Grisons Corporate & Capital Tax - Forms & Deadlines
Last updated: 14 Dec 2025
Grisons (Graubünden) Corporate & Capital Tax — Forms & Deadlines
What companies need to file for the Canton of Grisons (Graubünden/GR) corporate profit tax and capital tax: who is required to file, how to use SofTax GR JP, 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 Graubünden must file a combined corporate profit and capital tax return (Gewinn- und Kapitalsteuer – Steuererklärung für juristische Personen) for each tax year.
- Nonresident entities with a taxable nexus in Graubünden (e.g., a permanent establishment or GR-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, and certain foundations/associations) generally 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 Graubünden; group information is provided via attachments (e.g., TP and intercompany documentation) rather than a consolidated return.
Key Forms & Documents (Graubünden Corporate & Capital Tax)
| Item | Purpose | Typical contents |
|---|---|---|
| Corporate tax return (juristic persons) | Main filing for Graubünden corporate profit tax and capital tax, commonly prepared using SofTax GR JP (official cantonal software). | Identifying data; tax period; reconciliation from accounting profit to taxable profit; loss carryforwards; capital tax base; participation relief; allocation schedules (if relevant). |
| SofTax GR JP (declaration software) | Official software download for creating the corporate return (JP) and generating the required printout/barcode pages. | Return forms; schedules; carryforwards; print package; supporting attachments list. |
| Financial statements | Basis for assessment; must reconcile to the return. | Signed annual report, detailed balance sheet and 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 the capital tax base. | Add-backs and deductions; depreciation schedules; provisions; hidden equity schedule; 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 deadline printed on the filing letter/return package. | Registernummer; closing date; requested new due date; contact details; short reason. |
| Payments & account extracts | Evidence of advance payments and final settlement to match assessments. | Advance invoices/instalments; payment confirmations; reconciliation of assessed tax with instalments; interest/refund statements. |
Graubünden provides SofTax GR JP downloads (Windows/Mac). For SofTax support, the canton publishes a hotline +41 58 660 22 77 and email softax@stv.gr.ch.
Deadlines & Extensions
Standard timing (official rule)
In Graubünden, the statutory submission deadlines for the corporate profit and capital tax return depend on the entity type:
- Corporations & cooperatives: 9 months after the financial year-end.
- Associations, foundations and other juristic persons: 6 months after the financial year-end.
The specific due date is typically printed on the filing letter / return package for the relevant period.
Extensions (Fristerstreckung)
Extension requests must be submitted before the deadline, either online (cantonal extension form) or by email to revisorat@stv.gr.ch.
Graubünden indicates that extensions are granted only once, and the filing deadline can be extended by a maximum of 3 months. Requests are generally only answered if the extension cannot be granted (or is only partially granted).
Important: an extension to file does not automatically extend the time to pay; interest may accrue on unpaid balances even where filing time is extended.
Assessment, Payment & Interest
- Assessment. After processing, the Steuerverwaltung Graubünden issues an assessment covering cantonal and communal components (and direct federal tax where applicable), including capital tax.
- Advance payments. Advance invoices/instalments are commonly issued based on prior years or estimates and credited against the final assessment.
- Payment mechanics. Pay via the channels shown on invoices/assessments (e-banking, QR-bill, etc.). Always use the correct reference to allocate payment to the correct tax period.
- Interest & penalties. Interest is normally charged on late payments; penalties can apply for late filing or incomplete disclosure. If liquidity is tight, request instalment arrangements proactively.
- 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 require interim/final returns; distributions can trigger additional income or withholding tax consequences.
- In seat relocation cases (to/from Graubünden), 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 (GR, juristic persons) | ⬜ | Prepared using SofTax GR JP (or the official forms) for the correct tax year. |
| Signed financial statements & audit report (if applicable) | ⬜ | Detailed 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 | ⬜ | Dividends/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 the printed due date) | ⬜ | Requested before the deadline (online or via revisorat@stv.gr.ch). |
Where to Submit / Contact
In Graubünden, corporate filings and extension requests are handled by the cantonal tax administration (Steuerverwaltung des Kantons Graubünden) and, for return-related questions, the Abteilung Revisorat. Follow the submission instructions stated on your filing letter / SofTax print package.
Steuerverwaltung des Kantons Graubünden
Steinbruchstrasse 18
7001 Chur, Switzerland
Tel: +41 81 257 21 21 · Email: info@stv.gr.ch
Return/filing questions (Revisorat): Tel. +41 81 257 33 67 · Email: revisorat@stv.gr.ch
Need help with your Graubünden 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 in Graubünden?
For corporations and cooperatives, Graubünden states a filing deadline of 9 months after the financial year-end. For associations, foundations and other juristic persons, the deadline is 6 months after the financial year-end. The specific due date is typically printed on the filing letter/return package.
How do extensions work in Graubünden?
Extension requests must be submitted before the deadline, either online or by email to revisorat@stv.gr.ch. Graubünden indicates that extensions are granted only once and the deadline can be extended by a maximum of 3 months.
What software is used for the corporate return?
Graubünden provides the official declaration software SofTax GR JP for creating the corporate profit and capital tax return. For technical support, the canton publishes a hotline (+41 58 660 22 77) and email (softax@stv.gr.ch).
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 late payment or require instalments, contact the tax office proactively; interest may accrue on outstanding balances regardless of filing extensions.
Do small or loss-making companies still have to file?
Yes. Juristic persons with a Graubünden 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.
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