In Schwyz, wealth tax is filed together with the individual income tax return. The canton supports e-filing, online extensions, and adjustable provisional payments. Municipal multipliers are applied at assessment and billing.

Filing Timeline (Typical Cycle)

1. January–February: Schwyz issues filing invitations and opens the e-filing module.
2. Ordinary due date: Typically in March for the prior tax year (exact date set annually).
3. Extension window: Request online before the due date; further time may require a brief justification or advisor mandate.
4. Assessment & billing: Provisional bills may be issued; the final assessment follows review. Late payments accrue interest.

Always confirm the current year’s specific dates on the official Schwyz portal before filing.

How to File in Schwyz

1) e-Filing (recommended)

• Log in to the cantonal e-filing portal.
• Complete income schedules and the 31 December wealth statement (assets, liabilities, allowances).
• Upload supporting PDFs (bank/securities statements, valuation extracts) and submit electronically.

2) Paper Return (if available)

• Use the official forms for the relevant tax year.
• Attach copies of statements; retain originals in your files.
• Post 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, submit an online extension request ahead of time. Initial extensions are typically granted; further extensions may require a short explanation or advisor submission.

• Request early: Prevents reminders and estimated assessments.
• Advisor mandate: Your representative can request and track extensions on your behalf.
• Penalties: Missing deadlines without an approved extension may trigger fees and default estimates.

Provisional Payments, Interest & Adjustments

Schwyz issues provisional instalments based on prior data or estimates. You can adjust these to reflect changes in income or wealth. After processing your return, the canton issues the final bill. Late payments accrue interest at the cantonal rate.

• Payment references: Use the QR/ISR reference on your bill.
• Partial payments: Generally accepted; keep confirmation slips.
• Objections (Einsprache): If you disagree with the assessment, file an objection within the deadline stated on the notice.

Nonresidents with Schwyz-Situs Assets

Nonresidents owning Schwyz real estate or business assets file a limited return covering Swiss-situs income and wealth. A Swiss correspondence address or tax representative is typically 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, e-filing modules, and municipal multipliers are updated annually. Confirm the current requirements and deadlines on the Schwyz portal before submitting.