Bern Corporate & Capital Tax - Forms & Deadlines
Last updated: 13 Dec 2025
Bern Corporate & Capital Tax — Forms & Deadlines
What companies need to file for the Canton of Bern’s corporate profit tax and capital tax: who is required to file, how to use TaxMe-Online for juristic persons, key documents, filing deadlines, extensions, 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 Bern must file a combined corporate income and capital tax return (Steuererklärung für juristische Personen) for each tax year.
- Nonresident entities with a taxable nexus in Bern — for example, a permanent establishment or Bern-situs real estate — generally file a limited Bern corporate tax return covering their local taxable base.
- All legal forms treated as “juristic persons” under Bern tax law (e.g. AG, GmbH, cooperative, certain foundations and associations) file, even in loss years or where only minimum capital tax is due.
- Groups with multiple Swiss entities file separate returns for each legal entity with a Bern tax nexus; group information is provided via attachments and transfer pricing documentation rather than a consolidated return.
Key Forms & Documents (Bern Corporate & Capital Tax)
| Item | Purpose | Typical contents |
|---|---|---|
| Corporate tax return (juristic persons) | Main filing for Bern corporate income tax and capital tax, prepared either on paper or via the online solution TaxMe-Online. | Identifying data; tax period; reconciliation from accounting profit to taxable profit; loss carryforwards; capital tax base; information on participation relief and special regimes. |
| Financial statements | Basis for profit and capital tax assessment; must reconcile to the tax return. | Signed annual report, statutory balance sheet, income statement, notes, appropriation of profits, audit report (if applicable), and prior-year comparatives. |
| Tax reconciliation & schedules | Explains adjustments between statutory accounts and taxable result and documents capital tax base. | Add-backs and deductions; depreciation schedules; provisions; hidden equity analysis; participation deduction calculation; allocation of equity to the Bern tax nexus. |
| Group & related-party documentation | Supports transfer pricing, interest conditions and intra-group services. | Group structure chart; intercompany agreements; transfer pricing documentation; overview of loans and guarantees; rulings, if any. |
| Extension request | Requests additional time to file beyond the ordinary deadline. In Bern, extensions can be requested online (TaxMe-Online services) or in writing. | Tax period; company details; proposed new filing date; reasons (e.g. late financial close, audit delays, restructuring). |
| 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 and refund statements. |
Bern provides an online filing solution (TaxMe-Online) for preparing and submitting corporate tax returns for juristic persons. Returns can be completed and transmitted electronically (including via BE-Login); paper forms and offline software remain available for companies that prefer a traditional filing package.
Deadlines & Extensions
Standard timing
For companies (juristische Personen) in Bern, the ordinary filing deadline for the corporate tax return is generally 7 months after the end of the financial year. For a calendar-year company (year-end 31 December), this typically means a due date of 31 July of the following year, unless the tax office specifies a different date in its filing letter.
The cantonal tax administration sends a filing package or access data (including ZPV number, case number and ID code) with the relevant tax period, reference number and instructions. Where no package has been received but a Bern tax nexus exists, companies should contact the tax office to clarify registration and deadlines.
Extensions
Bern allows online extension requests for juristic persons. For a calendar-year company, an extension can typically move the filing deadline from 31 July to around 15 September of the following year; later extensions (e.g. to mid-November) may be possible, often subject to fees depending on the channel used and timing.
Extension requests must be lodged before the original deadline. An extension to file does not automatically extend the time to pay; interest may accrue on unpaid balances even where the filing deadline has been extended.
Assessment, Payment & Interest
- Assessment. After the return is processed, the Steuerverwaltung des Kantons Bern issues an assessment decision covering cantonal, communal and direct federal tax components for the company, including capital tax.
- Advance payments. Bern typically issues advance tax invoices based on prior periods or estimated current income and capital. These advance payments are credited against the final assessment.
- Payment mechanics. Taxes are paid via the channels indicated on the invoices and assessment (e-banking, payment slip, etc.). The company should always use the correct reference number to ensure allocation to the right tax period.
- Interest & penalties. Interest is normally charged on late payments; in more serious cases penalties can be imposed for late filing, incomplete disclosure or tax evasion. Where liquidity is tight, companies may request instalment plans (Ratenzahlung) or payment arrangements from the tax office.
