Schaffhausen Corporate & Capital Tax - Forms & Deadlines
Last updated: 14 Dec 2025
Schaffhausen Corporate & Capital Tax — Forms & Deadlines
What companies need to file for the Canton of Schaffhausen (SH) corporate profit tax and capital tax: who is required to file, key documents, how the cantonal “juristic persons” software is typically used, ordinary filing deadlines, extensions (eFristerstreckung), assessments, payments, interest, and tax clearance in practice.
Who Must File
- Resident companies with statutory seat or effective place of management in the Canton of Schaffhausen must file a combined corporate profit and capital tax return (Steuererklärung für juristische Personen) for each tax year.
- Nonresident entities with a taxable nexus in Schaffhausen (e.g., a permanent establishment or SH-situs real estate) generally file a limited cantonal return covering their local taxable base.
- All legal forms treated as “juristic persons” (e.g. AG, GmbH, cooperative, certain foundations and associations) normally file even in loss years or where only minimum capital tax is due.
- One return per legal entity. Groups file separately per entity registered in Schaffhausen; group information is provided via attachments (transfer pricing, intercompany financing, rulings) rather than a consolidated return.
Key Forms & Documents (Schaffhausen Corporate & Capital Tax)
| Item | Purpose | Typical contents |
|---|---|---|
| Corporate tax return (juristic persons) | Main filing for Schaffhausen corporate profit tax and capital tax. | Identifying data; tax period; reconciliation from accounting profit to taxable profit; loss carryforwards; capital tax base; participation relief; allocation schedules (if relevant). |
| Steuersoftware (juristic persons, SH) | Official cantonal declaration software download for juristic persons (used to prepare the return and output the filing package). | Return forms and schedules; barcode/summary pages; attachment list; electronic submission workflow (as applicable). |
| Financial statements | Basis for assessment; must reconcile to the return. | Signed annual report, balance sheet, income statement, notes/annex, appropriation of profits, audit report (if applicable), prior-year comparatives. |
| Tax reconciliation & schedules | Explains adjustments between statutory accounts and taxable result and documents the capital tax base. | Add-backs and deductions; depreciation schedules; provisions; hidden equity schedule (if relevant); participation deduction calculation; equity allocation (if relevant). |
| Group & related-party documentation | Supports transfer pricing, interest conditions and intra-group services. | Group structure chart; intercompany agreements; TP documentation; overview of loans/guarantees; rulings (if any). |
| Extension request (eFristerstreckung) | Requests additional time to file beyond the ordinary deadline. | Company identifiers; tax period; requested new filing date; contact details; short reason (if required). |
| Payments & account extracts | Evidence of advance payments and final settlement to match assessments. | Advance invoices/instalments; payment confirmations; reconciliation of assessed tax with instalments; interest/refund statements. |
Schaffhausen supports electronic filing without a paper signature in its e-filing workflow (depending on the submission channel and year). If you are filing by post, keep the signature requirements in mind (authorised signatories per commercial register).
Deadlines & Extensions
Standard timing
In Schaffhausen, the ordinary filing deadline for juristic persons is generally set to 30 September (following the end of the tax year), unless the tax office specifies a different due date in its filing notice.
The exact due date for a company is typically shown on the filing request / return package for the relevant tax period. If you have a Schaffhausen tax nexus but did not receive filing details, contact the cantonal tax administration to clarify registration and deadlines.
Extensions (eFristerstreckung)
Schaffhausen provides an electronic extension process (eFristerstreckung) for juristic persons. The canton indicates that the filing deadline can be extended up to a maximum of 31 December. Longer extensions are typically only granted in exceptional cases and require a specific request with reasons.
Extension requests must be lodged before the original deadline. An extension to file does not automatically extend the time to pay; interest may accrue on unpaid balances even where the filing deadline is extended.
Assessment, Payment & Interest
- Assessment. After processing, the Schaffhausen tax administration issues an assessment covering cantonal and communal components (and direct federal tax where applicable), including capital tax.
- Advance payments. Advance invoices/instalments are commonly issued based on prior years or estimates and credited against the final assessment.
