In Appenzell Innerrhoden, wealth tax is filed together with the individual income tax return. The canton primarily supports paper filing, with limited electronic submission options depending on municipality and taxpayer profile. Municipal multipliers apply during assessment and billing.

Filing Timeline (Typical Cycle)

1. January–February: Filing invitations are issued and official forms become available.
2. Ordinary due date: Typically 30 April of the following year for most individual taxpayers.
3. Extension window: Extensions may be requested; approval is generally required from the tax office or municipal authority.
4. Assessment & billing: Provisional bills may be issued; final assessments follow review. Late payments accrue interest.

Always verify the current-year dates with the Appenzell Innerrhoden tax administration before filing.

How to File in Appenzell Innerrhoden

1) Paper Return (standard)

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

2) Electronic Submission (limited availability)

• Some municipalities accept electronic files or scanned submissions via secure channels.
• Check the instructions provided with the filing invitation.
• Supporting documents may still need to be delivered physically.

Extensions

If you cannot file by the ordinary due date, request an extension from the cantonal or municipal tax office. Extensions are usually granted upon request; additional time may require brief justification or advisor involvement.

• Request before due date: Prevents reminders and estimated assessments.
• Advisor mandate: Representatives can request and track extensions for you.
• Penalties: Late or missing returns can trigger fees and estimates.

Provisional Payments, Interest & Adjustments

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

• Payment references: Use the exact reference on your bill.
• Partial payments: Usually permitted; retain confirmations for reconciliation.
• Objections (Einsprache): If you disagree with the assessment, file within the stated deadline.

Nonresidents with Appenzell Innerrhoden-Situs Assets

Nonresidents owning Innerrhoden 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 retain the following to support your 31 December wealth statement:

Annual Changes

Forms, filing instructions, and municipal multipliers are updated annually. Confirm the current-year requirements and deadlines on the official Appenzell Innerrhoden tax portal before submitting.