In Schaffhausen, wealth tax is filed together with the individual income tax return. The canton supports electronic preparation with the Steuern24 software and fully digital eFiling, as well as traditional paper submission. Cantonal and communal taxes are assessed together based on the combined income and wealth position.

Filing Timeline (Typical Cycle)

1. End of January: Schaffhausen issues filing invitations, including the eFiling code and access details for Steuern24.
2. Ordinary due date (private individuals): Tax returns for income and wealth are generally due by 31 March of the following year.
3. Ordinary due date (companies / complex cases): For many corporate taxpayers and some self-employed or special cases, deadlines are set later in the year (often around 30 September, as printed on the return).
4. Extension window: Extensions can be requested online or in writing; for individuals, practice allows extensions typically up to 30 November, and for companies up to 31 December, subject to approval.
5. Assessment & billing: Provisional bills may be issued; final assessments follow review. Late payments accrue interest and may attract reminder fees.

Always verify the current-year dates on your Schaffhausen tax invitation or the cantonal tax portal before filing.

How to File in Schaffhausen

1) Steuern24 + eFiling (recommended)

• Download and install the current-year Steuern24 software from the Schaffhausen tax administration website.
• Complete all income schedules and the 31 December wealth statement (assets, liabilities, allowances) in Steuern24.
• Scan or photograph supporting documents (e.g. via the DocCapture app) and attach them directly in the software as you complete the return.
• Use the eFiling function and the eFiling code printed on your tax return to transmit data and documents securely to the tax administration.
• Retain the electronic confirmation and your Steuern24 file for your records; no separate postal submission is required when fully e-filed.

2) Paper Return

• Print the forms generated by Steuern24, or use the official paper forms provided with your filing invitation.
• Sign the return and attach copies of statements; keep originals for your records.
• Submit the signed return and attachments by post to the address indicated on the filing invitation or to your municipal tax office.

Extensions

If you cannot file by the ordinary due date, request an extension (Fristerstreckung) from the Schaffhausen tax administration. The canton offers an online extension service as well as traditional written requests.

• Online extension: Use the cantonal eFristerstreckung service or the link/QR code printed on your tax return to request additional time.
• Typical maximum (individuals): Extensions are usually granted up to around 30 November of the filing year.
• Typical maximum (companies): For corporate taxpayers, extensions are typically possible up to around 31 December, depending on the situation.
• Request before due date: Submit the extension request before 31 March (or the printed deadline) to avoid reminders and estimated assessments.
• Penalties: Persistent late or missing returns can trigger reminder fees, fines, and discretionary (estimated) assessments.

Provisional Payments, Interest & Adjustments

Schaffhausen issues provisional instalments based on prior assessments or estimates of income and wealth. If your situation changes significantly, you may request an adjustment to the provisional invoices. After filing and review, a final bill is issued; late payments accrue interest.

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

Nonresidents with Schaffhausen-Situs Assets

Nonresidents owning Schaffhausen 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

Steuern24 versions, eFiling rules, deadlines, and communal parameters are updated annually. Confirm the current-year requirements and due dates on the official Schaffhausen tax administration portal before submitting your return.