Appenzell IR Corporate & Capital Tax - Forms & Deadlines
Last updated: 14 Dec 2025
Appenzell Innerrhoden Corporate & Capital Tax — Forms & Deadlines
What companies need to file for the Canton of Appenzell Innerrhoden (AI) corporate profit tax and capital tax: who is required to file, key documents, ordinary filing deadlines, extensions (including the cantonal online extension form), 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 Appenzell Innerrhoden must file a corporate profit and capital tax return (Steuererklärung für juristische Personen) for each tax year.
- Nonresident entities with a taxable nexus in Appenzell I.Rh. (e.g., a permanent establishment or AI-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, Genossenschaft, 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 Appenzell I.Rh.; group information is provided via attachments (e.g., transfer pricing and intercompany documentation) rather than a consolidated return.
Key Forms & Documents (Appenzell I.Rh. Corporate & Capital Tax)
| Item | Purpose | Typical contents |
|---|---|---|
| Corporate tax return (juristic persons) | Main filing for Appenzell I.Rh. corporate profit tax and capital tax for the relevant tax period. | Identifying data; tax period; reconciliation from accounting profit to taxable profit; loss carryforwards; capital tax base; participation relief; allocation schedules (if applicable). |
| Financial statements | Basis for assessment; must reconcile to the tax 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 capital tax base. | Add-backs/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 (Fristerstreckung) | Requests additional time to file beyond the ordinary deadline using the cantonal online form. | PID number / registration identifiers; tax period; requested new filing date; contact details; short reason/notes. |
| Payments & account extracts | Evidence of advance payments and final settlement to match assessments. | Advance tax invoices; payment confirmations; reconciliation of assessed tax with instalments; interest/refund statements. |
Appenzell Innerrhoden provides an online form for filing extensions (“Fristerstreckung Steuererklärung”). In practice, the tax office checks the request and, unless you receive a negative reply within 14 days, the requested extension is treated as granted. Extensions are only granted if the cantonal tax invoices up to and including the last required tax year have been paid.
Deadlines & Extensions
Standard timing (ordinary deadline)
In Appenzell Innerrhoden, the ordinary filing deadline for juristic persons is generally 31 May (following the tax period), unless the tax office specifies a different date in its filing request.
If you have an Appenzell I.Rh. tax nexus but have not received filing information, contact the cantonal tax administration to clarify registration and deadlines.
Extensions (online form)
Appenzell Innerrhoden allows extensions to be requested via the cantonal online form. The form indicates that an extension can be requested up to a maximum of 30 November.
Extension requests should be lodged before the original due date. 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 the return is processed, the Kantonale Steuerverwaltung Appenzell Innerrhoden issues an assessment covering cantonal and communal components (and direct federal tax where applicable), including capital tax.
- Advance payments. The canton typically issues provisional invoices based on prior periods or estimates; these are credited against the final assessment.
- Payment mechanics. Pay using the references indicated on invoices/assessments (e-banking, QR-bill, etc.) to allocate payments to the correct tax period.
- Interest & penalties. Interest is normally charged on late payments; penalties may apply for late filing or incomplete disclosure. Where liquidity is tight, instalment plans can be requested.
- 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 request interim/final returns; distributions can trigger additional income or withholding tax consequences.
- In seat relocation cases (to/from Appenzell I.Rh.), 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 (AI, juristic persons) | ⬜ | Prepared for the correct tax year with required schedules. |
| Signed financial statements & audit report (if applicable) | ⬜ | Balance sheet, income statement, 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 allocation schedules (if applicable). |
| Schedules for participation relief / exemptions | ⬜ | Dividend/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 | ⬜ | To reconcile assessments and check interest/penalties. |
| Extension request (if filing after 31 May) | ⬜ | Requested online before the due date; maximum extension date shown on the cantonal form is 30 November. |
Where to Submit / Contact
Kantonale Steuerverwaltung Appenzell Innerrhoden handles corporate profit tax and capital tax matters for juristic persons. Returns are submitted following the instructions in the filing request for the relevant tax period.
Kantonale Steuerverwaltung
Marktgasse 2
9050 Appenzell, Switzerland
Tel: +41 71 788 94 01 · Email: steuern@ai.ch
Office hours (as published): Monday–Friday, 8:00–12:00 / 13:30–17:00.
Need help with your Appenzell Innerrhoden 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 (juristic persons) in Appenzell Innerrhoden?
The ordinary deadline is generally 31 May (juristic persons), unless the filing request from the cantonal tax office specifies a different due date. If you need more time, request an extension before the due date.
How far can I extend the filing deadline in Appenzell Innerrhoden?
The cantonal online extension form indicates that the deadline can be extended up to a maximum of 30 November (subject to the canton’s conditions and review).
Does an extension to file also extend the payment deadline?
No. 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 an Appenzell I.Rh. 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.
What happens after I submit an online extension request?
The canton reviews the request. In practice, if you receive no negative reply within the time stated on the cantonal form, the requested extension is treated as granted. Extensions are typically conditional on tax invoices being paid up to the required year.
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