🇨🇭Switzerland tax deadlines

Switzerland Tax & Filing Deadlines

Every Switzerland statutory deadline a founder needs to know. Penalties, checklists and source links to Federal Tax Administration (ESTV/FTA) and Commercial Register (Handelsregister) — Zefix.

Federal & Cantonal Corporate Tax Return (Steuererklärung juristische Personen)

Generally due 12 months after the end of the company's fiscal year. For a company with a 31 December year-end, the return for 2024 is typically due 31 December 2025. In practice, cantons issue filing deadlines in their individual cantonal rules, often defaulting to 30 June following the tax year, with extensions available. Many cantons grant automatic extensions to companies using a licensed fiduciary (Treuhänder).

The annual corporate income tax return filed with the cantonal tax authority, covering both the direct federal tax (Direkte Bundessteuer / DBSt) and cantonal and communal taxes (Staats- und Gemeindesteuer / StGSt). A single return filed with the canton covers all three levels of Swiss corporate tax.

MWST Quarterly Return (MWST-Abrechnung vierteljährlich)

Due 60 days after the end of each calendar quarter. Q1 (Jan–Mar): due 31 May. Q2 (Apr–Jun): due 31 August. Q3 (Jul–Sep): due 30 November. Q4 (Oct–Dec): due 28 February of the following year. Businesses using the semi-annual filing option file twice a year (due 60 days after 30 June and 31 December).

The quarterly value added tax return filed with the ESTV (Swiss Federal Tax Administration) for businesses using the standard effective MWST accounting method. Businesses report output MWST collected, input MWST paid, and remit or reclaim the difference.

Verrechnungssteuer Declaration on Dividends (Form 102)

Due within 30 days of the date on which the dividend is paid (or deemed paid). If a dividend is declared at the AGM on 30 April and paid on 15 May, the Form 102 and tax payment are both due by 14 June (30 days after payment date, not resolution date).

When a Swiss company pays dividends (or other capital distributions) to shareholders, it must withhold 35% Verrechnungssteuer and declare it to the ESTV within 30 days. Form 102 (Meldung der verrechnungssteuerpflichtigen Leistung) is the declaration of taxable performance subject to withholding.

Monthly AHV/IV/EO/ALV Payroll Declaration

Monthly payment is due by the 28th of the following month. January payroll contributions (paid in February) are due 28 February. December payroll contributions are due 28 January of the following year. An annual reconciliation (Jahresabschluss) is submitted by 31 January each year reconciling total annual contributions against individual salary declarations.

Swiss employers must remit AHV (old-age and survivors insurance), IV (disability insurance), EO (income replacement), and ALV (unemployment insurance) contributions to their cantonal Ausgleichskasse (compensation office) monthly. The employer withholds the employee share and adds the employer share, remitting the combined amount.

Annual Accounts & Commercial Register Obligations

Annual accounts must be presented to shareholders at the AGM, which must be held within 6 months of year-end. For a 31 December year-end company, the AGM must be held by 30 June of the following year. Deposition at the Handelsregister is required for larger companies and within the timeframe set by cantonal register rules (typically 30 days after AGM approval).

Swiss GmbHs and AGs must prepare audited or reviewed annual accounts within 6 months of year-end and make them available to shareholders. Companies meeting size thresholds must deposit accounts with the Handelsregister. Publicly listed AGs must publish accounts. The board's annual report must be presented at the AGM.

Annual Payroll Declaration & Lohnausweis (Salary Certificate)

Lohnausweis to each employee: by 31 January of the following year (e.g. the 2025 Lohnausweis must be issued by 31 January 2026). Annual payroll reconciliation (Jahreslohnmeldung) submitted to the Ausgleichskasse: also by 31 January. Quellensteuer annual reconciliation to cantonal authority: 31 January (or cantonal equivalent).

Swiss employers must issue a Lohnausweis (salary certificate) to each employee annually by 31 January, summarising total compensation, AHV-subject earnings, benefits in kind, Quellensteuer withheld, and pension contributions. The annual payroll declaration (Jahreslohnmeldung) is also submitted to the Ausgleichskasse and cantonal Quellensteuer authority by 31 January.

Cantonal Tax Return Variations (Note)

Standard cantonal deadlines for companies with 31 December year-end: Zurich: 30 September of the following year (extension common). Berne: 31 March following year (extensions available via fiduciary). Geneva: 31 March following year. Basel-Stadt: 31 August following year. Zug: 31 December following year (unusually long — 12 full months). Vaud: 30 June following year. Most cantons grant automatic 3–6 month extensions to companies using a licensed Treuhänder.

Swiss cantonal and communal tax return deadlines are set by each of the 26 cantons individually and vary significantly. The same company with a 31 December year-end faces different filing deadlines depending on its registered canton. This entry provides a summary of major canton deadlines as a planning reference.

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