COVID-19: deadline to file Swiss tax returns extended COVID-19: deadline to file Swiss tax returns extended
The filing deadline for Swiss individual income tax returns for 2019 has been extended in several cantons due to the current situation caused by the spread of COVID-19.
Extension of filing deadline for individual tax returns for 2019
The current situation caused by the spread of the coronavirus in Switzerland has led to extraordinary measures by the Swiss tax authorities. As listed in the table below, various cantons have already extended their filing deadline for the 2019 individual income tax returns. The general filing deadline of 31 March 2020 hs been extended in those cantons as follows:
| Canton | Extended filing deadline |
| Aargau | 30.06.2020 |
| Appenzell-Ausserrhoden | 31.05.2020 |
| Basel-Land | 30.06.2020 |
| Basel-Stadt | 31.05.2020 |
| Berne | 15.09.2020 |
| Fribourg | 30.06.2020 |
| Geneva | 31.05.2020 |
| Jura | 31.07.2020 |
| Lucerne | 31.05.2020 |
| Nidwalden | 30.06.2020 |
| Schaffhausen | 30.06.2020 |
| Schwyz | 31.05.2020 |
| Solothurn | 31.07.2020 |
| St. Gallen | 31.05.2020 |
| Ticino | 30.06.2020 |
| Uri | 31.05.2020 |
| Vaud | 30.06.2020 |
| Valais | 31.05.2020 |
| Zug | 30.06.2020 |
| Zurich | 31.05.2020 |
To date no general extension has been announced by the following cantons:
Grisons, Neuchatel, Appenzell-Innerrhoden, Thurgau, Glarus, Obwalden.
Relief for payment of direct federal taxes
In addition, the Swiss Federal Council has released relief measures relating to payment of federal income tax. For federal income tax payments due (other than for penalties and costs) between 1 March 2020 and 31 December 2020, no late payment interest will be levied where payment is delayed.
