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Economic COVID-19 Measures
Many of these resolutions and measures also have an impact on tax issues.
In order to provide a better overview on the various tax matters affected by the resolutions made by the Federal Council and the cantons, we are providing a list where all the individual measures are compiled.
Further details on the measures can be found in the media releases from the cantons. As the measures are subject to constant change, we cannot guarantee that all the information is always up to date. We are trying our best to update the information as soon as possible.
Federal level
Tax measures
6 April 2020
On 6 April 2020, the Swiss Federal Tax Administration issued a circular concerning the tax treatment of benefits in the event of loss of earnings in connection with the coronavirus.
25 March 2020
In the area of value added taxes, special consumer taxes, incentive taxes and customs duties, the Federal Council decided on a waiver of default interest from 20 March 2020 until 31 December 2020. Withholding taxes and stamp duties are not affected by this waiver.
18 March 2020
On 18 March 2020, the Federal Council decided on a temporary legal standstill for reminders and debt collection from 19 March 2020 to 4 April 2020. Subsequently, the statutory debt collection holidays began, which also resulted in a legal standstill and lasted until 19 April 2020.
Media release from the Federal Council
Economic measures
19 June 2020
Entitlements to compensation for loss of earnings due to COVID-19 for parents who had to look after their children during school closure, self-employed persons or people in quarantine are regulated in the "Covid-19 Regulation for Loss of Earnings". The regulation is valid until 16 September 2020, after which no further claims for compensation for loss of earnings may be asserted on the basis of this regulation.
Media release from the Federal Council
27 May 2020
In order to finance the supplementary financing of the Unemployment Insurance (ALV), an amendment to the Unemployment Insurance Act (AVIG) was passed. The CHF 14.2 billion in additional financing was approved on 20 May 2020 to avoid a sudden increase in ALV contributions as of 1 January 2021.
Media release from the Federal Council
22 April 2020
In addition to the emergency aid provided by the Confederation and the cantonal support measures, the Federal Council has decided to provide financial support to start-ups in order to to save them from bankruptcy due to the coronacrisis.
Media release from the Federal Council
20 March 2020
The Federal Council has allocated a package of measures totalling CHF 42 billion for emergency aid and support for the economy. The aim is above all to secure jobs and wages and to maintain the existence of self-employed persons. Furthermore, measures were also taken in the areas of sport and culture in order to prevent serious financial consequences due to the coronacrisis.
Media release from the Federal Council
Cantonal level
Canton of Aargau
Tax measures
27 March 2020
Measures for natural persons
The Canton of Aargau will waive the charging of interest on arrears for the period from 01 March 2020 to 31 December 2020. In addition, a dunning and debt collection freeze for tax claims will apply until 30 June 2020. If taxes cannot be paid on time, it is possible to apply for a deferral or payment by instalments. Official deadlines can be extended by application. Statutory deadlines (e.g. for filing objections, appeals or complaints, etc.) cannot be extended. The canton of Aargau also decided that in the event of an official closure of a company and a massive drop in turnover due to the Covid-19 crisis, a provision can be made in the 2019 annual financial statements.
Measures for legal persons
The deadline for submitting the 2019 tax return is extended to 30 September 2020.
The measures for natural persons apply analogously.
Media release from the Tax Administration Aargau
Extensions of deadlines by the cantons
Economic measures
16 April 2020
The Canton of Aargau has closed its 2019 annual accounts with a surplus of CHF 228.5 million. The government council intends to use this surplus to combat the economic and fiscal consequences of the Covid-19 crisis in the canton of Aargau. The government council is now releasing the first 150 million, of the 300 million francs, of the package of measures that has been decided. The cantonal package of measures includes immediate payments, hardship benefits as well as loan default guarantees and supplements the emergency aid awarded by the federal government.
Media release from the Canton of Aargau
Canton of Appenzell Ausserrhoden
Tax measures
23 April 2020
Due to the Covid-19 crisis, the canton of Appenzell Ausserrhoden does not allow any provisions for 2019 annual financial statements.
