In Zurich, wealth tax is reported together with income tax on the annual individual tax return. Deadlines are set by the canton and may differ for individuals, married couples, and those represented by tax advisors. E-filing via the cantonal eTax portal is standard and supports extensions.

Filing Timeline (Typical Cycle)

1. January–February: Tax office issues filing invitations and access to the current year’s forms/e-filing modules.
2. Ordinary due date: Generally in March for the prior tax year (exact date announced annually by the canton).
3. Extension window: Online extensions commonly available; additional extensions upon reasoned request or via advisor mandate.
4. Assessment & bill: Provisional bills may be issued; final assessment follows review. Interest applies on late payments; keep the assessment notice for your records.

Always check the current-year due date on the eTax portal, as Zurich may adjust timelines.

How to File in Zurich

1) e-Filing (recommended)

• Access the Zurich eTax portal using your credentials or access code.
• Complete the combined return: income, deductions, and wealth statement as at 31 December.
• Upload supporting documents (PDFs) as needed and submit electronically.

2) Paper Return (if applicable)

• Use the official Zurich tax forms for the applicable year.
• Attach copies of statements and confirmations; keep originals for your records.
• Mail to the address shown on the invitation/return envelope or file at your municipal office, as instructed.

Estensioni

If you cannot file by the ordinary due date, apply for an extension via the eTax portal. Zurich typically grants initial extensions online; further extensions may require a brief justification or advisor handling.

• Online request: Submit before the due date to avoid reminders.
• Advisor mandate: If represented, your tax advisor can request extensions for multiple clients at once.
• Penalties: Failure to file or extend can trigger reminders, fees, and estimation assessments.

Payments, Interest & Adjustments

Zurich may issue provisional bills based on prior data or estimates. You can adjust instalments if your income/wealth has changed materially. The final bill follows the assessment; late payments accrue interest.

• Reference numbers: Use the exact payment reference (ESR/QR) shown on your bill.
• Partial payments: Allowed; keep confirmations for reconciliation.
• Objections: If you disagree with the assessment, file an objection (Einsprache) within the stated deadline on the notice.

Document Checklist (Wealth Section)

Upload or retain the following to support your 31 December wealth statement:

Nonresidents with Zurich Assets

Nonresidents owning Swiss real estate or business assets in Zurich may have to file a limited-scope return for wealth tax and related income. Zurich typically requires a local correspondence address or appointed representative. See the Guida per non residenti for specifics and treaty considerations.

Year-on-Year Changes

Zurich publishes annual updates to forms, e-filing modules, and municipal multipliers. Before submitting, verify the current year’s deadlines and any changes in supporting documentation requirements on the official portal.