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Tax return in Grisons

Different tax rates and regulations apply in the individual Swiss cantons when it comes to tax returns. The canton of Graubünden is one of the cantons with medium tax rates. It is the largest Swiss canton in terms of area, but also the most sparsely populated. Graubünden has about 200,730 inhabitants, eleven districts and is the only trilingual Swiss canton. The capital of the canton is Chur.

Tax rate in the canton of Graubünden

The income tax rate for 2022 in the Swiss canton of Graubünden is 32.18 percent. This is slightly below the average for all cantons, which is currently 33.52 percent.

However, differences in tax burdens can be seen in individual counties and municipalities. The total tax burden of a taxable person in the canton of Graubünden is the result of the federal government, the canton, the municipality and the parish. In addition to the tax levied by the federal government, the canton of Graubünden levies a tax. In addition, a municipal tax is levied on the basis of the municipal tax rates reported by the municipalities to the cantonal tax administration. So what a taxable person in the canton of Graubünden actually has to pay in taxes depends on various factors. In addition to income tax, wealth tax must also be paid, which relates to all assets. The property tax rate is expressed in per mille.

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Address of the Tax Administration of the Canton of Graubünden

The web address of the cantonal tax administration Graubünden is

https://www.gr.ch/DE/institutionen/verwaltung/dfg/stv/steuererklaerung/Seiten/default.aspx

Tax Administration Grisons

Quarry road 18

7001 Chur

The address of the cantonal tax administration is Steinbruchstrasse 18, 7001 Chur. Contact is possible by e-mail. The corresponding e-mail addresses and telephone contact numbers are listed on the website of the Cantonal Tax Administration of the Grisons. Information about the tax and the submission of the tax return can also be obtained from the relevant municipal tax office.

Tax software accepted in the canton of Grisons

In principle, the tax return can be submitted electronically in every Swiss canton, including the canton of Graubünden. A tax software makes the work easier, but not every software is accepted in the individual cantons. The canton of Graubünden accepts the SofTax NP software, which can be downloaded free of charge from the website of the cantonal tax administration. It can be used to create up to ten tax returns. This is the official tax software of the Canton of Graubünden, which works on Windows and Mac. In addition, there is a paid version that can be used for ten or more tax returns.

If you don’t want to prepare a tax return yourself or want to avoid making serious mistakes, you can contact a tax consultant and have your tax return prepared by them.

Deadlines for filing the tax return in Graubünden

In the canton of Graubünden, the tax return for the previous year must be submitted to the cantonal tax administration by March 31 of the current year. Thus, the tax return for 2022 must be filed by March 31, 2023. This applies to employees, students, pupils, pensioners, the unemployed and communities of heirs.

Self-employed persons, simple partnerships and persons who live outside the canton of Graubünden but have real estate or business premises in Graubünden have until September 30 to submit their tax returns. These taxes also apply to those who have their tax return prepared by a tax advisor.

Possibility of extending the deadline and costs in case of non-compliance with the deadlines

Those who do not manage to submit their tax return to the cantonal tax administration of Graubünden by March 31 can still submit it within a tolerance period until May 31 . If it is also not possible to meet this deadline, the person must submit a request for extension of the deadline online via the website of the cantonal tax administration by May 20. The request for extension of the deadline can also be submitted in writing to the cantonal tax administration in Chur. In the request for extension of the deadline

  • Register number
  • Tax period (year)
  • Contact details of the taxable person with name, date of birth, residential address and e-mail address
    specified. The applicant must justify why he/she cannot meet the deadline.
    An extension of the deadline is then possible in isolated and justified exceptional cases until September 30. If this deadline cannot be met either, a second request for extension of the deadline must be submitted before September 20. An extension is then still possible until November 30.

If the tolerance period has not been observed by 31 May and no request for an extension of the deadline has been submitted, the taxpayer will receive a reminder from the cantonal tax administration around 10 June. In addition, he will receive a fine around the 10th of the following month, i.e. in July. A reminder fee is not charged in the canton of Graubünden. The amount of the fine depends on the individual case. In a serious case or if a tax return is repeatedly not submitted, a fine of up to CHF 10,000 may be levied.

Possibility of payment of taxes in Graubünden by installments

Those who are in a difficult financial situation have the right to tax payment relief. There is no legal entitlement to payment relief for anyone. Interest on arrears will be charged for the duration of the payment relief. Anyone wishing to take advantage of payment relief in the form of an installment payment or deferral must submit an application online via the website of the Cantonal Tax Administration of the Grisons. This request must

  • Type of payment facilitation (installment payment or deferral)
  • Control type
  • Information about cantonal tax or federal tax
  • Invoice number
  • Desired payment interval for payment by installments
  • personal data of the taxpayer
    contain

What is tax deductible in the canton of Graubünden?

In order to determine the actual tax for residents of the Canton of Graubünden, it is necessary to determine the net income. For this purpose, taxpayers can claim various costs in their tax return that have a tax-reducing effect:

  • Expenses for Covid 19 measures related to professional expense deductions.
  • Travel between home and place of work by bicycle, motorcycle or small motorcycle at a flat rate of CHF 700
  • Travel between home and work by motorcycle or car under certain conditions
  • Travel between home and work by public transport
  • general professional expenses with a minimum of CHF 1,300 and a maximum of CHF 3,100
  • Professional expenses in the case of secondary employment with a minimum of CHF 800 and a maximum of CHF 2,400
  • Maintenance costs of private real estate in the case of private property ownership
  • Sickness and accident costs
  • Insurance premiums for life, health and accident insurance
  • Donations for public and charitable purposes
  • Costs for childcare by third parties
  • Membership contributions to political parties up to CHF 10,000
  • Stake costs for winnings from cash games
  • Costs for job-oriented education and training

Self-employed persons may additionally deduct depreciation and accruals, reserves for replacement purchases, research and development expenses, and reserves for future research and development costs for tax purposes.

What is tax-free in the canton of Graubünden?

In the canton of Graubünden, firefighting pay of militia firefighters is tax-exempt up to CHF 5,000 per year, provided it was granted for services in connection with the performance of core duties. Winnings from money games that are licensed in Switzerland and do not exceed CHF 1 million per year are also tax-free. The profits must not come from self-employment.