01 April 2020
In the Canton of Appenzell Ausserrhoden, a compensatory interest rate reduction for income and wealth taxes as well as for profit and capital taxes to 0 percent was decided as of 1 July 2020.
20 March 2020
For natural persons and legal entities, a deferral is possible for definitive tax bills. In addition, it can be agreed that in the case of due tax bills, payment is either extended or made in instalments if it cannot be settled due to the Covid-19 crisis.
Media release of the Tax Administration of Appenzell Ausserrhoden
Economic measures
26 March 2020
The Canton of Appenzell Ausserrhoden also provides financial economic aid where federal aid is insufficient. The Government Council, through the Department of Construction and Economics, in cooperation with the Foundation for Economic Development AR, the Appenzell Ausserrhoden Foundations, the Industry Association and the Trade Association AR, creates the "Covid-19 Emergency Aid Fund" for cases of economic hardship in the Canton of Appenzell Ausserrhoden.
Media release from the Canton of Appenzell Ausserrhoden
Canton of Appenzell Innerrhoden
Tax measures
23 March 2020
Companies can apply to the cantonal tax administration for a deferral of their tax debt. In addition, companies can extend the payment deadlines without paying interest on arrears.
Economic measures
In accordance with the decision of the Professional Ethics Committee, interest-free loans from the Economic Development Fund are paid out for hardship cases. The aim of this is to secure jobs at companies that were healthy before the corona crisis.
Media release from the Canton of Appenzell Innerrhoden
Canton of Basel-Land
Tax measures
23 March 2020
No interest on arrears will be charged for tax claims from 25 March 2020 until 31 December 2020. Legal entities and self-employed persons may submit their tax returns until 30 September 2020 without a request or reminder. Persons liable to withholding tax will receive an extension of the deadline for rate corrections until 30 September 2020.
Media release from the Tax Administration of Basel-Land
Economic measures
24 March 2020
The cantonal government of Basel-Land has decided on a support package worth 190 million Swiss francs. Included in this package are, among other things, emergency aid for short-time work and bridging loans from the federal government.
Media release from the Canton of Basel-Land
Canton of Basel-Stadt
Tax measures
19 March 2020
For tax claims that have been definitively invoiced, a request for deferral can be submitted.
Media release from the Tax Administration Basel-Stadt
Economic measures
31 March 2020
The canton of Basel-Stadt allocates financial aid for self-employed persons to combat the economic consequences in the amount of 20 million Swiss francs.
Media release from the Canton of Basel-Stadt
Canton of Bern
Tax measures
24 April 2020
The extension of the deadline for the 2019 tax return until 15 September 2020 for natural persons also applies to legal entities and persons taxed at source. There is a dunning and debt collection freeze for cantonal claims until 30 June 2020. The ordinary deadline for real estate gains tax is also extended until 30 June 2020. No interest on arrears is owed on cantonal and communal taxes for the 2020 tax year due between 1 March and 31 December 2020. For tax claims that cannot be paid on time, a request for deferral or payment by instalments may be submitted. Statutory deadlines cannot be extended and must be complied with (e.g. in the case of rulings or objection decisions).
Extensions of deadlines by the cantons
Economic measures
01 April 2020
The Canton of Berne has allocated 35 million francs for cantonal location promotion, of which 15 million francs have already been released. For the time being, the canton is not issuing its own hardship and guarantee funds.
Media release from the Canton of Bern
Canton of Fribourg
Tax measures
17 March 2020
The canton of Fribourg has taken measures regarding the deadline for the 2019 tax return for natural persons.
Economic measures
18 March 2020
The canton of Fribourg is making CHF 50 million available to the economy as a support package. The Fribourg Economic Development Agency (WIF) has set up a hotline, "Loan and Guarantee Hotline", to provide advice to businesses in Fribourg.
