With 55,584 inhabitants at the end of June 2022, the canton of Appenzell Ausserrhoden is rather small in terms of population. The capital of the canton is Herisau. The canton is divided into 20 communes. The tax rate in the canton of Appenzell Ausserrhoden is below the average of the Swiss cantons. The deadline for submitting the tax return is the same as in most Swiss cantons.
Tax rate in the canton of Appenzell Ausserrhoden
The canton of Appenzell Ausserrhoden is one of the Swiss cantons with below-average tax rates.
The average tax rate of all Swiss cantons is 33.6 percent. In the canton of Appenzell Ausserrhoden, the tax rate is 30.7 percent.
The inhabitants of the Canton of Appenzell Ausserrhoden are not only burdened with taxes by their canton. They also have to pay taxes to the federal government and to the municipality. Since the municipalities set their municipal tax rates themselves and report them to the cantonal tax administration, the taxes in the individual municipalities differ.
In addition to income tax, residents of the Canton of Appenzell Ausserrohden must also pay wealth tax. It is applied to the total assets and calculated in per thousand rather than in percent. Inheritance or gift tax may be payable on an inheritance or gift. Spouses, descendants, stepchildren, foster children and parents are exempt from inheritance or gift tax.
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Cantonal Tax Administration of the Canton of Appenzell Ausserrhoden
Each year, the cantonal tax administration asks residents of the canton who are at least 18 years old to submit a tax return. In the canton of Appenzell Ausserrhoden, as in all Swiss cantons, the tax return can be submitted in digital form. This is the web address of the Cantonal Tax Administration: https://www.ar.ch/?id=6053
The postal address of the Cantonal Tax Administration is:
Cantonal tax administration
Gutenberg Center
Kasernenstrasse 2
9100 Herisau
If they have any questions, residents of the Canton of Appenzell Ausserrhoden can also contact the Cantonal Tax Administration by telephone, fax or e-mail. On the website of the cantonal tax administration all these contact details can be found. Residents can also direct questions about tax filing and deadlines to the appropriate municipal office. Alternatively, tax consultants can also complete your tax return.
Tax software accepted in the canton of Appenzell Ausserrhoden
The tax return online is facilitated with tax software. The individual Swiss cantons accept different tax software. In the canton of Appenzell Ausserrhoden, the tax program eSteuern is accepted, which is available for free download for Windows, Mac OS and Linux on the website of the cantonal tax administration. A telephone hotline, step-by-step instructions on the website of the cantonal tax administration and an FAQ with answers to frequently asked questions make working with the tax software easier. The oBeam app can be used to scan and transmit receipts. Alternatively, receipts can also be scanned and imported into eSteuer Client via drag&drop.
Deadlines for filing the tax return in Appenzell Ausserrhoden
The deadlines for filing the tax return differ in most cantons. As in most Swiss cantons, the canton of Appenzell Ausserrhoden has an ordinary deadline of March 31. The deadline always applies to the current year in which the tax return for the previous year is filed. For the year 2022, the tax return must be filed by March 31, 2023.
Anyone who does not manage to submit their tax return within the regular deadline can apply online to the cantonal tax administration for an extension of the deadline. An application form is available on the website of the cantonal tax administration. For an extension of time, the tax period, PID number, and desired deadline for filing must be provided. The first request for an extension of time is free of charge. A fee of CHF 25 will be charged for each additional extension within the current year.
Online, a maximum of deadline extensions can be requested until December 31 of the current year.
If an extension of time beyond December 31 of the current year is necessary, it cannot be requested via the Internet. The taxpayer must send a request to the cantonal tax administration in the form of a letter or by e-mail with justification. It is up to the cantonal tax administration to decide whether such a time limit is actually granted.
Consequences of failure to comply with the deadline and failure to file the tax return
If the taxpayer does not submit his tax return within the ordinary deadline, he will receive a reminder from the cantonal tax administration with a further deadline. A fee of CHF 25 will be charged for the reminder. Failure to file a tax return may result in a fine, assessed according to income, of up to CHF 1,000. In serious cases, in case of repeated failure to file the tax return, the fine can be up to CHF 10,000.
Possibility of payment relief in the canton of Appenzell Ausserrhoden
In the case of a provisional tax bill, taxpayers in the canton of Appenzell Ausserrhoden can submit an online request for payment by installments to make it easier for themselves to pay. A form for an application is available on the website of the cantonal tax administration. The application must specify the number of desired installments. The installment payment must be made by the end of the current year.
If a final tax invoice is available, a request for payment by installments can no longer be submitted online. The request for payment by installments must then be submitted in writing to the cantonal tax administration and include statements of monthly income, monthly expenses and of creditors.
What is tax-free in the canton of Appenzell Ausserrhoden?
In the canton of Appenzell Ausserrhoden, the pay of militia firefighters is tax-free up to CHF 5,000 if it was granted in connection with the fulfillment of the core tasks of the fire department. Winnings from licensed cash games are also tax-free, up to CHF 1 million per game in the case of large games. Winnings from lotteries and games of skill that serve to promote sales are only tax-free up to CHF 1,000 per game.
What is tax deductible in the canton of Appenzell Ausserrhoden?
In the canton of Appenzell Ausserrohden, various expenses are tax deductible:
- Expenditures for Covid 19 measures related to professional expenses.
- Travel between home and work up to CHF 6,000 per year when using public transport
- Travel by car, motorcycle or bicycle between home and work at low amounts per kilometer
- other professional expenses of CHF 700 plus 10 percent of net income, up to a maximum of CHF 2,400 per year
- Expenses for dependent secondary employment up to CHF 2,600 per year
- Maintenance and administration costs of private properties
- Premiums for health, accident and life insurance policies
- Spousal deduction, if both spouses work and at least one earns only a small income, at 10 percent of income, minimum CHF 2,400, maximum CHF 5,000
- Costs for third-party care of children up to the age of 14 with CHF 10,000 per child and year
- Membership fees and donations to political parties up to CHF 10,000 per year
- professionally oriented education and training costs up to CHF 12,000 per year
- Sickness and accident costs
- in the case of winnings from licensed cash games, 5 percent of the wagering costs, up to a maximum of CHF 5,000 per game and up to a maximum of CHF 25,000 per year
- Grants to non-profit organizations