Basel-Stadt Tax System

For residents in Basel-Stadt
If you are resident in the town, there are 2 “layers” of tax:

  1. The federal tax (Direkte Bundessteuer) is due on 31st March of the year following the tax year.
  2. The cantonal tax (Staatssteuer) includes the local tax and is due on 31st May of the year following the tax year.

If you are resident in Riehen or Bettingen, the local tax (Gemeindesteuer) is levied separately to that for Basel-Stadt canton. Both Riehen and Bettingen require the tax due by 30th June of the year following the actual tax year.

You don’t have to wait until the tax is due. For payments made in advance, you will receive tax-free interest from the tax office that is higher than what you could get on a bank account. The tax office will be happy to send you payment slips.

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 2020, you had to pay the BS tax for 2019 by 30th May 2020. For 2020, 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.