Media release from the Canton of Fribourg
Communication from the Freiburg Economic Development Agency
Canton of Geneva
Tax measures
27 March 2020
The Canton of Geneva has extended the deadline for the 2019 tax return for legal entities until 31 May 2020. In addition, the deadline for applying for a withholding tax adjustment has also been extended until 31 May 2020. Furthermore, the Canton of Geneva will waive the charging of interest on arrears in the period from 24 March 2020 to 31 December 2020.
Extensions of deadlines by the cantons
Economic measures
02 April 2020
The canton of Geneva has also taken numerous measures to counteract the economic consequences of the Covid-19 crisis.
Media release from the Canton of Geneva
Canton of Grisons
Tax measures
02 April 2020
The canton of Graubünden will waive interest on arrears and reminder fees until December 2020. In addition, extensions of deadlines or requests for payment by instalments will be treated generously if natural persons or legal entities are unable to settle outstanding invoices due to the Covid-19 crisis.
Media release from the Tax Administration Grisons
Economic measures
30 March 2020
In addition to the federal support package, the canton of Graubünden has allocated CHF 80 million to the economy.
Media release from the Canton of Grisons
Canton of Glarus
Tax measures
31 March 2020
The Canton of Glarus gives natural persons and legal entities the option to extend the payment periods. Furthermore, the canton waives the right to charge default interest on these extended payment periods for the period from 01 March 2020 to 31 December 2020. The 2019 tax return can be submitted until 30 June 2020.
Economic measures
31 March 2020
The Canton of Glarus is making CHF 12.5 million available to deal with the economic consequences of the Covid-19 crisis. Applications for financial assistance can be submitted online via the cantonal website from Tuesday, 7 April 2020 until Friday, 31 July 2020.
Canton of Jura
Tax measures
24 March 2020
The Canton of Jura has extended the deadline until 31 July 2020 for the 2019 tax return for legal entities. For further tax measures, please follow the communication from the Canton of Jura.
Extensions of deadlines by the cantons
Further measures
06 April 2020
Further measures in connection with the Covid-19 virus can be found in the communication from the canton of Jura.
Media release from the Canton of Jura
Canton of Lucerne
Tax measures
26 March 2020
The Canton of Lucerne has decided that the 2019 tax return for legal entities must be submitted within 8 months of the close of business. In addition, the Canton of Lucerne will waive the charging of interest on late payments until December 2020 for state and municipal taxes.
Economic measures
26 March 2020
The Canton of Lucerne has paid out CHF 51.5 million in creditor invoices due by the end of April 2020 to support the economy in connection with the coronavirus. Further measures by the canton were published on the Canton of Lucerne website.
Canton of Neuchâtel
Tax measures
23 March 2020
The canton of Neuchâtel is extending the deadline for tax returns until 30 June 2020. In addition, the canton is also waiving the levying of compensation and default interest for due payment agreements until the end of June.
Economic measures
23 March 2020
The canton of Neuchâtel is providing up to CHF 4 million for the economy. This amount will mainly support SMEs that are active in strategic areas of activity so that innovation can continue to be promoted despite the crisis.
Media release from the Canton of Neuchâtel
Canton of Nidwalden
Tax measures
27 March 2020
The canton of Nidwalden has extended the deadline for the 2019 tax return, also for legal entities, to
30. June 2020. The canton also waives the equalisation and compensation interest as well as the interest on arrears for the period from 01 April 2020 to 31 December 2020 for state and municipal taxes.
Extensions of deadlines by the cantons
Economic measures
27 March 2020
The Canton of Nidwalden is providing 20 million Swiss francs to support the economy. The support began to run on 01 April 2020. The forms for applications for financial support are posted on the website of the Canton of Nidwalden.
Canton of Obwalden
Tax measures
07 April 2020
Legal entities will receive the first reminder in September 2020 for the non-submitted 2019 tax return. Requests for extension of deadlines will be dealt with on an accommodating basis. The 2020 cantonal and communal taxes must be paid by 30 November 2020, whereby the compensatory interest for the 2020 tax period will only be calculated from 1 December 2020. The canton of Obwalden does not charge compensatory and default interest up to an amount of CHF 20. In the case of cantonal and communal taxes, interest on arrears is only payable on the final invoice for late payments. If due payments cannot be settled, an application for deferment or payment by instalments may be made.
