In Nidwalden, wealth tax is filed together with the individual income tax return. The canton supports fully paperless e-filing via the Steuerportal Nidwalden / eTax Nidwalden, while paper forms remain available on request.:contentReference[oaicite:0]{index=0} Cantonal and communal taxes are assessed together; the effective burden depends on the applicable communal rates.

Filing Timeline (Typical Cycle)

1. Mid-February: Nidwalden issues activation letters with personal identification codes and opens the Steuerportal / eTax modules for the new tax year.:contentReference[oaicite:1]{index=1}
2. Ordinary due date — individuals: The tax return (income & wealth) is generally due by 31 March of the following year.:contentReference[oaicite:2]{index=2}
3. Ordinary due date — companies: Corporate returns are typically due by 30 June.:contentReference[oaicite:3]{index=3}
4. Extension window: Deadline extensions can be requested online via the Steuerportal or dedicated extension service, or in writing, commonly until 31 December for both individuals and companies.:contentReference[oaicite:4]{index=4}
5. Assessment & billing: Provisional bills may be issued during the year; final assessments follow review of the filed return. Late payments accrue interest at the cantonal rate.:contentReference[oaicite:5]{index=5}

Always verify the current-year due dates on the official Nidwalden tax administration portal and your personal filing invitation.

How to File in Nidwalden

1) Steuerportal Nidwalden / eTax NW (recommended)

• Open steuerportal.nw.ch and log in with your email and password, using the activation code received with your filing invitation.:contentReference[oaicite:6]{index=6}
• Complete all income schedules and the 31 December wealth statement (assets, liabilities, allowances) directly in the online forms.
• Upload all supporting documents (bank and securities statements, real estate valuations, etc.) electronically; separate submission by post is not allowed when filing online.:contentReference[oaicite:7]{index=7}
• Submit the return electronically; the submission is generally signature-free, with automatic release after a short period unless a paper confirmation is used.:contentReference[oaicite:8]{index=8}

2) Paper Return (on request)

• Taxpayers who filed on paper previously, or who request it, receive the official paper forms in addition to the activation letter.:contentReference[oaicite:9]{index=9}
• Complete the income and wealth sections, sign the return, and attach copies of supporting documentation.
• Send the signed return to the address indicated on the filing invitation or hand it in to the competent municipal tax office.

Extensions

If you cannot file by the ordinary due date, request an extension (Fristerstreckung) from the Nidwalden tax administration. Extensions can be managed directly online for both individuals and companies.:contentReference[oaicite:10]{index=10}

• Online request: Use the Fristerstreckung function in the Steuerportal or the dedicated online extension service for natural and legal persons.
• Written request: Alternatively, contact your municipal tax office or the cantonal tax office if you need a longer deadline or have special circumstances.:contentReference[oaicite:11]{index=11}
• Typical maximum: Practice allows extensions for many taxpayers until around 31 December of the filing year, subject to approval.:contentReference[oaicite:12]{index=12}
• Request before due date: To avoid reminders and estimated assessments, file the extension request before 31 March (or the date printed on your invitation).
• Penalties: Failing to file despite reminders can trigger reminder fees, fines, and discretionary assessments.

Provisional Payments, Interest & Adjustments

Nidwalden issues provisional instalments based on previous assessments or estimated income and wealth. If your situation changes materially, you may request an adjustment. After filing and review, a final bill is issued; late payments accrue interest at the cantonal rate.:contentReference[oaicite:13]{index=13}

• Payment references: Use the QR-bill or payment reference number printed on each invoice to ensure proper allocation.
• Partial payments: Usually permitted; keep payment confirmations and invoices to reconcile with the final assessment.
• Objections (Einsprache): If you disagree with the assessment, submit a written objection within the deadline indicated on the assessment notice.

Nonresidents with Nidwalden-Situs Assets

Nonresidents owning Nidwalden real estate or business assets are subject to limited tax liability based on economic affiliation and generally file a limited Swiss return for income and wealth connected to Nidwalden.:contentReference[oaicite:14]{index=14} 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 Nidwalden modules, deadlines, and communal tax parameters are updated annually. Confirm the current-year requirements, technical guidance, and due dates on the official Nidwalden tax administration portal before submitting your return.:contentReference[oaicite:16]{index=16}