In Valais, wealth tax (impôt sur la fortune / Vermögenssteuer) is filed together with the individual income tax return. Taxpayers can file electronically using eTax VS, the cantonal e-filing system for natural persons. Paper returns remain available. Communal and cantonal taxes are assessed jointly and based on income and net wealth.

Filing Timeline (Typical Cycle)

1. February–March: Valais issues filing invitations and publishes the current-year eTax VS software.
2. Ordinary due date — individuals: The income & wealth return is generally due by 31 March of the year following the tax year.
3. Ordinary due date — companies: Corporate tax returns are usually due by 30 June.
4. Extension window: Extensions can be requested online or in writing. Practice typically allows extensions to around 30 September (individuals) and 31 December (companies).
5. Assessment & billing: Valais may issue provisional bills during the year; final assessments follow review. Late payments accrue interest and may trigger reminder fees.

Check the deadline printed on your filing invitation, as municipalities may set specific dates.

How to File in Valais

1) eTax VS (recommended)

• Download eTax VS from the Valais tax administration website.
• Complete income schedules and the 31 December wealth statement (assets, liabilities, allowances).
• Attach supporting documents (bank statements, securities inventories, real estate valuations, etc.).
• Submit electronically through the integrated e-filing function.
• Retain the confirmation receipt and the eTax data file for your records.

2) Paper Return

• Use the official forms included with your filing invitation (FR/DE/IT versions available).
• Attach copies of all supporting documentation.
• Sign the return and submit it to the address indicated (communal tax office or cantonal service, depending on the municipality).

Extensions

If you cannot file by the ordinary due date, you must request an extension (prolongation / Fristerstreckung). Valais offers online and written requests.

• Online extension: Submit your request via the official cantonal website or your municipality’s extension form.
• Typical maximum — individuals: Extensions often granted until around 30 September.
• Typical maximum — companies: Extensions commonly granted until 31 December.
• Request before due date: Submit the request before 31 March (or printed local deadline).
• Penalties: Missing or late filings may result in reminder fees, fines, and estimated assessments.

Provisional Payments, Interest & Adjustments

Valais issues provisional tax bills based on prior years’ data or estimates. If your income or wealth changes significantly, you may request an adjustment. After filing, a final assessment determines the definitive amount owed.

• Payment references: Use the QR-bill reference on each invoice.
• Partial payments: Allowed; retain receipts for reconciliation.
• Late payments: Accrue interest at the cantonal rate; reminder fees may apply.
• Objections: File an opposition / Einsprache within the deadline printed on the assessment notice.

Nonresidents with Valais-Situs Assets

Nonresidents owning Valais real estate or business assets must file a limited tax return covering Swiss-situs income and wealth. A Swiss representative or local correspondence address is often required. See the Nonresident Guide.

Document Checklist (Wealth Section)

Prepare and upload/retain the following for your 31 December wealth declaration:

Annual Changes

eTax VS software, deadlines, allowances and multipliers are updated annually. Always verify the current-year requirements and dates on the Valais tax administration website before filing.