In Switzerland, each canton can set its own tax rate for income tax and the deadline for filing the tax return. Fribourg is one of the cantons where the tax rate is above average. The deadline for submitting the tax return is as long as in most Swiss cantons.
Every resident of the Canton of Fribourg who has reached the age of 18 receives a written request from the cantonal tax administration to submit a tax return.
Tax rate in the canton of Fribourg
The Canton of Fribourg is one of the Swiss cantons with tax rates above the average. The average for all Swiss cantons is 33.6 percent.
However, there are cantons where the tax rate is even significantly higher. Residents of the Canton of Fribourg are taxed not only by the canton, but also by the federal government and the municipality. Residents who belong to the church must pay church tax in addition to income tax. Different municipalities have different municipal tax rates. The municipalities themselves determine their municipal tax rates and report them to the cantonal tax administration.
In addition to income tax, residents of the Canton of Fribourg must also pay property tax. It is levied on total assets and calculated in per thousand rather than in percent. Anyone who makes an inheritance or receives a gift in the canton of Fribourg pays inheritance or gift tax on it.
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Cantonal Tax Administration of the Canton of Fribourg
Every year, the cantonal tax administration of the Canton of Fribourg invites taxpayers who are at least 18 years old to submit a tax return in writing. As in all cantons, the tax return can also be submitted in digital form in the canton of Fribourg. This is the web address of the cantonal tax administration of Fribourg: https://www.fr.ch/de/find/kstv
The address is:
Cantonal Tax Administration KSTV
Rue Joseph-Piller 13
Contact is also possible by phone or via the contact form. The telephone number is listed on the website of the Cantonal Tax Administration. A mouse click leads to the contact form. Questions about tax returns and filing deadlines can also be answered by the relevant municipal office. Alternatively, a tax accountant can complete your tax return.
Tax software accepted in the canton of Fribourg
The tax return can be submitted digitally in all Swiss cantons. The tax return online can be created with tax software. The individual Swiss cantons accept different tax software. The canton of Fribourg accepts the FriTax tax software, which is available for download on the website of the cantonal tax administration.
FriTax can be used free of charge for natural persons and also allows the receipts to be sent digitally. Receipts can be scanned, uploaded and submitted using the tax software. The taxpayer can print out the tax return in paper form for his records. A telephone hotline and e-mail support help with the use of the tax software.
If you want to make your tax return easier and avoid mistakes, you can hire a tax consultant.
Deadlines in the canton of Fribourg
Different deadlines apply in the individual Swiss cantons for the submission of the tax return.
The ordinary deadline ends on March 31 in most cantons, including the canton of Fribourg.
In the current year, the tax return must always be submitted for the previous year. Thus, the filing deadline for the 2022 tax return is March 31, 2023. Anyone who is unable to submit their tax return on time within the regular deadline has the option of applying for an extension of the deadline online via the website of the cantonal tax administration. A fee of CHF 20 will be charged for this. In the event of an important impediment, a written request may also be submitted for the extension of the deadline. The reason for the impediment must be stated. There is also a charge of 20 CHF for this. A total of four extensions of time may be requested. In any case, anextension of the deadline cannot be granted beyondDecember 15 of the current year.
Consequences of failure to meet the deadline or to file the tax return
Anyone who does not submit their tax return on time and does not submit a request for an extension of the deadline will receive a reminder. A reminder fee will not be charged. A new deadline is set with the reminder. If this deadline is also not met, the taxpayer will receive a second reminder with a new deadline. A reminder fee will not be charged.
Those who fail to file their tax returns risk a fine based on their income. It can be up to CHF 1,000. In serious cases, a fine of up to CHF 10,000 will be levied. A serious case is one of repeated failure to file or suspected tax evasion.
Possibility of payment facilitation in the canton of Fribourg
Those in financial difficulty may apply for payment relief promptly after receiving their tax assessment. A deferral or payment by installments is possible. The request must be submitted in writing to the office that issued the tax assessment. Financial hardship must be justified. Supporting documents may be requested.
What is tax-free in the canton of Fribourg?
In the canton of Fribourg, various incomes are tax-exempt. This concerns winnings from legally permitted games of chance, but also the pay of militia firefighters if it was paid for services typical of the fire department.
What is tax deductible in the canton of Fribourg?
Various expenses are tax deductible in the canton of Fribourg:
- Costs for the management of assets by third parties
- Costs for travel between home and place of work
- Professional expenses, for example for technical literature or professional clothing
- Premiums for life, health and accident insurance policies
- Sickness and accident costs
- Interest for loans
- Donations and membership fees to political parties
- Donate to non-profit organizations.
Things to know about the canton
The capital of the canton of Fribourg is Fribourg. The canton of Fribourg is bilingual. Of the canton’s population, two-thirds speak French and one-third German. At the end of July 2021, the population of the canton was 327,234. The canton is divided into seven districts and 133 communes.