In Fribourg, wealth tax is filed together with the individual income tax return. The canton supports e-filing via its official FriTax software, alongside traditional paper filing. Cantonal and communal multipliers are applied during assessment and billing.

Filing Timeline (Typical Cycle)

1. January–February: Fribourg issues filing invitations and makes the current-year FriTax version available for download.
2. Ordinary due date (private individuals): Typically 31 March of the following year.
3. Companies: Corporate returns are generally due by 31 August (date printed on the return).
4. Extension window: Extensions may be granted on request, usually up to 15 December for private individuals and 31 December for companies.
5. Assessment & billing: Provisional bills may be issued; final assessments follow review. Late payments accrue interest.

Always verify the current-year dates on the official Fribourg tax administration (FriTax) portal before filing.

How to File in Fribourg

1) e-Filing via FriTax (recommended)

• Download or access FriTax from the Fribourg tax administration website (link usually provided in the filing invitation).
• Complete income schedules and the 31 December wealth statement (assets, liabilities, allowances).
• Attach or upload supporting documents (bank statements, valuation extracts) as requested.
• Submit electronically via FriTax. In many cases, only a limited set of supporting documents must be sent; others are retained in your records.

2) Paper Return

• Use the official forms for the relevant tax year, or print the forms generated by FriTax.
• Sign the return or barcode summary page and attach copies of statements; keep originals for your own records.
• Send the signed return to the address indicated on the filing invitation or as instructed by the municipal tax office.

Extensions

If you cannot file by the ordinary due date, request an extension online or in writing from the Fribourg tax administration. Extensions are usually granted on request, up to the canton’s maximum dates for the year.

• Request before due date: Submit the extension request before 31 March (or the printed deadline) to avoid reminders and estimated assessments.
• Online or written request: Use the canton’s online extension tool if available, or file a brief written request to the tax office.
• Maximum extension: In practice, private individuals can often obtain extensions until 15 December; companies typically until 31 December of the filing year.
• Advisor mandate: Your tax representative can request and monitor extensions for you.
• Penalties: Late or missing returns can trigger reminder fees, fines, and estimated assessments.

Provisional Payments, Interest & Adjustments

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

• Payment references: Use the QR-bill or payment reference printed on each invoice.
• Partial payments: Usually permitted; keep payment confirmations and invoices for reconciliation.
• Objections (Einsprache): If you disagree with the assessment, submit a written objection within the deadline indicated on the assessment notice.

Nonresidents with Fribourg-Situs Assets

Nonresidents owning Fribourg real estate or business assets generally file a limited return covering Swiss-situs income and wealth only. 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, FriTax versions, deadlines, and municipal multipliers are updated annually. Confirm the current-year requirements and due dates on the official Fribourg tax administration portal before submitting your return.