Different regulations apply in the individual Swiss cantons for tax returns and income taxes. Each canton can itself determine the tax rate and the deadlines for submitting the tax return. The canton of Lucerne is one of the cantons with low tax rates, as the income tax rate is below the average of all cantons. Every resident of the canton who has reached the age of 18 is required by the cantonal tax administration to submit a tax return.
The canton of Lucerne has an area of 1,493 square kilometers and is one of the smaller cantons in terms of the number of inhabitants. At the end of July 2021, the canton recorded 418,244 inhabitants. The Canton of Lucerne is divided into 83 municipalities. The eponymous city of Lucerne on Lake Lucerne is the capital of the canton.
Tax rate in the canton of Lucerne
In the canton of Lucerne, the income tax rate is low, as it is below the average of 33.52 percent for all cantons.
Nevertheless, there are some Swiss cantons where the income tax rate is even lower.
Residents of the Canton of Lucerne are not only taxed by the Canton. A tax is also levied by the federal and local governments. Those who belong to the church must also pay church tax. The tax burden in the individual municipalities differs, as different municipal tax rates apply. The municipalities report their tax rates to the cantonal tax administration.
Wealth tax in Lucerne
In addition to income tax, property tax is also levied. It is calculated in per thousand and applies to all assets. In the case of an inheritance, inheritance tax is also calculated. There is no gift tax in the canton of Lucerne. However, inheritance tax is levied on gifts made within five years before the death of the donor.
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Address and contact of the cantonal tax administration in Lucerne
Each year, the Cantonal Tax Administration of the Canton of Lucerne invites all residents who are at least 18 years old to submit a tax return in writing. The web address of the Cantonal Tax Administration Lucerne is https://steuern.lu.ch/
This is the postal address of the Lucerne Cantonal Tax Administration:
PO Box 3464
As in all cantons, the tax return can also be submitted digitally in the canton of Lucerne. Contact is also possible by phone, fax or e-mail. All the ways to contact them can be found on the website of the Cantonal Tax Administration. The relevant municipal office will also answer questions about filing tax returns and deadlines.
Tax software accepted in the canton of Lucerne
In all Swiss cantons, it is possible to submit the tax return digitally. Tax software facilitates the preparation of the tax return, but different tax software is accepted in different cantons.
The Canton of Lucerne accepts the software provided on the website of the Cantonal Tax Administration. The software is free to download and is compatible with Windows, MacOS and Linux. The handling of the software is explained on a helpdesk and with an explanatory video.
If you need help filing your tax return, you can have your tax return prepared by a tax consultant. This avoids errors in the tax return.
Deadlines for filing the tax return in Lucerne
Different deadlines apply in the individual cantons for the submission of the tax return. In each current year, the tax return for the previous year must be prepared. As in most cantons, the tax return in the canton of Lucerne must be submitted by March 31. For the year 2022, the deadline for filing the tax return is March 31, 2023.
Anyone who is unable to submit their tax return by March 31 must submit an application for an extension of the deadline. This can be done online using the form on the website of the cantonal tax administration. This requires information about
- Desired period
- Personal ID
- Social security number
- required deadline
required. The deadline extension is possible until August 31. If the deadline cannot be met by August 31 or if the taxpayer has already received the second reminder for filing the tax return, a further extension of the deadline cannot be requested online. The request must then be submitted in letter form by mail or by e-mail, stating the reasons, to the relevant municipal tax office. Only in rare cases is a further extension of the deadline granted.
Consequences of failure to comply with the deadline and failure to file the tax return
If the tax return in the canton of Lucerne is not submitted on time and no request for extension of the deadline is made, the taxpayer will receive a reminder. No fees are yet charged for the first reminder. A fee of CHF 40 will be charged from the second reminder.
Failure to comply with the deadline or failure to submit the tax return constitutes a violation of procedural obligations, which is punished accordingly. The fine is levied depending on the taxable income and can amount to up to CHF 1,000. In serious cases and in case of repetition, the fine can be up to CHF 10,000. A repeated case is considered to be if a taxable person has already violated his or her tax obligations several times and the last violation of tax obligations did not occur more than ten years ago.
The fine may be appealed, but a fee of at least CHF 100 will be charged for the appeal. Whether the objection is successful is at the discretion of the cantonal tax administration. The fine may be reduced if the taxpayer submits the tax return within the objection period. Personal circumstances and culpability may mitigate or aggravate punishment.
Appeal against the tax assessment in the canton of Lucerne
Anyone who does not agree with the tax assessment may lodge an objection within 30 days of receipt of the tax assessment notice.
If this deadline is missed, the objection cannot be considered. The objection must be substantiated. The taxpayer receives an objection decision on the objection. An appeal may be filed if the tax was set too high. Even if the tax was set too low, it makes sense to file an appeal. Otherwise, the impression of tax evasion could arise if there are revisions.
Possibility of payment relief in the canton of Lucerne
If the taxpayer is in payment difficulties, he may submit a written request to the cantonal tax administration asking for a deferral or payment by installments. The request must be justified. The cantonal tax administration may request appropriate evidence in order to grant deferral or payment by installments.
What is tax-free in the canton of Lucerne?
In the Canton of Lucerne, the rental value of owner-occupied properties is only partially taxed. For this purpose, 70 percent of the median market rent applies. Of private life annuities, 14 percent of income is taxed. In the case of partially self-financed pensions from occupational pension plans, 80 percent of the income is taxed.
Various incomes are completely tax-exempt in the Canton of Lucerne:
- private capital gains on movable assets
- Supplementary benefits
- Satisfaction services
- Support services
- Assets from surrenderable private endowment insurance policies
- Pay for military and protective service
- Pay for militia firefighters annually up to CHF 5,000
What can be deducted from taxes in the canton of Lucerne?
Various expenses are tax deductible in the Canton of Lucerne that serve to generate income. These are professional expenses and profit costs. They can be partially claimed as lump-sum deductions. Limited deductions include interest on debts, pensions and alimony, contributions to occupational pension institutions, contributions to state social insurance schemes and insurance deductions. Disability-related costs and sickness and accident costs are also deductible. Outside childcare costs are tax-deductible, as are donations and membership fees to political parties.