In Glarus, wealth tax is filed together with the individual income tax return. The canton supports e-filing via eTax.GL as well as traditional paper filing. Cantonal and communal tax are combined; the effective burden depends on the applicable tariff and communal share.

Filing Timeline (Typical Cycle)

1. January–February: Glarus issues filing invitations and activates the current-year eTax.GL modules.
2. Ordinary due date (private individuals): Typically 31 March of the following year.
3. Companies: Corporate returns are generally due by 30 June.
4. Extension window: Extensions can usually be requested online or in writing; in practice, they are often granted up to 31 December for individuals and 31 March of the following year 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 Glarus tax administration / eTax.GL portal before filing.

How to File in Glarus

1) e-Filing via eTax.GL (recommended)

• Access eTax.GL via the Glarus tax administration website using the access data from your filing invitation.
• Complete income schedules and the 31 December wealth statement (assets, liabilities, allowances).
• Attach or upload supporting documents (bank and securities statements, valuation extracts) as requested.
• Submit the return electronically; depending on settings, you may need to return a signed confirmation or signature page.

2) Paper Return

• Use the official paper forms for the relevant tax year or print the forms generated by eTax.GL.
• Sign the return and attach copies of statements; keep originals for your records.
• Send the 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 via the Glarus online form or in writing. Extensions are typically available for both individuals and companies, up to the canton’s maximum dates for the year.

• Request before due date: Submit the extension request by 31 March (or the printed deadline) to avoid reminders and estimated assessments.
• Online extension: Use the cantonal online form for deadline extensions for natural persons and legal entities.
• Maximum extension: Common practice allows individuals to extend to 31 December, companies often to 31 March of the following year.
• Advisor mandate: A tax representative can request and monitor extensions on your behalf.
• Penalties: Late or missing returns can trigger reminder fees, fines, and discretionary assessments.

Provisional Payments, Interest & Adjustments

Glarus issues provisional instalments based on prior assessments or estimated income and wealth. You may request adjustments if your situation changes materially. 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 shown on the assessment notice.

Nonresidents with Glarus-Situs Assets

Nonresidents owning Glarus 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, eTax.GL versions, deadlines, and communal shares are updated annually. Confirm the current-year requirements and due dates on the official Glarus tax administration portal before submitting your return.