Grether MacGeorge GmbH, Independent Financial Advisers, Basel
Independent Financial, Legal and Tax Advisers for Expatriates 
 
  Tax: Baselland Tax System

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If you are resident in Baselland
In all Gemeindes there are 3 "layers" of tax:
  1. The federal tax (Direkte Bundessteuer) is due on 31st March of the following year.
  2. The cantonal tax (Staatssteuer) is due on 30th September of each tax year - ie the tax for 2002 is due on 30.9.2002
  3. The local (Gemeinde) tax is also due on 30th September of the tax year.
As you can see, both cantonal and local taxes are due before you have even received all the salary you are being taxed on. That's why both the canton and the Gemeinde send you regular Zahlungseinladungen (invitations to pay) in order to make advance payments. For late payments you pay annual interest of approximately 5%. On the other hand, for early payments you get approximately 2.5% interest tax-free, which is better than saving in the bank.

Whilst from 1st October interest for late payment is due, the tax office can't start chasing you seriously before your tax return has been completed, and this will only happen at the beginning of the following year.

Moving from Basel-Stadt to Baselland
If you move from Basel-Stadt to Baselland you might have to pay tax twice in the same year (although not FOR the same year): For example, if you moved on 1st June 2008, you had to pay the BS tax for 2007 by 30th May 2008. For 2008, you will have to pay the BL tax by 30th September. If you leave paying your tax to the last minute, this might cause a problem - monthly payments in advance will avoid this.

May we help you?
Grether MacGeorge GmbH gives tax advice and completes tax returns for expats, in addition to our other wealth management services. You can order our documentation on tax returns (things you will need, costs etc) and arrange an appointment by email or phone 061 206 88 00.

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Basel based Grether MacGeorge GmbH provides Independent Financial, Tax and Legal Advice to the expat community. The professional advisors in the company provide impartial advice for people looking for help with their investments, mortgages, life insurance, pensions and retirement planning, saving for education costs, setting up and running a business in Switzerland, financial aspects of relocation, and a wide range of other important areas vital to getting the most out of your life outside of your home country.

© 2003, Grether MacGeorge GmbH, Austrasse 95, CH 4051 Basel, Switzerland
Tel: +41 (0)61 206 8800 or Fax: +41 (0)61 206 8805