In Ticino, wealth tax (taxe sur la valeur ajoutée) est déposé en même temps que le déclaration d'impôt sur le revenu des personnes physiques. . Le canton soutient préparation électronique and filing via eTax.ticino PF (particuliers) et eTax PG (companies), while paper submission remains possible in defined cases. Cantonal and communal taxes are assessed together on income and net wealth.

Calendrier de dépôt (cycle typique)

1. Février : The Divisione delle contribuzioni issues filing invitations and makes the current-year eTax.ticino PF / PG software available.
2. Échéance ordinaire - particuliers : The return for income and wealth is usually due by 30 avril de l'année suivante.
3. Échéance ordinaire - entreprises : Les déclarations des entreprises sont généralement exigibles au plus tard le 30 juin.
4. Fenêtre d'extension : Individuals can usually obtain extensions up to 31 décembre of the filing year; legal entities up to 31 January of the following year, via online request.
5. Évaluation et facturation : Provisional tax bills may be issued during the year; final assessments follow review of the filed return. Late payments incur interest and reminder fees.

Always rely on the deadline printed in your Ticino filing invitation and confirm current-year rules on the cantonal tax portal before filing.

How to File in Ticino

1) eTax.ticino PF (recommended for individuals)

• Téléchargez et installez le logiciel de l'année en cours eTax.ticino PF software from the Divisione delle contribuzioni website.
• Open the file for the relevant year (e.g. eTax.ticino PF 2024) and complete all income schedules plus the 31 décembre état du patrimoine (actifs, passifs, provisions).
• Attach supporting documentation (bank and securities statements, real estate valuations, pension summaries, etc.) in the formats accepted by the software.
• Submit your tax return electronically using the integrated transmission function by the deadline indicated in your invitation.
• Save the eTax file and the electronic confirmation for your records.

2) eTax PG for companies

• Corporate taxpayers use eTax PG to complete income and capital tax returns, including wealth-related information for legal entities.
• Calcs and carry-forwards are handled automatically; data can be stored on local drives or network servers.
• Submit returns and attachments electronically in line with the instructions provided for eTax PG.

3) Paper Return (if applicable)

• In specific cases where paper filing is still accepted, use the official forms or print the declaration generated from eTax.ticino.
• Signez les pages requises (vous et votre conjoint/partenaire, le cas échéant).
• Joignez des copies des documents justificatifs ; conservez les originaux pour vos propres dossiers.
• Send the full set by post to the address indicated on the filing invitation.

Extensions

If you cannot submit your tax return by the ordinary due date, you must request an extension (proroga). Ticino has shifted to a predominantly **online-only** extension process for individuals.

• Online request (individuals): Scan the QR code on the info flyer enclosed with your tax return or go to the official extension page (e.g. ti.ch/pf-proroga) and identify yourself with your register number and date of birth.
• eTax integration: In many cases, the Richiesta di proroga function is integrated directly in the eTax.ticino software.
• Extension maximale : For individuals, extensions are typically available up to 31 décembre of the filing year; for companies, up to 31 January de l'année suivante.
• Timing: Submit your extension request before 30 April (individuals) or 30 June (companies) to avoid reminders and discretionary assessments.
• Pénalités : Late or missing returns can trigger reminder fees, fines, and discretionary assessments based on estimated income and wealth.

Paiements provisoires, intérêts et ajustements

Ticino issues versements provisoires based on prior assessments or estimated income and wealth. If your situation changes materially (e.g. significant income drop, asset sale), you may request an adjustment to these instalments. After filing and review, a évaluation finale et facture est délivré ; les retards de paiement donnent lieu à des intérêts.

• Références de paiement : Utilisez la QR-bill ou la référence de paiement imprimée sur chaque facture pour que les paiements soient correctement attribués.
• Paiements partiels : Usually allowed; retain payment confirmations and bills for reconciliation with the final assessment.
• Payment difficulties: If you cannot pay in full, contact the tax office promptly to discuss instalment arrangements or relief options.
• Objections (reclamo / Einsprache): If you disagree with the final assessment, file an objection in writing within the deadline indicated on the tax notice.

Nonresidents with Ticino-Situs Assets

Nonresidents owning Ticino immobilier ou les actifs des entreprises are generally subject to limited tax liability in Ticino and must file a retour limité en Suisse couvrant uniquement les revenus et la fortune de source suisse. Une adresse de correspondance en Suisse ou un représentant fiscal sont souvent nécessaires. Voir le site Guide du non-résident pour plus de détails.

Liste de contrôle des documents (section patrimoine)

Prepare and retain (and upload via eTax.ticino where possible) the following to support your 31 December wealth statement:

Changements annuels

eTax.ticino versions, deadlines, extension procedures, and tariff parameters are updated annually. Confirm the current-year requirements and dates on the official Ticino tax administration portal before submitting your return.