach out to the tax authorities in your canton of residence to request more time before March 31st.
Regarding the deadlines for extension requests:
- Neuchâtel: April 30th
- Bern: May 15th
- Appenzell-Ausserrhoden, Luzern, Schwyz, St. Gallen, Uri, and Valais: May 31st
- Aargau, Basel-Country, Fribourg, Nidwalden, Schaffhausen, Ticino, Vaud, and Zug: June 30th
- Geneva, Jura, and Solothurn: July 31st
- Zurich, Basel-City: September 30th
Non-residents and cross-border workers have taxes deducted directly from their payroll, a system called taxation at source or withholding tax, so these rules don't apply to them.
Asking for an Extension
Need to request an extension? Find your cantonal tax authority's website here, and it'll guide you to a link allowing you to submit the extension request. Keep in mind that each canton has its own rules, and you'll likely need to include the bar code provided with your tax paperwork.
Extensions granted will vary depending on your canton of residence, and more than one extension may be given if you have valid reasons, such as illness or other serious impediments to filing your taxes on time.
In some cases, the canton may charge a fee for multiple extension requests, typically around 20 francs.
What If You Can't Pay Your Tax Bill on Time?
Delinquent on your tax payments? Proceed with caution! Unpaid tax bills can lead to hefty penalties, including reminders, summons from the debt enforcement office in your canton, and hindrances in securing a loan, credit card, or apartment rental.
In Switzerland, the Swiss Federal Tax Administration imposes interest charges on outstanding taxes primarily in the form of a 4.75% annual interest rate for late payments in 2024. This penalty applies to VAT, direct federal tax, withholding tax, stamp duty, distilled water tax, and more. The interest is charged from the due date until the payment is made.
In cases of tax evasion or underreporting, additional fees may apply. However, voluntary disclosure within certain conditions may help mitigate some penalties. The penalties can vary by canton and specific circumstances.
In Switzerland, if you need more time to file your tax return, you can find your cantonal tax authority's website to submit an extension request. Each canton has different rules and may require a bar code from your tax paperwork. Depending on your canton of residence, extensions granted may vary and multiple extensions may be given for valid reasons such as illness. In some cases, there may be a fee for multiple extension requests, approximately 20 Swiss francs.
