In Appenzell Ausserrhoden, wealth tax is filed together with the individual income tax return. The canton provides official tax forms and tax software and may support electronic submissions depending on taxpayer profile and year. Municipal multipliers apply during assessment and billing.

Filing Timeline (Typical Cycle)

1. January–February: Filing invitations are issued and official forms / tax software for the new tax year become available.
2. Ordinary due date: Generally in spring of the following year for most individual taxpayers (exact dates are set annually by the canton and may differ by category).
3. Extension window: Extensions can be requested; the tax administration may grant additional time on reasoned request or via advisor mandate.
4. Assessment & billing: Provisional bills may be issued; final assessments follow review. Late payments accrue interest.

Always verify the current-year dates with the Appenzell Ausserrhoden tax administration before filing.

How to File in Appenzell Ausserrhoden

1) Filing with Cantonal Tax Software / e-Filing (if available)

• Download or access the cantonal tax software or any available e-filing tools indicated on the filing invitation.
• Complete income schedules and the 31 December wealth statement (assets, liabilities, allowances).
• Transmit the return electronically or print and sign the generated forms, as instructed by the tax office.
• Retain or attach supporting documents (bank statements, valuation extracts) as required.

2) Paper Return (standard fallback)

• Use the official paper forms for the relevant tax year.
• Attach copies of statements; keep originals for your own records.
• Send the completed return to the address shown on the filing invitation or as instructed by the municipal tax office.

Extensions

If you cannot file by the ordinary due date, request an extension from the cantonal or municipal tax office. Appenzell Ausserrhoden generally grants extensions on request; further time may require a brief justification or advisor submission.

• Request before due date: Helps avoid reminders and estimated assessments.
• Form or online request: Use the procedures indicated on the filing invitation or cantonal website.
• Advisor mandate: A tax representative can manage extension requests on your behalf.
• Penalties: Late or missing returns can trigger fees, interest, and estimates.

Provisional Payments, Interest & Adjustments

Appenzell Ausserrhoden issues provisional instalments based on prior assessments or estimated income and wealth. You can request adjustments if your financial situation changes significantly. After filing and review, a final bill is issued. Late payments accrue interest at the cantonal rate.

• Payment references: Use the exact QR/ISR or payment reference on your bill for each instalment.
• Partial payments: Usually permitted; keep confirmations for your records.
• Objections (Einsprache): If you disagree with the assessment, submit an objection within the legal deadline shown on the notice.

Nonresidents with Appenzell Ausserrhoden-Situs Assets

Nonresidents owning Ausserrhoden real estate or business assets typically file a limited return that covers Swiss-situs income and wealth only. A Swiss correspondence address or tax representative is often required. See the Nonresident Guide.

Document Checklist (Wealth Section)

Prepare and retain the following to support your 31 December wealth statement:

Annual Changes

Forms, tax software versions, and municipal multipliers are updated annually. Confirm the current-year requirements and deadlines on the official Appenzell Ausserrhoden tax portal before submitting your return.