If you are resident in Baselland
In all Gemeindes there are 3 “layers” of tax:
- The federal tax (Direkte Bundessteuer) is due on 31st March of the following year.
- The cantonal tax (Staatssteuer) is due on 30th September of each tax year – ie the tax for 2010 is due on 30.9.2010
- The local (Gemeinde) tax is also due on 30th September or 31st October of the tax year, depending on the Canton.
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 1.5% 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 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.