- Payment mechanics. Pay via the channels shown on invoices/assessments (e-banking, QR-bill, etc.). Always use the correct reference to allocate payment to the correct tax period.
- Interest & penalties. Interest is normally charged on late payments; penalties may apply for late filing, incomplete disclosure or tax evasion. If liquidity is tight, request instalment arrangements proactively.
- Objections/appeals. The assessment letter specifies objection deadlines and procedure; objections should be filed in writing with supporting evidence.
Tax Clearance & Commercial Register (Corporate Changes)
- Corporate events such as dissolution, liquidation, mergers, de-mergers, or seat migrations often require tax coordination/clearance before commercial register steps are completed.
- For liquidations, the tax office typically assesses taxes up to the liquidation date and may require interim/final returns; distributions can trigger additional income or withholding tax consequences.
- In seat relocation cases (to/from Schaffhausen), coordinate tax opening/closing balance sheets and allocate hidden reserves and equity between cantons.
- For restructurings under Swiss tax neutrality rules, advance tax rulings are frequently used to secure cantonal and federal treatment.
Submission Checklist
| Document | Included? | Notes |
|---|---|---|
| Completed corporate tax return (SH, juristic persons) | ⬜ | Prepared using the official cantonal workflow/software for the correct tax year. |
| Signed financial statements & audit report (if applicable) | ⬜ | Balance sheet, P&L, notes/annex, appropriation of profits. |
| Tax reconciliation profit → taxable profit | ⬜ | Adjustments for non-deductible expenses, provisions, depreciation, etc. |
| Capital tax base reconciliation | ⬜ | Equity per accounts, hidden equity (if any), and allocations (if applicable). |
| Schedules for participation relief / exemptions | ⬜ | Dividends/capital gains details; holding percentage; acquisition cost. |
| Group and related-party overview | ⬜ | Structure chart, intercompany contracts, TP documentation, loan/guarantee overview. |
| Supporting documentation for major items | ⬜ | Loan agreements, valuations, impairment tests, restructuring documents, rulings. |
| Confirmation of advance tax payments (optional but useful) | ⬜ | Helps reconcile instalments, interest and final assessment. |
| Extension request (if filing after ordinary deadline) | ⬜ | Request via eFristerstreckung before the due date (max extension typically to 31 December). |
Where to Submit / Contact
Kantonale Steuerverwaltung Schaffhausen handles corporate profit tax and capital tax matters for juristic persons. Submission is made following the instructions shown on the filing notice / return package for the relevant tax period.
Kantonale Steuerverwaltung Schaffhausen
J.J. Wepfer-Strasse 6
8200 Schaffhausen, Switzerland
Tel: +41 52 632 72 32 · Email: steuerbezug.stv@sh.ch
Need help with your Schaffhausen corporate or capital tax filings? Our Swiss corporate tax work is handled by Sesch TaxRep GmbH, Buchs SG. For a fixed-fee engagement, please contact us with your company details, latest financial statements and tax period.
FAQs
What is the filing deadline for companies in Schaffhausen?
For juristic persons, Schaffhausen’s ordinary filing deadline is generally 30 September after the end of the tax year, unless the tax office sets a different due date in its filing notice. Always follow the due date printed for your tax period.
How do extensions work in Schaffhausen for juristic persons?
File an extension request via eFristerstreckung before the deadline. The canton indicates extensions can be requested up to a maximum date of 31 December. Longer extensions typically require a special request and justification.
Can I extend time to pay as well as to file?
An extension to file does not automatically extend the time to pay. If you expect late payment or require instalments, contact the tax office proactively; interest may accrue on outstanding balances regardless of filing extensions.
Do loss-making companies still have to file?
Yes. Juristic persons with a Schaffhausen tax nexus generally must file a corporate tax return even in loss years or where only minimum capital tax is due. Filing documents the position and preserves loss carryforwards where applicable.
Who should sign the Schaffhausen corporate tax return?
Where signatures are required (e.g., paper submission), the return should be signed by persons authorised to represent the company under the commercial register signing rules. A fiduciary may assist, but typically does not replace the company’s own signature requirements.
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