In Vaud, wealth tax is filed together with the dichiarazione dei redditi individuale via the cantonal platform of the Administration Cantonale des Impôts (ACI). Communal coefficients are applied at assessment and billing.

Tempistica di deposito (ciclo tipico)

1. Gennaio-febbraio: Filing invitations released; ACI e-filing opens for the prior tax year.
2. Scadenza ordinaria: Tipicamente in Marzo (exact day set annually by ACI and may vary by profile).
3. Finestra di estensione: Online extension available before the due date; additional time on reasoned request or via advisor mandate.
4. Valutazione e fatturazione: Provisional instalments during the year; valutazione finale after review. Late payments accrue interest.

Always confirm the current year’s specific dates on the ACI portal before filing.

How to File in Vaud

1) deposito elettronico (raccomandato)

• Access the ACI online portal and select the year.
• Completare i prospetti dei redditi e il Conto patrimoniale al 31 dicembre (attività, passività, indennità).
• Upload supporting PDFs (bank/securities statements, valore fiscale, mortgage confirmations) and submit.

2) Restituzione cartacea (se applicabile)

• Use the official year-specific forms.
• Attach copies of statements; retain originals.
• Post to the address stated on your filing invitation.

Estensioni

Se non si riesce a presentare la domanda entro la data di scadenza ordinaria, si può richiedere un online extension in the portal. First extensions are commonly granted; further time may require a brief justification or advisor request.

• Richiesta anticipata: Evita i promemoria e le valutazioni stimate.
• Rappresentante: Advisors can manage extensions on your behalf.
• Sanzioni: Missing deadlines without approval can trigger fees and estimated assessments.

Pagamenti provvisori, interessi e rettifiche

Vaud issues rate provvisorie based on prior data or estimates. You can adjust amounts to reflect changes in income or wealth. After processing your return, the canton issues a conto finale.

• Riferimenti di pagamento: Use the exact QR/ISR reference on your bill.
• Pagamenti parziali: Generally accepted; keep confirmations for reconciliation.
• Interesse: Late payments accrue interest at the cantonal rate.
• Objections (réclamation / Einsprache): File within the deadline on the assessment notice.

Nonresidents with Vaud-Situs Assets

Nonresidents who own Vaud immobiliare o beni aziendali file a ritorno limitato covering Swiss-situs income and wealth. A Swiss correspondence address or tax representative is typically required. See the Guida per non residenti.

Lista di controllo dei documenti (sezione patrimonio)

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

Modifiche annuali

Forms, the e-filing module, and communal coefficients are updated annually. Confirm the filing-year requirements and the commune’s coefficient before submitting.