In St. Gallen, wealth tax is filed together with the individual income tax return. The canton supports online filing via the eTaxes SG portal, offering a largely paperless submission process, while paper filing remains available upon request. Cantonal and municipal taxes are assessed together, with municipal multipliers applied in the final assessment.

Filing Timeline (Typical Cycle)

1. January–February: St. Gallen issues filing invitations and activates the current-year eTaxes SG modules.
2. Ordinary due date (private individuals): Generally 31 March for the prior tax year.
3. Ordinary due date (companies): Usually 30 June, with printed deadlines applicable for specific cases.
4. Extensions: Initial extensions typically to 30 September upon request; further extensions may be granted with justification and fees.
5. Assessment & billing: Provisional bills may be issued; final assessments follow review. Late payments accrue interest and may trigger reminder fees.

Always rely on the printed due date in your filing invitation or in the eTaxes SG portal.

How to File in St. Gallen

1) eTaxes SG (recommended)

• Open the eTaxes SG portal and log in using the credentials or activation code provided with your filing invitation.
• Complete income schedules and the 31 December wealth statement (assets, liabilities, allowances) directly online.
• Upload supporting documents (bank statements, securities reports, real estate valuations, pension summaries, etc.).
• Submit electronically; in most cases, no separate paper signature is required when filing fully online.

2) Paper Return

• Use the official forms provided with your filing invitation or print the forms generated by eTaxes SG.
• Sign the return and attach copies of supporting documentation; keep originals for your records.
• Send the completed return to the address indicated on the filing invitation or submit via your municipal tax office.

Extensions

If you cannot file by the ordinary due date, request an extension (Fristerstreckung) from the St. Gallen tax administration. The canton offers online and written extension options.

• Online request: File an extension request via the eTaxes SG portal or the dedicated online extension service.
• Typical maximum (individuals): Extensions are commonly granted up to 30 September.
• Further extensions: Possible with justification, sometimes subject to fees.
• Companies: Corporate extensions are usually available beyond 30 June, subject to approval.
• Request before due date: Submit the extension request before 31 March (or the printed deadline) to avoid reminders and estimated assessments.
• Penalties: Failure to file despite reminders can result in reminder fees, fines, and discretionary assessments.

Provisional Payments, Interest & Adjustments

St. Gallen issues provisional instalments based on previous assessments or estimated income and wealth. If your situation changes significantly, you may request an adjustment. After filing and review, a final assessment and bill is issued; late payments accrue interest.

• Payment references: Use the QR-bill or reference printed on each invoice for proper allocation.
• Partial payments: Usually permitted; retain confirmations and invoices for reconciliation.
• Objections (Einsprache): If you disagree with the final assessment, file a written objection within the deadline shown on the notice.

Nonresidents with St. Gallen-Situs Assets

Nonresidents owning St. Gallen 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

eTaxes SG modules, deadlines, and municipal multipliers are updated annually. Confirm the current-year requirements and dates on the official St. Gallen tax administration portal before submitting your return.