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Switzerland tax & financial deadlines

Federal obligations only (ESTV and AHV): VAT, withholding tax, stamp duty and AHV contributions. Cantonal tax deadlines are not included.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • VAT return and payment (MWST-Abrechnung)

    File & pay

    Within 60 days after the end of each settlement period (usually quarterly; half-yearly under the net tax rate method).

    File the VAT statement and pay the VAT due within 60 days after the end of each settlement period (MWSTG Art. 71 and 86).

    Applies to: Businesses registered for Swiss VAT (federal tax; same rule in every canton)

    Authority: Eidgenössische Steuerverwaltung (ESTV) — federalFedlex — Mehrwertsteuergesetz (MWSTG, SR 641.20), Art. 71 and 86Last checked Wednesday 7 October 2026

  • Withholding tax on dividends (Verrechnungssteuer)

    Form 103
    File & pay

    30 days after the tax claim arises, e.g. after the dividend falls due.

    Withholding tax on capital income such as dividends falls due 30 days after the tax claim arises (VStG Art. 16).

    Applies to: Swiss companies distributing dividends or other taxable capital income (federal)

    Authority: Eidgenössische Steuerverwaltung (ESTV) — federalFedlex — Verrechnungssteuergesetz (VStG, SR 642.21), Art. 16Last checked Wednesday 7 October 2026