In Aargau, wealth tax is filed together with the individual income tax return. The canton supports e-filing (EasyTax), online extensions, and adjustable provisional payments. Municipal multipliers are applied during assessment and billing.

Filing Timeline (Typical Cycle)

1. January–February: Aargau issues filing invitations and releases the EasyTax / e-filing modules for the new tax year.
2. Ordinary due date: Typically 31 March of the following year for most individual taxpayers; self-employed individuals often have later deadlines as communicated by the tax office.
3. Extension window: Online extensions are available; first reminders are usually issued only after mid-year, but formal requests are required for longer extensions.
4. Assessment & billing: Provisional bills may be issued; final assessments follow review. Late payments accrue interest.

Always verify the current-year dates on the Aargau tax administration portal before filing.

How to File in Aargau

1) e-Filing (recommended)

• Use the canton’s EasyTax solution (download or online access via Steuerverwaltung Aargau).
• Complete income schedules and the 31 December wealth statement (assets, liabilities, allowances).
• Upload or retain supporting PDFs (bank statements, valuation extracts) and submit electronically as instructed.

2) Paper Return (if applicable)

• Use the official forms for the relevant tax year provided by the cantonal tax administration.
• Attach copies of statements; keep originals for your records.
• Send to the address indicated on the filing invitation or as instructed by the tax office or municipality.

Extensions

If you cannot file by the ordinary due date, request an extension via the cantonal online services, EasyTax, or a written request. Aargau typically allows extensions on request; additional time may require brief justification or advisor submission.

• Request before due date: Helps avoid reminders and estimated assessments.
• Short initial tolerance: In practice, reminders are often issued only after mid-year, but this does not remove the obligation to file or request more time.
• Advisor mandate: Your representative can request and track extensions for you.
• Penalties: Late or missing returns can trigger fees, interest, and estimated assessments.

Provisional Payments, Interest & Adjustments

Aargau issues provisional instalments based on prior assessments or estimates. You may request adjustments if your income or wealth changes significantly. After filing and review, a final bill is issued. Late payments accrue interest at the cantonal rate.

• Payment references: Use the exact QR/ISR reference on your bill for each payment.
• Partial payments: Are usually permitted; keep bank confirmations and notices for reconciliation.
• Objections (Einsprache): If you disagree with the assessment, file an objection within the deadline stated on the notice.

Nonresidents with Aargau-Situs Assets

Nonresidents owning Aargau real estate or business assets typically file a limited return covering Swiss-situs income and wealth. A Swiss correspondence address or tax representative is often required. See the Nonresident Guide.

Document Checklist (Wealth Section)

Prepare and upload/retain the following to support your 31 December wealth statement:

Annual Changes

Forms, EasyTax versions, and municipal multipliers are updated annually. Confirm the current-year requirements and deadlines on the official Aargau tax portal before submitting.