In Uri, wealth tax is filed together with the individual income tax return. The canton uses a modern, online-only system called eTax.UR for natural persons and now also for legal entities. Returns are completed and submitted electronically via etax.ur.ch; separate postal submission of documents is generally not accepted when filing online.

Filing Timeline (Typical Cycle)

1. Early–Mid February: Uri sends activation letters with PID number and access code and opens the current-year eTax.UR modules for natural and legal persons.
2. Ordinary due date — individuals: The income & wealth tax return is generally due by 31 March of the year following the tax year.
3. Ordinary due date — companies: In practice, corporate returns (juridical persons) are due later in the year, typically by 31 July.
4. Extension window: Extensions can be requested online or in writing; practice typically allows individuals to extend to around 30 September and companies to around 31 December, subject to approval.
5. Assessment & billing: Provisional bills may be issued; after review of the return, a final assessment is issued. Late payments accrue interest and may trigger reminder fees.

Always confirm the current-year deadlines on your activation letter and the Uri tax portal, as dates may vary slightly by year and taxpayer category.

How to File in Uri

1) eTax.UR (recommended / standard)

• Go to etax.ur.ch and register if you have not used eTax.UR before (email, mobile number and a secure password are required).
• After login, click “+ Neue Steuererklärung” and enter your PID number and access code from the activation letter to open the current-year return.
• Complete all income schedules and your 31 December wealth statement (assets, liabilities, allowances) directly online.
• Upload all supporting documents (bank and securities statements, real estate valuations, mortgage confirmations, etc.) via the integrated Beleg-Uploader or SnapShare; separate postal submission of documents is not accepted for online filing.
• Run the built-in checks (Prüfen & Einreichen) and submit your return electronically. A separate handwritten signature is not required; identification is via PID and access data.

2) Paper Return (exceptional)

• Uri is increasingly geared towards online-only filing. Paper returns may still be available in exceptional cases (e.g. upon specific request), but the standard is eTax.UR.
• If a paper process is agreed, complete the official forms, sign them and attach copies of supporting documents.
• Send the return to the address indicated by the tax office (typically the cantonal tax administration in Altdorf).

Extensions

If you cannot file by the ordinary due date, you must request an extension (Fristerstreckung). Uri offers a straightforward online extension service; written requests are also possible.

• Online extension (natural persons): After receiving your activation letter, use the official online form linked on the Uri tax portal (or the link printed in the letter) to request more time.
• Typical maximum — individuals: Practice often allows extensions up to around 30 September of the filing year for natural persons.
• Typical maximum — companies: For corporate taxpayers, extensions are usually possible to around 31 December of the filing year.
• Request before due date: Submit your extension request before 31 March (individuals) or the printed corporate due date to avoid reminders and estimated assessments.
• Penalties: Late or missing returns can trigger reminder fees, fines, and discretionary assessments based on estimated income and wealth.

Provisional Payments, Interest & Adjustments

Uri issues provisional instalments based on prior assessments or estimated income and wealth. If your income or wealth changes significantly, you can request an adjustment to these instalments. After review of your filed return, the tax office issues a final assessment and bill; late payments accrue interest.

• Payment references: Use the QR-bill or payment reference printed on each invoice to ensure proper allocation.
• Partial payments: Typically allowed; keep payment confirmations and invoices for reconciliation with the final assessment.
• Due date for assessed taxes: Direct cantonal and communal taxes are generally due in the autumn of the tax year (e.g. 1 October), with payment periods indicated on the bill.
• Objections (Einsprache): If you disagree with the assessment, submit a written objection within the legal deadline shown on the tax notice.

Nonresidents with Uri-Situs Assets

Nonresidents owning Uri real estate or business assets (including permanent establishments) are generally subject to limited Swiss tax liability and must 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 for more details.

Document Checklist (Wealth Section)

Prepare and upload/retain the following to support your 31 December wealth statement:

Annual Changes

eTax.UR modules, deadlines, extension rules and parameters (rates, allowances) are updated annually. Confirm the current-year requirements and dates on the official Uri tax administration and eTax.UR support portals before submitting your return.