Tax return deadlines for GmbH/SARL owners in 2026: All Swiss cantons and compliance tips
Swiss businesses must file tax returns annually – this obligation applies to every registered company without exception.
Yet the specific filing deadlines, extension possibilities, and procedural requirements vary based on several factors: your canton of registration, your financial year-end date, and your company’s particular circumstances.
Having clear visibility on these dates matters. It allows you to plan liquidity for upcoming tax payments, reduce the risk of late-filing penalties or interest, and maintain a clean compliance record with both cantonal and federal authorities.
In this article, we aim to bring structure to a process that often feels unclear, help you understand what applies to your situation, and give you a reliable timeline to plan around. However, you should treat the information here as practical guidance rather than formal filing notice. Your cantonal tax administration will always confirm your exact deadline – if it differs slightly from what’s listed here, follow the date stated by the administration. This guide addresses deadlines for tax returns and tips relevant specifically to Swiss GmbH/SARL owners.
The three tax layers that apply to your business in Switzerland
Before diving into deadlines, it’s important to understand that Switzerland operates a three-tier tax system:
- Federal direct tax is charged at national level by the Swiss Confederation. For companies, it applies to net profit and follows a uniform rate across the country, regardless of where your business is based.
- Cantonal taxes are determined independently by each of the 26 cantons. This is where the biggest differences appear: every canton defines its own rules and rates for taxing profit and capital, which is why your location has such a strong impact on your overall tax burden.
- Communal taxes sit at the local level. Municipalities calculate their share by applying a multiplier to the cantonal tax, meaning the final amount can vary even within the same canton depending on where your business is registered.
From a filing perspective, the process is simpler than the structure suggests. In most cantons, you submit one personal and one corporate tax return through the cantonal tax office. Each declaration is used to determine federal, cantonal, and communal taxes. The assessments, however, are issued separately: federal tax arrives on its own notice, while cantonal and communal taxes are combined.
Two tax returns you must file as a GmbH/SARL owner
Many business owners assume that filing “company taxes” covers everything. It doesn’t. When you own a GmbH/SARL, you face two separate tax obligations with two different sets of deadlines:
- Your personal tax return – As an individual resident in Switzerland, you must declare your worldwide income and assets. This includes the salary you pay yourself from your company and any dividends you receive as a shareholder.
- Your company’s corporate tax return – Your GmbH/SARL is a separate legal entity that pays tax on its profits. This filing is independent from your personal situation.
Think of it this way: your company earns money and pays tax on those earnings (corporate profit tax). Then, when you take money out – whether as salary or dividends – you pay tax again on your personal return. Two entities, two returns, two sets of deadlines.
Important note on dividends: When your GmbH pays dividends, 35% federal withholding tax (Verrechnungssteuer) is deducted at source. As a Swiss-resident shareholder, you can reclaim this amount in full through your personal tax return, provided you correctly declare the dividend income.
Let’s look at each filing requirement in detail.
Personal tax return deadlines (tax year 2025, filed in 2026)
Your personal tax return covers all income you received during 2025, including your salary from the company, dividend payments, investment returns, rental income, and any other sources. Most cantons set the ordinary deadline in March or April, with extensions available upon request.
| Canton | Ordinary Deadline | Extension |
| Aargau (AG) | 31 March 2026 | Automatic tolerance to 30 June |
| Appenzell Innerrhoden (AI) | 30 April 2026 | 30 November 2026 |
| Appenzell Ausserrhoden (AR) | 31 March 2026 | 31 October 2026 |
| Basel-Landschaft (BL) | 31 March 2026 | 30 November 2026 |
| Basel-Stadt (BS) | 31 March 2026 | 31 December 2026 |
| Bern (BE) | 15 March 2026 | 15 November 2026 |
| Fribourg (FR) | 31 March 2026 | 15 December 2026 |
| Geneva (GE) | 31 March 2026 | 30 November 2026* |
| Glarus (GL) | 31 March 2026 | 31 December 2026 |
| Graubünden (GR) | 31 March 2026 | 30 September 2026 |
| Jura (JU) | 28 February 2026 | 31 October 2026 |
| Lucerne (LU) | 31 March 2026 | 31 August 2026 |
| Neuchâtel (NE) | 20 February 2026 | 31 October 2026 |
| Nidwalden (NW) | 31 March 2026 | 31 December 2026 |
| Obwalden (OW) | 31 March 2026 | 31 December 2026 |
| Schaffhausen (SH) | 31 March 2026 | 30 November 2026 |
| Schwyz (SZ) | 31 March 2026 | 31 December 2026 |
| Solothurn (SO) | 31 March 2026 | 30 November 2026 |
| St. Gallen (SG) | 31 March 2026 | 30 September 2026 |
| Thurgau (TG) | 31 March 2026 | 30 September 2026 |
| Ticino (TI) | 30 April 2026 | 31 December 2026 |
| Uri (UR) | 31 March 2026 | 30 November 2026 |
| Valais (VS) | 31 March 2026 | 31 December 2026 |
| Vaud (VD) | 15 March 2026** | 30 September 2026 |
| Zug (ZG) | 30 April 2026 | 31 December 2026 |
| Zurich (ZH) | 31 March 2026 | 30 September 2026 (first extension) 30 November 2026 (second extension) |
*Geneva: Extensions beyond 30 November require written justification and may be granted until 31 December in exceptional cases.
