Fribourg Corporate & Capital Tax - Forms & Deadlines
Last updated: 14 Dec 2025
Fribourg Corporate & Capital Tax — Forms & Deadlines
What companies need to file for the Canton of Fribourg’s corporate profit tax and capital tax: who is required to file, how to use the e-Tax JP online service 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 Fribourg must file a combined corporate income and capital tax return (déclaration d’impôt / Steuererklärung pour les personnes morales) for each tax year.
- Nonresident entities with a taxable nexus in Fribourg — for example, a permanent establishment or Fribourg-situs real estate — generally file a limited Fribourg corporate tax return covering their local taxable base.
- All legal forms treated as “juristic persons” under Fribourg tax law (e.g. AG/SA, GmbH/Sàrl, 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 Fribourg tax nexus; group information is provided via attachments and transfer pricing documentation rather than a consolidated return.
Key Forms & Documents (Fribourg Corporate & Capital Tax)
| Item | Purpose | Typical contents |
|---|---|---|
| Corporate tax return (juristic persons) | Main filing for Fribourg corporate income tax and capital tax, usually prepared and submitted electronically via the cantonal e-Tax JP online service for juristic persons. In specific cases, paper forms or printouts can still be used. | Identifying data; tax period; reconciliation from accounting profit to taxable profit; loss carryforwards; capital tax base; information on participation relief and special regimes under Fribourg and federal tax law. |
| 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 Fribourg 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 Fribourg, extension requests for juristic persons are made via the official demande de délai pour personnes morales (online form or written submission) to the Service cantonal des contributions (SCC). | Tax period; company details (NDC / identification number and legal name); proposed new filing date; justification (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. |
e-Tax JP is Fribourg’s online service for corporate taxpayers: juristic persons can prepare and file their tax return electronically, 24/7, without needing to install local software. The service is accessible in French and German and is integrated into the cantonal tax portal for personnes morales / juristische Personen. :contentReference[oaicite:0]{index=0}
Deadlines & Extensions
Standard timing
For companies (personnes morales / juristische Personen) in Fribourg, the ordinary filing deadline for the corporate tax return is generally 31 August of the year following the tax period for calendar-year companies. For example, a company with year-end 31 December 2024 ordinarily files the 2024 return by 31 August 2025, unless the tax office specifies a different date in its filing notice. :contentReference[oaicite:1]{index=1}
The Service cantonal des contributions (SCC) sends tax packages and/or online access information each year. Where no package or access data has been received but a Fribourg tax nexus exists, companies should contact the SCC to clarify registration and deadlines.
Extensions
Fribourg allows online or written extension requests for juristic persons using the official demande de délai pour personnes morales service or the generic cantonal deadline-extension e-service for tax returns. An extension normally moves the filing deadline from 31 August up to as late as 31 December for companies, subject to approval. :contentReference[oaicite:2]{index=2}
Extension requests must be submitted before the ordinary deadline or any previously granted extended deadline. Late or missing returns can trigger reminders, estimated assessments and penalties. 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 Service cantonal des contributions (SCC) issues an assessment decision covering cantonal, communal and direct federal tax components for the company, including capital tax. :contentReference[oaicite:3]{index=3}
- Advance payments. Fribourg typically issues advance tax invoices based on prior periods or estimated current income and capital. These advance payments are credited against the final assessment; companies may request adjustments where expected results differ significantly from the previous period.
- 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 (paiement par acomptes / Ratenzahlung) or payment arrangements from the tax office.
- Objections/appeals. The assessment letter specifies the objection (réclamation / 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 Fribourg before the commercial register completes the registration or before a move to another canton.
- 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 Fribourg, 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 Fribourg and federal level.
Submission Checklist
| Document | Included? | Notes |
|---|---|---|
| Completed corporate tax return (Fribourg, juristic persons) | ⬜ | Prepared and submitted using e-Tax JP for the correct tax year (or, where applicable, on the official paper forms). |
| 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 Fribourg 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 or written demande de délai pour personnes morales submitted before the existing deadline. |
| Signature or confirmation by authorised signatories | ⬜ | For paper filings, the tax return must be signed in line with commercial register rules; for electronic submissions, ensure the persons approving the filing correspond to the company’s authorised signatories. |
Where to Submit / Contact
Canton Fribourg Tax Administration — Corporate tax unit (Service cantonal des contributions, personnes morales) handles corporate income and capital tax returns. Returns are typically submitted electronically via e-Tax JP. Where paper is used, returns are mailed 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:
Service cantonal des contributions (SCC)
Rue Joseph-Piller 13
1700 Fribourg, Switzerland
Tel: +41 26 305 33 00 · Email: scc@fr.ch :contentReference[oaicite:4]{index=4}
Need help with your Fribourg corporate or capital tax filings? Our Swiss corporate tax work for Fribourg 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 Fribourg?
For most juristic persons in Fribourg, the ordinary deadline is 31 August of the year following the tax period (for example, 31 August 2025 for a 2024 calendar-year company), unless the tax office sets a different date in its filing notice. Extensions can usually be obtained up to 31 December via the official extension process.
Can I file the corporate tax return electronically?
Yes. Fribourg provides e-Tax JP, an online service for corporate taxpayers. You prepare the corporate tax return electronically and submit it via the cantonal portal. Supporting documents can be uploaded as attachments; in some cases, a paper copy may still be requested for the signed return or specific documents.
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 SCC (encaissement / collection) 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 Fribourg 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 Fribourg 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 electronic submissions via e-Tax JP, ensure that the persons approving the submission correspond to the company’s authorised signatories as reflected in internal corporate documentation.
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