Switzerland Tax filing deadlines
Switzerland Tax filing deadlines: 6 deadline rules held, cited to 6 rules, each cited to its own official source; series-level citation is the first VAT rule's: Fristverlängerung für die Einreichung der MWST-Abrechnung (ESTV). Last checked against the official source on 13 Oct 2026.
Official source: 6 rules, each cited to its own official source; series-level citation is the first VAT rule's · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Switzerland for VAT/GST returns and payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
Compare tax filing deadlines across all 18 European countries →
| Current value | 6 deadline rules |
|---|---|
| In force from | — |
| Official source | 6 rules, each cited to its own official source; series-level citation is the first VAT rule's: Fristverlängerung für die Einreichung der MWST-Abrechnung (ESTV) |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://euroref.dev/v1/ch/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/ch/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ch/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | MWST-Abrechnung — vierteljährlich Steuerpflichtige mit effektiver Abrechnungsmethode oder Pauschalsteuersatzmethode. | quarterly | 60 days after the period ends | source silent; not moved, flagged | Fristverlängerung für die Einreichung der MWST-Abrechnung (ESTV) “das abrechnungsformular muss jeweils innert 60 tagen nach ablauf der entsprechenden abrechnungsperiode unaufgefordert eingereicht werden” | 2026-10-13 |
| VAT / GST | MWST-Zahlung — vierteljährlich Steuerpflichtige mit effektiver Abrechnungsmethode oder Pauschalsteuersatzmethode. | quarterly | 60 days after the period ends | source silent; not moved, flagged | MWST-Info 15 Abrechnung und Steuerentrichtung — Ziffer 5 (ESTV… “innert 60 tagen nach ablauf der abrechnungsperiode hat die steuerpflichtige person die in diesem zeitraum entstandene steuerschuld zu begleichen” | 2026-10-13 |
| VAT / GST | MWST-Abrechnung — halbjährlich Steuerpflichtige mit Saldosteuersatzmethode. | semiannual | 60 days after the period ends | source silent; not moved, flagged | Fristverlängerung für die Einreichung der MWST-Abrechnung (ESTV) “das abrechnungsformular muss jeweils innert 60 tagen nach ablauf der entsprechenden abrechnungsperiode unaufgefordert eingereicht werden” | 2026-10-13 |
| VAT / GST | MWST-Zahlung — halbjährlich Steuerpflichtige mit Saldosteuersatzmethode. | semiannual | 60 days after the period ends | source silent; not moved, flagged | MWST-Info 15 Abrechnung und Steuerentrichtung — Ziffer 5 (ESTV… “innert 60 tagen nach ablauf der abrechnungsperiode hat die steuerpflichtige person die in diesem zeitraum entstandene steuerschuld zu begleichen” | 2026-10-13 |
| VAT / GST | MWST-Abrechnung — monatlich Steuerpflichtige mit bewilligter monatlicher Abrechnung (regelmässige Vorsteuerüberschüsse). | monthly | 60 days after the period ends | source silent; not moved, flagged | Fristverlängerung für die Einreichung der MWST-Abrechnung (ESTV) “das abrechnungsformular muss jeweils innert 60 tagen nach ablauf der entsprechenden abrechnungsperiode unaufgefordert eingereicht werden” | 2026-10-13 |
| VAT / GST | MWST-Zahlung — monatlich Steuerpflichtige mit bewilligter monatlicher Abrechnung (regelmässige Vorsteuerüberschüsse). | monthly | 60 days after the period ends | source silent; not moved, flagged | MWST-Info 15 Abrechnung und Steuerentrichtung — Ziffer 5 (ESTV… “innert 60 tagen nach ablauf der abrechnungsperiode hat die steuerpflichtige person die in diesem zeitraum entstandene steuerschuld zu begleichen” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-30 | MWST-Zahlung — monatlich | 2026-08-01 – 2026-08-31 | — |
| 2026-10-30 | MWST-Abrechnung — monatlich | 2026-08-01 – 2026-08-31 | — |
| 2026-11-29 | MWST-Zahlung — monatlich | 2026-09-01 – 2026-09-30 | 2026-11-29 2026-11-29 Sunday roll unverified |
| 2026-11-29 | MWST-Zahlung — vierteljährlich | 2026-07-01 – 2026-09-30 | 2026-11-29 2026-11-29 Sunday roll unverified |
| 2026-11-29 | MWST-Abrechnung — monatlich | 2026-09-01 – 2026-09-30 | 2026-11-29 2026-11-29 Sunday roll unverified |
| 2026-11-29 | MWST-Abrechnung — vierteljährlich | 2026-07-01 – 2026-09-30 | 2026-11-29 2026-11-29 Sunday roll unverified |
| 2026-12-30 | MWST-Zahlung — monatlich | 2026-10-01 – 2026-10-31 | — |
| 2026-12-30 | MWST-Abrechnung — monatlich | 2026-10-01 – 2026-10-31 | — |
| 2027-01-29 | MWST-Zahlung — monatlich | 2026-11-01 – 2026-11-30 | — |
| 2027-01-29 | MWST-Abrechnung — monatlich | 2026-11-01 – 2026-11-30 | — |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here. Where roll_unverified is true the statutory date is not a business day and the cited source does not say whether the deadline moves earlier or later. We do not guess: due_date is the statutory date, and the adjustments list names the conflict.
Not covered here
We hold no verified rule for these taxes in CH. Each reason is given; where a deadline exists but its source could not be verified, we hold none rather than guess.
- PAYE / payroll withholding: Swiss wage withholding (Quellensteuer) is levied and its remittance deadlines set by the cantons; no federal deadline exists and cantonal rules were not researched. Fedlex (federal law) is JavaScript-only and could not be fetched for anchoring.
- Corporate income tax: Profit tax returns and payment dates (federal direct tax and cantonal/communal taxes) are fixed by each canton; no single federal deadline, not researched per canton.
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Other Switzerland series: SNB policy rate (SNB-Leitzins) · Statutory default interest (Verzugszins) · MWST/TVA standard rate (Normalsatz) · VAT registration threshold · National statutory minimum wage · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate (federal, direkte Bundessteuer) · Withholding tax rates · Personal income tax brackets (federal, direkte Bundessteuer) · Statutory social-insurance contributions
The same figure elsewhere: Türkiye · United Kingdom · Czech Republic · Denmark · Finland · all 18