Swiss tax return deadlines

Summary of different deadlines for submitting a Swiss tax return

Swiss tax return deadlines for corporations: Geneva tax filing

Deadline: April 30
First extension: July 31
Exceptional extension: September 30
Special case extension: after September 30

A Swiss tax return extension can be requested by internet (registration required) by courier or fax. In this case, fees may be between 10 and 40 CHF and will be billed according to the duration of the agreed upon extension (from 3 to 5 months).

Swiss VAT return filing: quarterly VAT breakdown

The Swiss VAT return filing is due at the end of each quarter + 2 months.

Q1 VAT filing: May 31
Q2 VAT (or 1st half year) filing: August 31
Q3 VAT filing: November 30
Q4 VAT (or 2nd half year) filing: February 28

A Swiss VAT return filing extension (for submitting the breakdown and/or paying VAT) can be requested on the Federal Tax Administration website.

Swiss municipal business tax deadline

The normal deadline is April 30.

Extensions must be sent by written request (which must include the name of the company and the tax id number). The request must be sent to the correct municipality by mail, email or fax. There is a fee of 10 CHF for extensions. The tax authorities will send a written response to this request which must be kept in the recipient's records.

Swiss personal tax returns: Geneva tax filings – physical persons

Deadline: March 31
First extension: June 30 (tax payers) or August 31 (agents)
Exceptional extensions: July 31 (tax payers) or September 30 (agents)
Special case extention: October 31 N (agents)

Extensions can be requested by telephone, mail, fax or internet. Fees are between 10 and 40 CHF and are charged depending on the extension requested (3 to 5 months).