Media release from the Tax Administration Obwalden
Economic measures
19 March 2020
The Obwaldner Kantonalbank provides emergency aid of CHF 5 million to the economy.
Media release from the Canton of Obwalden
Canton of Schaffhausen
Tax measures
24 March 2020
If taxpayers fall into arrears in connection with the Covid-19 crisis, the tax authorities may either extend the deadline or allow payment by instalments. In addition, the canton of Schaffhausen will waive the charging of interest on arrears from 1 March 2020 until
31 December 2020.
Media release from the Tax Administration Schaffhausen
Economic measures
24 March 2020
The package of measures awarded by the cantonal government of Schaffhausen includes CHF 50 million in supplementary federal support.
Media release from the Canton of Schaffhausen
Canton of Schwyz
Tax measures
02 April 2020
The Canton of Schwyz does not allow any special provisions in the 2019 financial statements. If provisional 2019 invoices for cantonal taxes and direct federal tax cannot be settled, a deferral may be requested.
30 March 2020
The deadline for rate correction applications for withholding tax is extended to 31 May 2020.
23 March 2020
If individuals or legal entities are unable to pay their tax bills when due as a result of the Covid-19 crisis, the payment deadline can be extended to 120 days or an instalment payment in a maximum of 18 monthly instalments can be requested. In addition, the canton will waive the charging of interest on arrears for the period from 24 March 2020 to 31 December 2020.
Economic measures
07 April 2020
The canton of Schwyz was one of the first cantons to award a support package of CHF 50 million in addition to federal support. If necessary, the financial support will be extended.
Canton of Solothurn
Tax measures
24 March 2020
For payments that cannot be settled due to the Covid-19 crisis, a deferral or payment by instalments may be requested. The Canton of Solothurn waives the charging of interest on arrears for state taxes for the period from 01 April 2020 to 31 December 2020. The deadline for rate correction applications for withholding tax has been extended to 31 May 2020.
Economic measures
The Canton of Solothurn is providing a fund of CHF 10 million to bridge the gap for self-employed persons.
Media release from the Canton of Solothurn
Canton of St. Gallen
Tax measures
The Canton of St. Gallen does not grant any accruals in the 2019 financial statements due to the corona crisis. Requests for deferrals for payments due will be treated with generosity due to the current circumstances. The Canton of St. Gallen does not see any reason to grant accruals at this time, as it believes that this issue should be answered uniformly, especially since not only cantonal taxes but also direct federal taxes are affected.
Media release from the Tax Administration St. Gallen
Economic measures
03 April 2020
The canton of St. Gallen intends to provide 45 million Swiss francs as part of a comprehensive aid package to prevent severe economic consequences due to the coronavirus. More than a dozen banks are now participating in the support programme.
Media release from the Canton of St. Gallen
Canton of Ticino
Tax measures
27 March 2020
The Canton of Ticino has extended the deadline for the 2019 tax return, also for legal entities, until
30 September 2020. The canton waives the charging of interest on arrears for the period from 01 March 2020 to 31 December 2020. For payments due that cannot be settled, payment by instalments can be agreed.
Media release from the Tax Administration Ticino
Economic measures
16 March 2020
In addition to federal support, the canton of Ticino is attempting to counteract the economic consequences by providing guarantees to facilitate the receipt of bank loans for companies. A guarantee limit of CHF 1 million applies. The procedure for such a guarantee can be found on the website of the Canton of Ticino.
Media release from the Canton of Ticino
Canton of Thurgau
Tax measures
03 April 2020
Due to the Covid-19 crisis, the Canton of Thurgau allows companies to make provisions in their 2019 financial statements. The general conditions for this can be found in the communication from the tax administration. Deferral requests will be treated leniently and an extension of the deadline for the 2019 tax return for legal entities is possible without a fee until 31 December 2020.
