Coronavirus and Taxes - What You Need to Know!

The federal government waives the collection of default interest in certain periods and provides payment facilities in cases of hardship. The cantons extend the deadlines for submitting the tax declaration.

No default interest

On March 20, 2020, the federal government decided to temporarily waive default interest in the field of duties (Ordinance SR 641.207.2). For the period from March 20, 2020 to December 31, 2020, no default interest is due on late payments of value-added tax, special consumption taxes, steering taxes, and customs duties (Art. 2 of the Ordinance). This waiver does not cover withholding tax and stamp duties. Default interest is therefore still owed on late payments of these. Also, no default interest is to be paid on late payments of the direct federal tax for the period from March 1, 2020 to December 31, 2020 (Art. 3 of the Ordinance).

You can find the most important questions and answers here Here.

Payment facilities in cases of hardship

Where not otherwise communicated, statutory provisions continue to apply. The deadlines for tax collection must also be met. However, the tax laws provide for payment facilities. If timely payment leads to significant hardship, the tax authority may grant deferrals and installment payments on request.

• Direct federal tax: 166 DBG
• Value-added tax: 90 MWSTG

If submission deadlines were missed due to significant reasons, they can be restored on application.

• Direct federal tax: 133 DBG
• Value-added tax: Art. 81 Abs. 1 MWSTG and Art. 24 Abs. 1 VwVG
• Withholding tax and stamp duties: Art. 24 Abs. 1 VwVG

The federal government has announced that the Federal Tax Administration will interpret these rules generously to avoid hardship cases.

Different rules in the cantons

Many cantonal tax administrations have also extended the deadline for submitting the tax declaration due to the coronavirus. Certain cantons have also joined the federal government's rule regarding the waiver of default interest. Some cantons have also decided to temporarily suspend the enforcement of tax debts. It is advisable to inform oneself with the canton of residence or business canton about the applicable measures.

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