In Basel-Landschaft, wealth tax is filed together with the individual income tax return. The canton supports e-filing via the eTax BL platform as well as paper filing. Municipal multipliers are applied during assessment and billing.

Filing Timeline (Typical Cycle)

1. January–February: Basel-Landschaft issues filing invitations and opens the eTax BL modules for the new tax year.
2. Ordinary due date (private individuals): Generally 31 March of the following year for employees and non-self-employed persons.
3. Self-employed / companies: Typically 30 June for self-employed individuals and legal entities, with specific dates printed on the return.
4. Secondary tax liability: Certain taxpayers with secondary tax liability may have deadlines around 30 November, depending on their main canton of residence.
5. Extension window: Extensions can usually be requested online or in writing; longer extensions (more than two months beyond the printed deadline) may attract a fee.
6. Assessment & billing: Provisional bills may be issued; final assessments follow review. Late payments accrue interest.

Always verify the current-year dates on the official Basel-Landschaft tax administration portal before filing.

How to File in Basel-Landschaft

1) e-Filing via eTax BL (recommended)

• Access eTax BL through the Basel-Landschaft tax administration website.
• Complete the income sections and the 31 December wealth statement (assets, liabilities, allowances).
• Upload supporting documentation (bank statements, securities listings, valuation extracts) where requested.
• Submit electronically; in many cases, no separate paper signature is required once the online submission is confirmed.

2) Paper Return

• Use the official forms for the relevant tax year (sent by post or generated from eTax BL).
• Attach copies of statements; retain originals for your records.
• Send the signed return to the address given on the filing invitation or as indicated by the tax office.

Extensions

If you cannot file by the ordinary due date, request an extension via the online extension service or in writing. In Basel-Landschaft, extensions that go more than two months beyond the printed filing deadline are typically subject to a modest fee.

• Request before due date: Submit the extension before the original deadline to avoid reminders and estimated assessments.
• Online extension tool: Use the canton’s online portal for faster handling of extension requests.
• Fee rule: Extensions more than two months beyond the printed deadline are generally subject to a fee (commonly around CHF 40).
• Advisor mandate: A tax representative can request and manage extensions for you.
• Penalties: Late or missing returns can trigger reminder fees, fines, and estimated assessments.

Provisional Payments, Interest & Adjustments

Basel-Landschaft issues provisional instalments based on prior assessments or estimates. You may request adjustments if your income or wealth changes significantly. After filing and review, a final bill is issued. Late payments accrue interest at the cantonal rate.

• Payment references: Use the QR-bill / reference number printed on each invoice.
• Partial payments: Typically permitted; keep payment confirmations and the invoices for reconciliation.
• Objections (Einsprache): If you disagree with the assessment, file a written objection within the deadline stated on the assessment notice.

Nonresidents with Basel-Landschaft-Situs Assets

Nonresidents owning Basel-Landschaft real estate or business assets generally file a limited return covering Swiss-situs income and wealth. A Swiss correspondence address or tax representative is often required. See the Nonresident Guide.

Document Checklist (Wealth Section)

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

Annual Changes

Forms, eTax BL modules, deadlines, and municipal multipliers are updated annually. Confirm the current-year requirements and due dates on the official Basel-Landschaft tax administration portal before submitting your return.