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Tax return in Glarus

Every resident who is at least 18 years old is requested annually by the Glarus Cantonal Tax Administration to submit a tax return. The canton of Glarus is one of the cantons where the tax rate is slightly below the average of all cantons. The canton of Glarus also follows the regulations that apply in most cantons when it comes to the deadline for submitting the tax return.

Tax rate in the canton of Glarus

With a tax rate of 31.1 percent, the canton of Glarus is one of the cantons with a rather average tax rate.

The average for all Swiss cantons is 33.6 percent. Glarus is thus slightly below average. Residents of the Canton of Glarus are not only taxed by their canton. The federal and local governments also levy taxes. Taxes vary from municipality to municipality, as the municipalities themselves determine their municipal tax rates and report them to the cantonal tax administration. Those who belong to the church also pay a church tax.

In addition to income tax, taxable residents of the Canton of Glarus must also pay wealth tax. It relates to total assets and is calculated in per thousand rather than as a percentage. In the event of an inheritance or gift, the Canton of Glarus levies inheritance or gift tax.

Cantonal Tax Administration of the Canton of Glarus

The Cantonal Tax Administration of the Canton of Glarus requires all residents who are at least 18 years old to submit a tax return each year. The web address of the cantonal tax administration is
https://www.gl.ch/verwaltung/finanzen-und-gesundheit/steuern.html/507

Address of the Cantonal Tax Administration Glarus

Department of Finance and Health
Tax Administration
Main street 11
8750 Glarus

If you have any questions about your tax return, you can also contact the Cantonal Tax Administration of the Canton of Glarus by phone or e-mail. The website of the Cantonal Tax Administration provides telephone number and e-mail address.

Questions about filing the tax return and deadlines can also be answered by the relevant municipal office.

Tax software accepted in the canton of Glarus

In every Swiss canton, the tax return can be submitted in digital form. The preparation of an online tax return is facilitated by tax software. Different tax software is accepted in different cantons. The canton of Glarus accepts the tax software eTax.GL, which can be accessed via the website of the cantonal tax administration. The tax software can be used online via the browser and does not require a download.

To use the tax software, personal access data must be provided. A hotline is available for questions. An explanatory video explains how to use the software.

The tax return also has a support and help overview. If the tax return was created digitally, a printout for the personal files can be made in PDF form.
If you want to make your tax return easier, you can enlist the help of a tax consultant. Errors in the tax return are thus avoided. The tax consultant here can also take care of your complete tax return.

Deadlines for filing the tax return

As in most Swiss cantons, March 31 is the deadline for submitting tax returns in the canton of Glarus. The tax return is always filed in the current year for the previous year.

The deadline for filing the 2022 tax return is March 31, 2023.

Those who cannot submit the tax return within this period have the possibility for an extension of the deadline. The application for the extension of the deadline can be submitted online via the website of the cantonal tax administration and must be completed with

  • Tax period
  • PID number
  • Date of birth of the taxable person
  • required deadline

to be filled in. The deadline extension can be requested online until September 30 at the latest. If this deadline cannot be met either, the taxpayer may submit another request for an extension of the deadline. This request can then no longer be submitted online. It must be submitted in writing to the cantonal tax administration, stating the reasons. If a taxable person has already received the second reminder, an extension of the deadline can no longer be recorded.

Consequences of failure to comply with the deadlines or to file a tax return

Anyone in the canton of Glarus who does not submit their tax return on time or at all will receive a reminder. A new deadline is set with the first reminder. If this deadline is also not met, the taxpayer will receive a second reminder. With the second reminder, a final deadline is set, which must be met, otherwise a fine may be imposed. No fees are charged on the reminders.

Those who do not file the tax return will be fined, depending on the amount of income. It can be up to CHF 1,000. In serious cases, such as repeated failure to file a tax return or suspected tax evasion, a fine of up to CHF 10,000 may be levied. The fine must be paid within 30 days of receipt of the notice.

Possibility of income tax payment relief in the canton of Glarus

The website of the Cantonal Tax Administration of the Canton of Glarus does not mention whether payment relief, for example in the form of payment by installments, is possible. Anyone experiencing financial difficulties should contact the cantonal tax administration within 30 days of receiving the tax assessment notice and ask whether payment can be eased by deferral or payment by installments. Payment in installments must usually be made within one year. The cantonal tax return may require proof of the taxpayer’s financial situation.

What is tax-free in the canton of Glarus?

In the canton of Glarus, various revenues are tax-exempt. Pay for militia firefighters paid for services related to core firefighting duties is tax-exempt up to CHF 5,000 per year. Tax exemption also applies to winnings obtained in casinos and winnings from large-scale games permitted by law. Winnings of up to CHF 1 million per game are tax-free. In the case of winnings from lottery games and games of skill for sales promotion, tax exemption applies if the winnings do not exceed CHF 1,000 per game.

What is tax deductible in the canton of Glarus?

Various expenses are tax deductible in the canton of Glarus. This concerns

  • Expenses for Covid 19 measures within the scope of professional expenses
  • Travel between home and work in full amount if public transport is used
  • Travel between home and work by car, bicycle or motorcycle at a lower rate
  • Professional expenses for clothing and footwear, professional literature and professional tools
  • Contributions for professional associations and trade unions at 3 percent of net income, minimum CHF 2,000, maximum CHF 4,000
  • Professional expenses in the case of sideline employment at 20 percent of net income, minimum CHF 800, maximum CHF 2,400
  • Insurance premiums for life, health and accident insurance
  • Interest for savings books
  • Sickness and accident costs
  • Deduction for outside care of children up to the age of 14, per child maximum CHF 10,000 per year
  • Membership fees and contributions to political parties up to CHF 10,000 per year
  • Costs for education and training up to CHF 12,000 per year
  • Special deduction in case of employment of both spouses with low income with 10 percent, minimum CHF 3,500 and maximum CHF 10,000
  • Maintenance costs for private real estate
  • for winnings from cash games, stake costs up to CHF 5,000 per game, annually up to CHF 25,000
Things to know about the canton of Glarus

With 41,011 inhabitants at the end of July 2021 and only the three municipalities of Glarus, Glarus North and Glarus South, Glarus is one of the smallest Swiss cantons. The town of the same name, Glarus, is the capital of the canton. Together with the canton of Appenzell Innerrhoden, the canton of Glarus is the last canton that still has a cantonal Landsgemeinde. By show of hands, citizens entitled to vote decide on amendments to laws and the constitution.