**Vaud: While the official deadline is 15 March, taxpayers with unlimited tax liability benefit from a tolerance period until 30 June 2026 without needing to request an extension. Extensions beyond this can be requested until 30 September 2026.
What you’ll need for your personal return:
- Salary certificate (Lohnausweis) from your GmbH/SARL showing gross pay and social contributions
- Dividend statements if you received profit distributions, including confirmation of tax withheld
- Bank and investment account statements (Swiss and foreign)
- Property documents if you own real estate
- Receipts for deductible expenses
- Foreign tax documentation for claiming credits under double-tax treaties (Form DA-1)
Corporate tax return deadlines (tax year 2025, filed in 2026)
Your company reports its taxes based on the accounting year that closed on 31 December 2025. You submit one corporate tax return through your canton, and that declaration is used to determine profit and capital taxes at cantonal and communal level as well as federal profit tax. There is no separate federal filing to prepare for your business.
Unlike personal tax returns, company filings are scheduled later in the year. In most cantons, the standard filing window opens in early summer and runs into September. This timing is designed to give you enough space to complete your annual accounts and formally approve them at the general meeting before submitting the tax return.
| Canton | Ordinary Deadline | Extension |
| Aargau (AG) | 31 October 2026 (needs authority verification) | 31 December 2026 |
| Appenzell Innerrhoden (AI) | 31 May 2026 | 30 November 2026 |
| Appenzell Ausserrhoden (AR) | 30 June 2026 | 31 December 2026 |
| Basel-Landschaft (BL) | 30 June 2026 | 28 February 2027 |
| Basel-Stadt (BS) | 30 June 2026 | 31 December 2026 |
| Bern (BE) | 31 July 2026 | 15 November 2026 |
| Fribourg (FR) | 31 August 2026 | 31 December 2026 |
| Geneva (GE) | 30 April 2026 | 31 October 2026* |
| Glarus (GL) | 30 June 2026 | 31 December 2026 |
| Graubünden (GR) | 30 September 2026 | 31 December 2026 |
| Jura (JU) | 15 July 2026 | 31 October 2026 |
| Lucerne (LU) | 31 August 2026 | 30 November 2026 |
| Neuchâtel (NE) | 21 March 2026 | 31 October 2026 |
| Nidwalden (NW) | 30 June 2026 | 31 December 2026 |
| Obwalden (OW) | 30 June 2026 | 31 March 2027 |
| Schaffhausen (SH) | 30 September 2026 | 31 December 2026 |
| Schwyz (SZ) | 30 June 2026 | 31 December 2026 |
| Solothurn (SO) | 30 June 2026 | 30 November 2026 |
| St. Gallen (SG) | 30 June 2026 | 31 December 2026 |
| Thurgau (TG) | 30 June 2026 | 31 December 2026 |
| Ticino (TI) | 30 June 2026 | 31 January 2027 |
| Uri (UR) | 31 July 2026 | 31 December 2026 |
| Valais (VS) | 30 June 2026 | 31 December 2026 |
| Vaud (VD) | 12 September 2026*** | 30 November 2026 |
| Zug (ZG) | 30 September 2026 | 30 June 2027 |
| Zurich (ZH) | 30 September 2026 | 30 November 2026 |
*Geneva: Extensions beyond 31 October require written justification with valid reasons.
***Vaud: Companies have 255 days from the closing date to file without requesting an extension. Maximum extension is 285 days from closing.