- Objections/appeals. The assessment letter specifies the objection (Einsprache) deadline and procedure. Objections must be submitted in writing within this period and supported by explanations and evidence (e.g. corrected financials, alternative calculations).
Tax Clearance & Commercial Register (Corporate Changes)
- Significant corporate events such as dissolution, liquidation, mergers, de-mergers or migrations of seat often require tax clearance from Bern before the commercial register completes the registration.
- For liquidations, the tax office typically assesses income and capital tax up to the liquidation date and may require interim or final returns. Distributions to shareholders can trigger additional income or withholding tax consequences.
- In cases of seat relocation to or from Bern, the company must coordinate opening or closing balance sheets for tax purposes and agree on the allocation of hidden reserves and equity between cantons.
- For corporate restructurings under Swiss tax neutrality rules, advance tax rulings are frequently used to secure treatment at Bern and federal level.
Submission Checklist
| Document | Included? | Notes |
|---|---|---|
| Completed corporate tax return (Bern, juristic persons) | ⬜ | Prepared using the official forms or TaxMe-Online for the correct tax year. |
| Signed financial statements & audit report (if applicable) | ⬜ | Balance sheet, income statement, notes, 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 and allocation to the Bern tax nexus. |
| Schedules for participation relief / exemptions | ⬜ | Dividend and capital gains details; holding percentage; acquisition cost. |
| Group and related-party overview | ⬜ | Structure chart, intercompany contracts, transfer pricing documentation. |
| Supporting documentation for major items | ⬜ | Loan agreements, valuations, impairment tests, restructuring documents. |
| Confirmation of advance tax payments | ⬜ | To reconcile assessments and check interest/penalties. |
| Extension request (if filing after ordinary deadline) | ⬜ | Online extension or written request submitted in time. |
| Signature or confirmation by authorised signatories | ⬜ | For paper filings, the tax return must be signed in line with commercial register rules; for TaxMe-Online, ensure the persons approving the electronic return correspond to the company’s authorised signatories. |
Where to Submit / Contact
Canton Bern Tax Administration — Corporate tax unit (Steuerverwaltung des Kantons Bern, juristische Personen) handles corporate income and capital tax returns. Returns are typically submitted electronically via TaxMe-Online or, where paper is used, by post to the address stated on the tax package or on the cantonal website, together with the signed forms and financial statements.
As at 2025, the central contact details are:
Steuerverwaltung des Kantons Bern
Brünnenstrasse 66
3018 Bern, Switzerland
Postfach
3001 Bern, Switzerland
Tel: +41 31 633 60 01 · Email: info.sv@fin.be.ch
Need help with your Bern corporate or capital tax filings? Our Swiss corporate tax work for Bern is handled by Sesch TaxRep GmbH, Switzerland. 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 in Bern?
For most juristic persons in Bern, the ordinary deadline is seven months after the end of the financial year (for example, 31 July of the following year for a 31 December year-end), unless the tax office sets a different date in its filing notice. Extensions can usually be obtained online or in writing, but the request must be made before the original deadline.
Can I file the corporate tax return electronically?
Yes. Bern provides the online application TaxMe-Online for preparing and, together with BE-Login, submitting the corporate tax return. The solution automates many calculations and transfers. Paper forms and offline software remain available if you prefer to complete and mail a traditional return instead.
Can I extend time to pay as well as to file?
An extension to file does not automatically extend the time to pay. If you expect to pay late or require instalments, you should contact the tax office proactively to discuss payment arrangements. Interest may accrue on outstanding balances regardless of filing extensions.
Do small or loss-making companies still have to file?
Yes. All juristic persons with a Bern tax nexus normally must file a corporate tax return, even if they have low turnover, losses or only minimum capital tax to pay. The return documents the loss position and keeps loss carryforwards alive.
Who should sign the Bern corporate tax return?
For paper filings, the tax return must be signed by persons authorised to represent the company, typically board members or directors registered in the commercial register with individual or joint signing authority. Representatives such as fiduciaries may sign in addition, but this does not replace the company’s own signature requirements. For TaxMe-Online, ensure that the persons approving the electronic return correspond to the company’s authorised signatories.
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