Tax Return in Valais — key information at a glance

Private individuals:
The tax return is usually due by 31 March.

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

Deadline extension: An extension can be requested online or in writing, usually by 31 December for both natural and legal persons.
Note: Depending on the canton, fees may be charged for extending the deadline.

Late submission without an extension may result in reminder fees or fines.

You can submit your tax return in Valais in one of two ways:

• Online with VSTax: The tax return is completed digitally, signed, and submitted electronically. Supporting documents can be uploaded online and managed using the complementary Tell Tax app (smartphone app), making the entire process paperless.
• Paper form: Alternatively, the tax return can be completed manually or digitally, printed out, and sent by post.

Tip: The digital option saves time and reduces queries thanks to automatic plausibility checks.

Valais has some specific tax characteristics:

• No tax on lottery winnings: Winnings from lotteries and gambling are tax-free in the canton of Valais, which provides an important tax advantage for winners.
• Linear inheritance tax with exemption threshold: Valais levies a linear inheritance tax, with the rate depending on the degree of kinship. Spouses and direct descendants are tax-exempt, while other heirs pay up to 25%, depending on the relationship. There are no allowances, but there is an exemption threshold of CHF 10,000, below which no tax is due.
• Progressive income and wealth tax: Tax rates are progressive and take into account both income and wealth. This creates a socially balanced tax burden that relieves families and individuals with lower incomes.
• Optional property tax on second homes: Due to strong tourism and the high number of second homes, Valais plans to introduce an optional property tax on second homes to compensate for the abolition of the deemed rental value. This new measure could be implemented in 2025 or later.

We also advise you in more complex cases, such as:

• Moving from another canton or from abroad
• Cross-border commuter rules (e.g., France–Valais)
• Self-employment or part-time business activities
• Withholding tax with subsequent ordinary tax assessment (SOTA)
• Capital withdrawals from pension funds or life insurance policies
• Asset management with international components

Our tax professionals are familiar with the cantonal specifics and will find the best tax solution for you.