What you’ll need for your corporate return:
- Finalised annual financial statements approved by the general assembly
- Trial balance and general ledger details
- Documentation for any unusual transactions or adjustments
- Breakdown of shareholders and any changes during the year
- Details of intercompany transactions if part of a group
- Prior year tax assessments for reference
- Capital tax declaration (share capital and reserves)
Penalties for late filing and non-compliance
| Violation | Consequence |
| Late filing without extension | Reminder fee |
| Failure to file after reminder | Second reminder with higher fee (CHF 100+) |
| Continued non-compliance | Discretionary assessment (Ermessenseinschätzung) |
| Wilful failure to file | Fine up to CHF 1,000 (up to CHF 10,000 for repeat offenses) |
| Tax evasion | Criminal penalties plus back taxes and interest |
Compliance tips when preparing tax filings on your own
Whether you’re handling personal returns, corporate returns, or both, these practical steps help you stay organised and avoid costly errors.
For personal return:
- Gather documentation early. Request your salary certificate from the company as soon as the year ends. Collect dividend statements, bank summaries, and receipts for deductible expenses before the deadline approaches.
- Don’t overlook deductions. Pillar 3a contributions (ensure payments are made by 31 December of the tax year – not the filing deadline), health insurance premiums, professional expenses, and commuting costs can meaningfully reduce your taxable income. Many people leave money on the table by forgetting eligible deductions.
- Claim the withholding tax refund. If you received dividends, ensure you declare the gross amount and claim back the withholding tax.
For corporate return:
- Close your books properly first. Your tax return flows directly from your statutory financial statements. Reconcile all bank accounts, clear suspense items, and confirm that revenue and expenses sit in the correct period.
- Hold your general assembly before filing. The tax return must be based on approved financial statements. Don’t file before your shareholders have formally approved the accounts.
- Download canton-specific forms early. Each canton has its own software or portal – eTax systems differ by location. Familiarise yourself with the format weeks before the deadline, not days.
- Understand what attachments are required. You’ll typically submit your profit and loss statement, balance sheet, and supplementary schedules. Some cantons require signed paper originals; others accept fully digital submissions.
For both returns:
- Request extensions before you need them. If there’s any chance you won’t meet a deadline, apply for an extension early. Most cantons grant routine extensions at no charge when requested on time.
- Keep records for ten years. Swiss law (Art. 958f OR) requires you to retain all supporting documentation for a decade. Tax authorities can revisit prior assessments, so organised archives protect you.
- Track provisional payments against actual liability. Compare what you’ve paid in instalments against your calculated tax. Significant differences affect your cash position when final assessments arrive.
- Coordinate dividend timing with tax planning. If you’re considering a dividend distribution, discuss timing with your tax advisor. Qualified participation relief can reduce the effective tax on dividends significantly.
When is outsourcing to a professional the better choice?
Handling your own tax filings works well when your situation is straightforward – a single canton, predictable income, no additional elements. But complexity adds up quickly, and the cost of professional support often pays for itself through fewer errors and better tax optimisation.
Consider bringing in help if any of these apply to you:
- You operate in multiple cantons or have inter-cantonal tax allocation questions
- Your company has international transactions, foreign shareholders, or cross-border activities
- You’re planning dividend distributions and want to structure them tax-efficiently
- You have loss carryforwards from previous years that need proper handling
- Your business went through changes – restructuring, capital increases, or ownership shifts
- You received questions or adjustments from tax authorities on previous filings
- You need to navigate withholding tax obligations on dividend payments
- Your VAT situation is complex (partial exemption, input tax corrections)
- You simply don’t have the time or confidence to manage both corporate and personal returns accurately
A missed deduction, an incorrectly reported transaction, or a compliance error can easily cost more than what you’d spend on professional guidance.
Keep in mind that GmbH/SARL owners have additional compliance obligations beyond tax returns – including VAT, social insurance declarations, and salary withholding tax if applicable. These follow separate deadlines and filing procedures.
Let LedgerPeek handle your taxes
Managing two sets of tax returns – personal and corporate – while running your business is a lot to juggle. If you don’t want to spend evenings trying to understand cantonal rules, deadlines, and forms that seem to change every year, handing this responsibility to a specialist can save you time, stress, and costly mistakes.
At LedgerPeek, we offer a complete tax management ecosystem so you can focus on what you do best. We handle all tax-related matters for you:
- Personal and corporate return preparation and filing
- Management of deadlines and extension requests
- Coordination between multiple cantons (if you have tax obligations in more than one location)
- Review and recommendations on possible deductions for both you and your company
- VAT registration, filing, and compliance
For more complex situations, we also assist with:
- Dividend and capital increase declarations
- Tax ruling requests for specific transactions
- Representation
With one integrated ecosystem for all your tax matters, you don’t need to coordinate multiple advisors, track different deadlines on your own, or worry about inconsistent filings.
Simplify your tax management – book a consultation with a LedgerPeek specialist and get clarity, structure, and peace of mind.
