In Grisons (Graubünden), wealth tax is filed together with the dichiarazione dei redditi individuale. . Il cantone sostiene e-filing via its official SofTax GR software and also accepts traditional paper filing. Cantonal and communal taxes are combined in the assessment.

Tempistica di deposito (ciclo tipico)

1. Gennaio-febbraio: Grisons issues filing invitations and releases the current-year SofTax GR versions for download (natural and legal persons).
2. Ordinary due date (most private individuals): Tipicamente 31 marzo of the following year for employees, pensioners, students, unemployed persons and similar categories.
3. Self-employed & nonresidents with GR assets: Commonly 30 settembre of the following year (self-employed, farmers and nonresidents with property or permanent establishments in the canton).
4. Aziende: Corporate income and capital tax returns are generally due around 30 settembre (as indicated on the corporate return).
5. Finestra di estensione: Extensions can usually be requested online or in writing; for many private individuals the maximum extension is often to 30 settembre.
6. Valutazione e fatturazione: Provisional bills may be issued during the year; final assessments follow review of the return. Late payments accrue interest.

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

How to File in Grisons

1) e-Filing via SofTax GR (recommended)

• Scarica l'ultima versione SofTax GR NP (natural persons) from the cantonal tax administration website using the link or access details in your filing invitation.
• Completare i prospetti dei redditi e il Conto patrimoniale al 31 dicembre (attività, passività, indennità).
• Use the provided passcode to transmit your return electronically; supporting documents can be sent electronically (e.g. via DocCapture / upload) or retained in case of queries, depending on the year’s rules.
• Keep a copy of the electronic confirmation and your SofTax GR file for your records.

2) Restituzione della carta

• Use the official paper forms for the relevant tax year or print the forms generated by SofTax GR.
• Sign the main return or barcode summary page and attach copies of statements; keep originals for your records.
• Submit the return to the address indicated on the filing invitation (the municipal tax office or central cantonal address).

Estensioni

Se non si riesce a presentare la domanda entro la data di scadenza ordinaria, si può richiedere un estensione (Fristerstreckung) from the Grisons tax administration. Requests can typically be made via an online form or in writing to the competent municipal tax office.

• Richiesta prima della data di scadenza: Submit the extension request before the original deadline (e.g. 31 March) to avoid reminders and estimated assessments.
• Estensione online: Use the cantonal e-portal or designated online form to extend the deadline for income and wealth tax returns.
• Estensione massima: For many individuals, extensions are generally granted up to around 30 settembre of the filing year; corporate practice may differ.
• Mandato del consulente: A tax representative can request and manage extensions on your behalf.
• Sanzioni: Le dichiarazioni tardive o mancanti possono far scattare tasse di sollecito, multe e valutazioni discrezionali (stimate).

Pagamenti provvisori, interessi e rettifiche

Grisons issues rate provvisorie based on previous assessments or estimated income and wealth. If your situation changes substantially, you may request an adjustment to the provisional amounts. After filing and review, a conto finale I pagamenti in ritardo maturano interessi al tasso cantonale.

• Riferimenti di pagamento: Use the QR-bill or payment reference printed on each invoice to ensure correct allocation.
• Pagamenti parziali: Typically allowed; retain payment confirmations and invoices for reconciliation with the final assessment.
• Obiezioni (Einsprache): Se non siete d'accordo con l'accertamento, presentate un'obiezione scritta entro il termine indicato nell'avviso di accertamento.

Nonresidents with Grisons-Situs Assets

Nonresidents owning Grisons immobiliare o beni aziendali in genere, deposita un ritorno limitato che coprono solo i redditi e i patrimoni svizzeri. Spesso è richiesto un indirizzo di corrispondenza o un rappresentante fiscale svizzero. Si veda il Guida per non residenti.

Lista di controllo dei documenti (sezione patrimonio)

Preparare e caricare/conservare i seguenti documenti a supporto della dichiarazione patrimoniale del 31 dicembre:

Modifiche annuali

Forms, SofTax GR versions, deadlines, and communal contributions are updated annually. Confirm the current-year requirements and due dates on the official Grisons tax administration portal before submitting your return.