In Lucerne, wealth tax is filed together with the individual income tax return. The canton supports electronic preparation using the official tax software and e-filing upload, alongside traditional paper filing. Cantonal and communal taxes are assessed together; the effective burden depends on communal tax shares.

Filing Timeline (Typical Cycle)

1. January–February: Lucerne issues filing invitations and releases the current-year tax software for download.
2. Ordinary due date: The due date for private individuals is printed on the return; in recent years it has typically fallen between end of March and late summer of the following year.
3. Extension window: Deadline extensions can usually be requested online (e-fristerstreckung) or in writing, often up to 31 December of the filing year for individuals.
4. Assessment & billing: Provisional bills may be issued during the year; final assessments follow review. Late payments accrue interest.

Always rely on the due date printed on your Lucerne tax invitation and confirm current-year rules on the cantonal tax portal.

How to File in Lucerne

1) e-Filing (recommended)

• Download and install the official Lucerne tax declaration software for the relevant tax year.
• Complete income schedules and the 31 December wealth statement (assets, liabilities, allowances).
• Use the built-in e-filing function to upload your return to the cantonal portal, or generate the required electronic file and submit it as instructed.
• Upload or retain supporting documents (bank and securities statements, valuation extracts) as required for the year.

2) Paper Return

• Use the official paper forms for the tax year, or print the forms generated by the tax software.
• Sign the return and attach copies of statements; keep originals for your 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 from the Lucerne tax administration. Extensions are usually granted upon timely request; longer extensions may be tied to conditions or preliminary payments.

• Request before due date: Submit your extension request before the printed deadline to avoid reminders and estimated assessments.
• Online extension: Use the cantonal e-Fristerstreckung service where available for a faster, paperless request.
• Maximum extension: In practice, extensions for individuals are often possible until 31 December of the filing year; check the current limits for your category.
• Advisor mandate: A tax representative can request and track extensions on your behalf.
• Penalties: Late or missing returns can trigger reminder fees, fines, and discretionary (estimated) assessments.

Provisional Payments, Interest & Adjustments

Lucerne issues provisional instalments based on past assessments or estimated income and wealth. If your situation changes significantly, you may request an adjustment of these instalments. 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 number printed on each invoice so payments can be correctly allocated.
• Partial payments: Usually permitted; retain payment confirmations and invoices for reconciliation against the final assessment.
• Objections (Einsprache): If you disagree with the assessment, submit a written objection within the deadline indicated on the assessment notice.

Nonresidents with Lucerne-Situs Assets

Nonresidents owning Lucerne real estate or business assets typically 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, tax software versions, e-filing rules, and communal shares are updated annually. Confirm the current-year requirements, technical instructions, and due dates on the official Lucerne tax administration portal before submitting your return.