Tax Return in Appenzell Ausserrhoden: A Clear and Concise Guide

Private individuals:
The tax return must generally be submitted by March 31 of the following year.

Companies:
For companies, the submission deadline is June 30.

Extension of deadline: An extension can be requested online or in writing – until October 31 for private individuals and December 31 for companies.
Note: Depending on the canton, fees may apply for an extension.

If the tax return is submitted late without an extension, reminder fees or fines may be imposed.

The tax return can be submitted as follows:

• Electronically with EasyTax AR: The cantonal program EasyTax can be used for electronic entry. It supports plausibility checks and ensures a clean evaluation. Once completed, the tax return can be submitted directly in digital form.
• Submission on paper: Alternatively, the EasyTax AR document can be printed, signed, and sent by post together with the required supporting documents.

Tip: Pay attention to the enclosed return envelopes and the signature requirement. Missing documents may delay the assessment.

Please note the following cantonal specifics for the tax return:

• Low tax burden in comparison: Appenzell Ausserrhoden is among the cantons with a moderately low income and wealth tax burden. This makes the location particularly attractive for both private individuals and companies.
• No separate property tax: Property owners declare their real estate exclusively as part of wealth tax. There is no additional property tax – this avoids double taxation and simplifies the declaration process.
• Flexible flat-rate deductions for real estate: For privately used properties, taxpayers can choose a flat-rate deduction instead of actual maintenance and insurance costs. This provides flexibility and reduces the effort required for the declaration.
• Interim tax return in case of residence change: In the event of moving in, moving out, or a death during the tax year, an interim tax return is required. The tax liability is calculated proportionally for the actual duration of residence in the canton.

Even in the small, well-structured canton of Appenzell Ausserrhoden, there are situations where professional support is advisable. We assist with:

• Moving from another canton or from abroad
• Withholding tax with voluntary assessment (SOTA)
• Self-employment or part-time agricultural activity
• Lump-sum withdrawals from pension funds (e.g., occupational pension plan, Pillar 3a)
• Property ownership or sale within or outside the canton

Our specialists ensure that your tax return is complete, accurate, and tax-optimized – even in complex cases.