In Neuchâtel, wealth tax is filed together with the individual income tax return. The canton offers electronic preparation via Clic & Tax and online submission through the Guichet unique portal, as well as traditional paper filing. Taxation is centralised at cantonal level (no separate municipal tax authorities).

Filing Timeline (Typical Cycle)

1. January–February: Neuchâtel issues filing invitations and releases/updates Clic & Tax for the new tax year.
2. Ordinary due date (private individuals): The tax return is usually due by 21 February of the following year.
3. Ordinary due date (companies): Corporate tax returns are generally due by 31 March.
4. Extension window: Extensions are possible, typically up to 31 October for both individuals and companies; a written or online request is required.
5. Assessment & billing: Provisional bills may be issued; final assessments follow review of the return. Late payments accrue interest and may trigger reminder fees.

Always verify the current-year dates and printed due date on your Neuchâtel tax invitation or the official portal before filing.

How to File in Neuchâtel

1) Clic & Tax + Guichet unique (recommended)

• Download and install the current-year Clic & Tax software from the Neuchâtel tax administration website.
• Complete all income schedules and the 31 December wealth statement (assets, liabilities, allowances) within Clic & Tax.
• Choose the Guichet unique transmission option in the software to submit the return electronically, including supporting documents where possible.
• Keep the electronic quittance (confirmation) and a copy of your Clic & Tax file for your records.

2) Paper Return

• Use the official paper forms, or print the declaration and barcode summary generated by Clic & Tax.
• Sign the required pages (you and your spouse/partner, if applicable).
• Attach copies of supporting documents; keep originals for your own files.
• Send the complete return to the address indicated on the filing invitation or as instructed by the tax office.

Extensions

If you cannot file by the ordinary due date, request an extension (demande de délai). In Neuchâtel, extensions are granted on request, but there are clear limits and possible fees.

• Channel: Submit an extension request via the Guichet unique online service or by a brief written, motivated request to the tax administration.
• Free period: Extensions are generally free until 30 April; beyond that, a fee (typically up to CHF 40) may be charged.
• Maximum extension: No extension is granted beyond 31 October for the relevant tax year.
• Request before due date: File the extension request before the printed deadline to avoid reminders and estimated assessments.
• Penalties: Failure to file despite reminders can result in discretionary assessments and fines, in addition to reminder fees.

Provisional Payments, Interest & Adjustments

Neuchâtel issues provisional instalments based on prior assessments or estimated income and wealth. If your situation changes materially, 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 printed on each invoice so payments are correctly allocated.
• Partial payments: Usually permitted; retain payment confirmations and bills for reconciliation with the final assessment.
• Objections (Einsprache / réclamation): If you disagree with the assessment, file a written objection within the deadline indicated on the tax notice.

Nonresidents with Neuchâtel-Situs Assets

Nonresidents owning Neuchâtel real estate or business assets normally file a limited Swiss 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

Clic & Tax versions, Guichet unique procedures, deadlines, and tariff parameters are updated annually. Confirm the current-year requirements and due dates on the official Neuchâtel tax administration and Guichet unique portals before submitting your return.