Residents of Appenzell Ausserrhoden (AR) are generally required to file an annual income and wealth tax return covering their worldwide income and assets (subject to treaty relief and allocation rules between cantons and countries). This page explains who must file, applicable deadlines, how the filing process works and how the rules interact with withholding tax (Quellensteuer) for foreign nationals.

Who Must File an Income Tax Return in Appenzell Ausserrhoden?

You must file a tax return in AR if any of the following apply:

• You are resident in Appenzell Ausserrhoden at the end of the tax year.
• You move to or from AR during the year and are resident for part of the year.
• You are self-employed or operate a business in AR.
• You hold a permanent establishment or partnership interest in AR.
• You own real estate located in Appenzell Ausserrhoden (limited tax liability).
• You are subject to withholding tax but qualify for a subsequent ordinary assessment (e.g., due to additional income, assets, or deductions not covered by withholding).

Married couples and registered partners who live together typically file a joint tax return, which covers income and assets of both spouses/partners and any dependent children.

Residents vs. Non-Residents

The filing obligation depends on your tax status:

• Residents declare worldwide income and assets, with relief for foreign taxes when applicable.
• Non-residents with limited tax liability declare only those incomes and assets that are taxable in AR (for example Swiss real estate or a permanent establishment within the canton).

Interaction with Withholding Tax (Quellensteuer)

Foreign nationals without a permanent residence permit may be subject to withholding tax. In AR:

• Your employer deducts tax directly from your salary according to the applicable withholding tariff.
• You may still need, or be entitled, to a subsequent ordinary assessment if:
  • Your income exceeds a certain threshold,
  • You have substantial additional income or assets,
  • You want to claim deductions not reflected in the withholding tariff.

Withholding tax already paid will be credited against your final tax due; this can result in either an additional payment or a refund.

Filing Deadlines

Appenzell Ausserrhoden sets annual deadlines for income and wealth tax returns. Typically:

• Tax returns are filed for each calendar year.
• The standard filing deadline is some months after the end of the tax year.
• Deadlines may differ depending on whether individuals or legal entities file.

Exact due dates vary from year to year. Paper-based and electronic filings may have different deadlines. Extensions may be requested if needed.

Extensions of Time

If you cannot submit your tax return by the original deadline, you may request an extension:

• Requests normally must be made before the original deadline expires.
• Extensions are granted for a limited additional period.
• Further extensions may be possible in justified cases (e.g. illness, missing documents, complexity).

Documents and Information Required

To file your AR tax return, you typically need (non-exhaustive list):

• Salary certificates (Lohnausweise) for all employments,
• Accounts and income statements for self-employment or business activities,
• Bank and investment statements (as of year-end),
• Information on real estate (Switzerland and abroad),
• Details of deductible expenses (commuting costs, professional expenses),
• Records of pension contributions and social security payments,
• Insurance premium statements if deductible,
• Information on dependants (children, partners),
• Details of foreign income and foreign taxes paid (for treaty or unilateral relief).

Additional documents may be required depending on individual circumstances (e.g. business records, cross-border employment documentation, assets abroad, etc.).

New Arrivals and Departures

Special rules apply if you move into or out of Appenzell Ausserrhoden during the tax year:

• If you become resident or leave the canton, you must declare income/assets for the period you lived there or had tax liability.
• Make sure arrival and departure dates are recorded correctly.
• If you move to another Swiss canton or abroad, income must be allocated appropriately.

Self-Employed Persons and Business Owners

If you are self-employed or operate a business in AR:

• You must file a full tax return including business income and assets,
• Submit financial accounts (profit and loss statement, balance sheet),
• Be subject to income tax and, where applicable, capital tax on business assets.

Real Estate Owners

If you own real estate in Appenzell Ausserrhoden, you must declare:

• Rental income or imputed rental value,
• Mortgage interest and any eligible property deductions,
• The taxable value of the property for wealth tax purposes.

Even non-residents owning property in AR may be subject to limited tax liability and required to file a return.

Consequences of Late or Non-Filing

Late or missing filings may lead to:

• Reminder notices and administrative fees,
• Estimated (default) assessments by the tax authorities,
• Penalties or interest on overdue payments.

Practical Considerations

In practice, many taxpayers in AR:

• Use the official cantonal tax software or online portal if provided,
• Keep a dedicated documentation file for all tax-relevant income, assets, and deductions,
• Consult a tax adviser in complex or cross-border situations (foreign income, real estate abroad, etc.).

The filing requirements should always be viewed together with the relevant rates, deductions, special rules and examples to fully understand your tax situation.