Valais Corporate & Capital Tax - Forms & Deadlines
Last updated: 14 Dec 2025
Valais Corporate & Capital Tax — Forms & Deadlines
What companies need to file for the Canton of Valais (VS) corporate profit tax and capital tax: who is required to file, key forms (PDF/XLSX), the cantonal deadline planning (planning / gestion des délais), 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 Valais must file a corporate income and capital tax return (déclaration d’impôt – personnes morales) for each tax year.
- Nonresident entities with a taxable nexus in Valais (e.g., a permanent establishment or Valais-situs real estate) generally file a limited Valais return covering their local taxable base.
- All legal forms treated as “juristic persons” (e.g. SA/AG, Sàrl/GmbH, cooperatives, certain foundations and associations) normally file even in loss years or where only minimum capital tax is due.
- One return per legal entity. Groups with multiple Swiss entities file separate returns for each entity registered in Valais; group information is provided via attachments (e.g., transfer pricing and intercompany documentation).
Key Forms & Documents (Valais Corporate & Capital Tax)
| Item | Purpose | Typical contents |
|---|---|---|
| Corporate tax return (persons morales) | Main filing for Valais corporate profit tax and capital tax, prepared using the official cantonal forms (often available in PDF and XLSX formats). | Identifying data; tax period; reconciliation from accounting profit to taxable profit; loss carryforwards; capital tax base; participations/reliefs; allocation schedules (if relevant). |
| Instructions (guidance) | Explains how to complete the Valais PM return, including key schedules. | Explanations for fields, disclosure expectations, supporting documents, and how to submit the return and attachments. |
| Financial statements | Basis for assessment; must reconcile to the return. | Signed annual report, statutory balance sheet, income statement, notes, appropriation of profits, audit report (if applicable), prior-year comparatives. |
| Tax reconciliation & schedules | Explains adjustments between statutory accounts and taxable result; documents capital tax base. | Add-backs and deductions; depreciation schedules; provisions; hidden equity analysis; participation relief calculations; intercantonal/international allocation schedules (if relevant). |
| Group & related-party documentation | Supports transfer pricing, interest conditions and intra-group services. | Group structure chart; intercompany agreements; TP documentation; loans/guarantees; rulings (if any). |
| Extension request / deadline management | Requests additional time to file beyond the ordinary deadline (Valais publishes a planning calendar and operates a deadline management process). | Tax period; entity details; requested new filing date; reason (late close, audit delays, restructuring); confirmation/receipt where available. |
| Payments & account extracts | Evidence of advance payments and final settlement to match assessments. | Advance instalments (acomptes); payment confirmations; reconciliation of assessed tax with instalments; interest/refund statements. |
Valais publishes official corporate tax return forms for personnes morales (including separate packages for companies such as SA/Sàrl and for associations/foundations), typically available as PDF/XLSX with instructions. Use the correct year’s forms and schedules for your tax period.
Deadlines & Extensions
Standard timing (Valais planning)
Valais publishes a cantonal planning calendar for the return flow and deadlines. For persons morales (companies), the calendar shows the general due date for submitting the 2024 tax returns as 30 June 2025.
The same planning also highlights “last dates” used to avoid escalation steps (e.g., reminders/penalties) and indicates cut-offs for certain extension workflows. In practice, always follow the date stated in your filing communication if it differs.
Extensions (general structure)
If you cannot file by the ordinary deadline, you can request an extension. The Valais planning calendar indicates:
- General extension deadline: 31 October 2025 (for 2024 tax returns)
- Ultimate deadline for special cases: 31 December 2025 (where granted)
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 has been extended.
Assessment, Payment & Interest
- Assessment. After processing, the Valais tax administration issues an assessment covering cantonal and communal components, including capital tax.
- Advance payments (acomptes). Valais typically issues advance instalments based on prior years 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 ensure allocation to the correct tax period.
- Interest & penalties. Interest is typically charged on late payments; penalties may apply for late filing or incomplete disclosure. Where liquidity is tight, request an instalment arrangement 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 request interim/final returns; distributions can trigger additional income or withholding tax consequences.
- In seat relocation cases (to/from Valais), coordinate tax opening/closing balances 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 (Valais, persons morales) | ⬜ | Prepared using the official Valais forms for the correct tax year (often PDF/XLSX) with the relevant schedules. |
| 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 (if any), and any allocation schedules. |
| 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 payments (acomptes) | ⬜ | To reconcile assessments and check interest/penalties. |
| Extension request (if filing after ordinary deadline) | ⬜ | Submit the extension request before the due date; keep proof/confirmation where available. |
| Signature by authorised signatories | ⬜ | Return should be signed in line with commercial register signatory rules, where signature is required by the submission method. |
Where to Submit / Contact
Service cantonal des contributions (Valais) handles corporate profit tax and capital tax matters for legal entities (personnes morales). Submission channels and any electronic/portal procedures for deadline management are published by the canton; always follow any case-specific instructions in your filing communication.
As at 2025, published contact details include:
Service cantonal des contributions (SCC) — Canton du Valais
Avenue de la Gare 35, CP-638
1951 Sion, Switzerland
Call Center: 027 606 24 50 · Email (persons morales): scc-pm@admin.vs.ch
Need help with your Valais 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 (persons morales) in Valais?
Valais publishes a planning calendar for deadlines. For the 2024 tax period, the general due date shown for companies (persons morales) was 30 June 2025. Always follow your filing communication if it states a different date for your entity or period.
How do extensions typically work in Valais?
You request an extension before the due date. The Valais planning calendar shows a general extension deadline (for the 2024 tax period: 31 October 2025), with an ultimate deadline for special cases (for the 2024 tax period: 31 December 2025) where granted.
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 to discuss a payment arrangement. 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 Valais 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.
Who should sign the Valais corporate tax return?
The return should be signed by persons authorised to represent the company under the commercial register signing rules (individual or joint signature), where the submission method requires signatures. A fiduciary may assist, but typically does not replace the company’s own signature requirements.
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