In Grisons (Graubünden), wealth tax is filed together with the individual income tax return. The canton supports e-filing via its official SofTax GR software and also accepts traditional paper filing. Cantonal and communal taxes are combined in the assessment.

Filing Timeline (Typical Cycle)

1. January–February: Grisons issues filing invitations and releases the current-year SofTax GR versions for download (natural and legal persons).
2. Ordinary due date (most private individuals): Typically 31 March of the following year for employees, pensioners, students, unemployed persons and similar categories.
3. Self-employed & nonresidents with GR assets: Commonly 30 September of the following year (self-employed, farmers and nonresidents with property or permanent establishments in the canton).
4. Companies: Corporate income and capital tax returns are generally due around 30 September (as indicated on the corporate return).
5. Extension window: Extensions can usually be requested online or in writing; for many private individuals the maximum extension is often to 30 September.
6. Assessment & billing: Provisional bills may be issued during the year; final assessments follow review of the return. Late payments accrue interest.

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

How to File in Grisons

1) e-Filing via SofTax GR (recommended)

• Download the latest SofTax GR NP (natural persons) from the cantonal tax administration website using the link or access details in your filing invitation.
• Complete income schedules and the 31 December wealth statement (assets, liabilities, allowances).
• Use the provided passcode to transmit your return electronically; supporting documents can be sent electronically (e.g. via DocCapture / upload) or retained in case of queries, depending on the year’s rules.
• Keep a copy of the electronic confirmation and your SofTax GR file for your records.

2) Paper Return

• Use the official paper forms for the relevant tax year or print the forms generated by SofTax GR.
• Sign the main return or barcode summary page and attach copies of statements; keep originals for your records.
• Submit the return to the address indicated on the filing invitation (the municipal tax office or central cantonal address).

Extensions

If you cannot file by the ordinary due date, request an extension (Fristerstreckung) from the Grisons tax administration. Requests can typically be made via an online form or in writing to the competent municipal tax office.

• Request before due date: Submit the extension request before the original deadline (e.g. 31 March) to avoid reminders and estimated assessments.
• Online extension: Use the cantonal e-portal or designated online form to extend the deadline for income and wealth tax returns.
• Maximum extension: For many individuals, extensions are generally granted up to around 30 September of the filing year; corporate practice may differ.
• Advisor mandate: A tax representative can request and manage extensions on your behalf.
• Penalties: Late or missing returns can trigger reminder fees, fines, and discretionary (estimated) assessments.

Provisional Payments, Interest & Adjustments

Grisons issues provisional instalments based on previous assessments or estimated income and wealth. If your situation changes substantially, you may request an adjustment to the provisional amounts. 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 to ensure correct allocation.
• Partial payments: Typically allowed; retain payment confirmations and invoices for reconciliation with the final assessment.
• Objections (Einsprache): If you disagree with the assessment, file a written objection within the deadline stated on the assessment notice.

Nonresidents with Grisons-Situs Assets

Nonresidents owning Grisons 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, SofTax GR versions, deadlines, and communal contributions are updated annually. Confirm the current-year requirements and due dates on the official Grisons tax administration portal before submitting your return.