Economic measures
03 April 2020
The Canton of Thurgau has adopted an additional package of measures to the federal support package. It serves to cover areas where the Federal Council's measures are not sufficient and to provide increased support to other areas. With the special fund as a support package, the canton of Thurgau is making CHF 20 million available for credit guarantees for bank loans.
Canton of Uri
Tax measures
27 March 2020
Companies and self-employed persons who are unable to settle due payments due as a result of the Covid-19 crisis may submit a deferral request or an application for payment by instalments. For the 2019 tax return for legal entities, the ordinary deadline of 31 July 2020 continues to apply. The rate correction applications for withholding tax can be submitted extraordinarily until 31 May 2020.
Economic measures
The Canton of Uri compensates self-employed persons for certain loss of income with a daily allowance in accordance with the income compensation regulations. This comprises 80% of their income and amounts to a maximum of 196 francs per day. From the cantonal economic development fund, the Canton of Uri also supports hardship cases for companies and self-employed persons who cannot be adequately helped by the federal government's package of measures.
Media release from the Canton of Uri
Canton of Vaud
Tax measures
08 April 2020
Taxpayers may request payment in instalments on outstanding tax claims. The canton of Vaud will also waive the charging of interest on arrears for the period from 01 March 2020 to 31 December 2020. No provisions will be allowed for the 2019 financial statements.
Economic measures
18 March 2020
The canton of Vaud supports the economy with 50 million francs and took various measures for small and large companies as well as for start-ups. On the website of the canton of Vaud, there is a "chatbot" that can be used to contact the relevant office with questions.
Media release from the Canton of Vaud
Canton of Valais
Tax measures
26 March 2020
The canton of Valais has decided that companies affected by the Covid-19 crisis can make extraordinary provisions for the 2019 financial year. The canton will waive the charging of interest on arrears for the period from 1 April 2020 to 31 December 2020. In addition, an extraordinary extension of the deadline for the payment of withholding tax will be granted until 30 June. The rate correction applications for the withholding tax can be submitted extraordinarily until 31 May 2020.
Economic measures
26 March 2020
As complementary measures to those of the Confederation, the Canton of Valais has decided to provide bridging loans to prevent severe economic consequences. The canton's guarantee obligations currently amount to approximately CHF 105 million. The canton is currently considering whether to provide additional emergency aid through the canton's employment fund.
Media release from the Canton of Valais
Canton of Zug
Tax measures
26 March 2020
The canton of Zug extends the deadline for applications for rate corrections for withholding taxes to 30 June 2020. The payment deadlines for all tax bills for natural persons and legal entities are extended to 30 June. The canton will waive the charging of interest on arrears for cantonal and communal taxes from 1 March 2020 to 31 December 2020. No tax assessments and invoices will be sent out until the end of April 2020. In addition, the cantonal council would like to implement a temporary reduction (3 years) of the cantonal tax rate from 82% to 78% in an abbreviated procedure. The Canton of Zug grants a one-time tax provision of a maximum of 50% of the profit or independent acquisition for companies and self-employed persons in the 2019 annual financial statement. The extraordinary provision is to be reversed in the 2020 annual financial statement.
Media release from the Tax Administration Zug
Economic measures
24 March 2020
The canton of Zug provides a support fund of CHF 20 million to support small businesses, sole proprietorships and the self-employed. The canton also decided to provide a credit default guarantee for commercial banks in the amount of CHF 100 million as a subsidiary measure to those of the federal government.
Media release from the Canton of Zug
Canton of Zurich
Tax measures
30 March 2020
In the case of definitive tax bills that cannot be paid due to the Covid-19 crisis, either an extension of the payment deadline or payment by instalments can be requested. In the event of financial losses, adjustments to the provisional tax bill may be requested.
Economic measures
30 March 2020
The Canton of Zurich has prepared a financial support package to prevent massive economic consequences due to the Covid-19 crisis. It includes, for example, CHF 15 million from the anniversary dividend of the Zürcher Kantonalbank for self-employed persons or a loan default guarantee of CHF 425 million for SMEs to prevent hardship cases.