Lucerne Corporate & Capital Tax - Forms & Deadlines
Last updated: 13 Dec 2025
Lucerne Corporate & Capital Tax — Forms & Deadlines
What companies need to file for the Canton of Lucerne’s corporate profit tax and capital tax: who is required to file, how to use the steuern.lu software and eFiling 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 Lucerne 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 Lucerne — for example, a permanent establishment or Lucerne-situs real estate — generally file a limited Lucerne corporate tax return covering their local taxable base.
- All legal forms treated as “juristic persons” under Lucerne 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 Lucerne tax nexus; group information is provided via attachments and transfer pricing documentation rather than a consolidated return.
Key Forms & Documents (Lucerne Corporate & Capital Tax)
| Item | Purpose | Typical contents |
|---|---|---|
| Corporate tax return (juristic persons) | Main filing for Lucerne corporate income tax and capital tax, prepared using the cantonal steuern.lu tax software for juristic persons and, if desired, submitted electronically via eFiling.:contentReference[oaicite:0]{index=0} | Identifying data; tax period; reconciliation from accounting profit to taxable profit; loss carryforwards; capital tax base; information on participation relief and special regimes under Lucerne 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 Lucerne 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 Lucerne, extension requests can be made online via the cantonal portal or using the dedicated forms for juristic persons.:contentReference[oaicite:1]{index=1} | 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. |
Lucerne provides steuern.lu tax software specifically for juristic persons (steuern.lu.[year] jP) free of charge, supporting electronic capture of the return.:contentReference[oaicite:2]{index=2} Since the 2018 tax period, corporate tax returns can be submitted electronically via eFiling JP; fully browser-based solutions are planned from 2026 onward.:contentReference[oaicite:3]{index=3}
Deadlines & Extensions
Standard timing
For companies (juristische Personen) in Lucerne, the ordinary filing deadline for the corporate tax return is generally 30 June of the year following the tax period for calendar-year companies.:contentReference[oaicite:4]{index=4} For example, a company with year-end 31 December 2024 ordinarily files the 2024 return by 30 June 2025, unless the tax office specifies a different date in its filing notice.
The cantonal tax administration sends a filing package or access data for the steuern.lu software with the relevant tax period, reference number and instructions. Where no package has been received but a Lucerne tax nexus exists, companies should contact the Dienststelle Steuern to clarify registration and deadlines.:contentReference[oaicite:5]{index=5}
Extensions
Lucerne allows online extension requests for tax returns, including those of juristic persons, using the official Fristerstreckung online forms.:contentReference[oaicite:6]{index=6} An initial extension can move the filing deadline beyond 30 June; longer extensions may be granted on request and can be subject to fees or conditions.
Extension requests must be lodged before the original deadline or any previously granted extended deadline. A failure to file can lead to reminders, penalties and, ultimately, an estimated assessment.:contentReference[oaicite:7]{index=7} 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 Dienststelle Steuern (juristische Personen) issues an assessment decision covering cantonal, communal and direct federal tax components for the company, including capital tax.:contentReference[oaicite:8]{index=8}
- Advance payments. Lucerne 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 Lucerne before the commercial register and authorities in other cantons complete related registrations.
- 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 Lucerne, 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 Lucerne and federal level.
Submission Checklist
| Document | Included? | Notes |
|---|---|---|
| Completed corporate tax return (Lucerne, juristic persons) | ⬜ | Prepared using the official steuern.lu software for juristic persons 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 Lucerne 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 electronic filing, ensure the persons approving the upload correspond to the company’s authorised signatories. |
Where to Submit / Contact
Canton Lucerne Tax Administration — Corporate tax unit (Dienststelle Steuern, juristische Personen) handles corporate income and capital tax returns. Returns are typically submitted electronically via eFiling JP 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.:contentReference[oaicite:9]{index=9}
As at 2025, the central office is:
Kanton Luzern — Dienststelle Steuern
Buobenmatt 1
Postfach 3464
6002 Luzern, Switzerland
Tel: +41 41 228 56 56
Need help with your Lucerne corporate or capital tax filings? Our Swiss corporate tax work for Lucerne 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 Lucerne?
For most juristic persons in Lucerne, the ordinary deadline is 30 June of the year following the tax period (for example, 30 June 2025 for a 2024 calendar-year company), unless the tax office sets a different date in its filing notice.:contentReference[oaicite:10]{index=10} 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. Lucerne provides the steuern.lu tax software for capturing the corporate tax return and an eFiling JP service that lets juristic persons upload their return and enclosures electronically. Electronic filing has been available for juristic persons since the 2018 tax period, with a move toward fully web-based solutions from 2026 onwards.:contentReference[oaicite:11]{index=11}
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 Dienststelle Steuern proactively to discuss payment arrangements. Interest may accrue on outstanding balances regardless of filing extensions.:contentReference[oaicite:12]{index=12}
Do small or loss-making companies still have to file?
Yes. All juristic persons with a Lucerne 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 Lucerne 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 eFiling, ensure that the persons approving the submission correspond to the company’s authorised signatories as reflected in internal corporate documentation.
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