Appenzell Innerrhoden tax return made clear and easy

Private individuals:
The tax return must be submitted by April 30.

Companies:
For companies, the deadline is usually May 31.

Extension: Upon request, the deadline can be extended for both groups up to November 30 at the latest.
Note: Depending on the canton, fees may be charged for requesting an extension.

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

In the Canton of Appenzell Innerrhoden, you have the following options for submitting your tax return:

• Filing with eTax.AI: The cantonal software eTax.AI allows you to complete your tax return digitally on your computer and submit it directly online to the tax office.
• Submission in paper form: Alternatively, you can still file on paper. Simply print out the completed tax return, sign it, and send it together with all required documents by post.

Note: The canton provides return envelopes upon request. Make sure that all enclosures are complete and that the forms are signed if you choose the paper option.

Tax practice in the Canton of Appenzell Innerrhoden comes with a few particular features:

• Very low tax burden: Appenzell Innerrhoden is one of the cantons with the lowest income tax rates in Switzerland. The maximum tax rate ranges from around 23.8% (Appenzell region) to 27.1% (Oberegg region), making it attractive for both individuals and companies.
• Simple tax rate of 100%: Throughout the canton, taxation is calculated with a uniform rate of 100%. This ensures a transparent, straightforward and easy-to-understand assessment.
• Choice between actual and lump-sum deductions for property: Property owners can decide each year whether to claim actual maintenance costs or a lump-sum deduction. This flexibility creates opportunities for optimization.
• Withholding tax with special rules: For foreign nationals, clearly defined tariff codes apply. Switching to an ordinary assessment is possible under certain conditions, such as marriage or obtaining a permanent residence permit.
• Pro-rata taxation in case of relocation: If you move into or out of the canton, or in the case of death during the calendar year, tax liability is calculated on a pro-rata basis. In such cases, an interim tax return is required.

Complex tax situations can arise even in the rural canton of Appenzell Innerrhoden. We can support you with the following:

• Relocation from another canton or from abroad
• Agricultural side income or self-employment
• Rental or sale of real estate
• Withholding tax with voluntary assessment (SOTA)
• Lump-sum withdrawals from pension funds or pillar 3a
• Income from foreign sources or overseas accounts
  

Our experienced tax professionals will carefully review your situation to ensure you take full advantage of all tax optimization opportunities.