Vaud Corporate & Capital Tax - Forms & Deadlines
Last updated: 14 Dec 2025
Vaud Corporate & Capital Tax — Forms & Deadlines
What companies need to file for the Canton of Vaud (VD) corporate profit tax and capital tax: who is required to file, how to use e-DIPM (online corporate return) and e-Délai (extensions), key documents, filing timing rules (including the 255-day standard window), 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 Vaud must file a corporate income and capital tax return for each tax year (déclaration d’impôt – personnes morales).
- Nonresident entities with a taxable nexus in Vaud (e.g., a permanent establishment or Vaud-situs real estate) generally file a limited Vaud return covering their local taxable base.
- All legal forms treated as “juristic persons” under Vaud law (e.g. SA/AG, Sàrl/GmbH, cooperatives, associations/foundations and other persons morales) 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 Vaud; supporting group information is provided via attachments (e.g., transfer pricing and intercompany documentation).
Key Forms & Documents (Vaud Corporate & Capital Tax)
| Item | Purpose | Typical contents |
|---|---|---|
| Corporate tax return (persons morales) | Main filing for Vaud corporate profit tax and capital tax, commonly completed and submitted via e-DIPM. | Identifying data; tax period; reconciliation from accounting profit to taxable profit; loss carryforwards; capital tax base; participations/reliefs; allocation schedules (if relevant). |
| e-DIPM online filing (submission) | Online completion and electronic filing for Vaud “personnes morales” (incl. associations/foundations and certain partnerships). | Online form entries; attachments workflow; transmission confirmation where applicable. |
| 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 the capital tax base. | Add-backs and deductions; depreciation schedules; provisions; hidden equity analysis; participation relief calculations; intercantonal allocations (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 (e-Délai) | Requests additional time to file beyond the standard window via the canton’s online extension service. | Tax period; taxpayer number and control code; requested new filing date; confirmation/receipt (online requests typically generate an immediate confirmation). |
| 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. |
Vaud’s e-DIPM service is designed for online completion and electronic filing for legal entities (personnes morales), including associations and foundations. Vaud also indicates that DR.TAX OFFICE (approved software) can be used to file the corporate return electronically.
Deadlines & Extensions
Standard timing (Vaud “255 days” rule)
For Vaud legal entities (personnes morales), the canton’s guidance provides a standard filing window of 255 days following the company’s balance sheet closing date to submit the corporate tax return and annexes without needing to request an extension.
In addition, Vaud notes that the “general” deadline is linked to corporate governance timing (e.g., approval of the accounts), but the 255-day window is the practical rule used for the filing process.
Extensions (maximum window)
If you need more time, extensions must be requested before the expiry of the deadline already granted. For persons morales, Vaud indicates that the filing deadline can be extended up to a maximum of 285 days after the balance sheet closing date.
Extensions are commonly requested via e-Délai. Requests cannot be filed via e-Délai if the taxpayer has already been formally reminded (sommation) for the relevant filing.
Important: an extension to file does not automatically extend the time to pay. Interest can accrue on unpaid balances even where filing time is extended.
Assessment, Payment & Interest
- Assessment. After processing, the Vaud tax administration issues an assessment covering cantonal and communal components, including capital tax.
- Advance payments (acomptes). Vaud 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 Vaud), 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 (Vaud, persons morales) | ⬜ | Prepared and filed via e-DIPM (or approved software/workflow) 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 (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 beyond the 255-day window) | ⬜ | Requested via e-Délai before the deadline expires; note the 285-day maximum limit. |
| Signature by authorised signatories (if required by the workflow) | ⬜ | Follow the Vaud submission instructions for signatures/authorisations for your filing method. |
Where to Submit / Contact
In Vaud, corporate filings and deadline requests are handled through the cantonal corporate tax office (Office d’impôt des Personnes Morales, OIPM). Where a postal submission is required (or for written extension requests), Vaud’s published address for persons morales is:
Office d’impôt des Personnes Morales (OIPM) — Administration cantonale des impôts (ACI)
Rue du Nord 1
1400 Yverdon-les-Bains, Switzerland
Tel: +41 24 557 68 00 · Email: info.pm.aci@vd.ch
Need help with your Vaud 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 Vaud?
Vaud provides a standard filing window of 255 days after the balance sheet closing date for persons morales to submit the return and annexes without requesting an extension. If you need more time, request an extension before the deadline expires.
How far can Vaud extend the deadline?
For persons morales, Vaud indicates a maximum extension window up to 285 days after the balance sheet closing date, subject to conditions and timely request.
Can I file the corporate tax return electronically in Vaud?
Yes. Vaud offers e-DIPM for online completion and electronic filing for persons morales (including associations and foundations). Vaud also indicates that approved software such as DR.TAX OFFICE can be used to file electronically.
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 Vaud 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.
Get corporate tax filing help (Sesch TaxRep GmbH) Back to Vaud overview