That’s what the tax officers say on the phone as well, but in reality you can easily include your Y-1 taxes as debt in declaration made for Y-1 in March Y and they will accept it (been doing it for few years now)
1 Like
This has been discussed here a few times, but supposedly shouldn’t work. But I guess “unangemessen” can mean many things.
Hi All
For the last few years, I always paid the ‘Akonto’ bills as they arrived and ususally received some Zins becaus the liability proved to be lower so I had paid too much.
However, in 2025 my total pay was unusually larger than in provious years due some deferred bonusus being paid.
Hence my total LOHN will be maybe 3 times larger than usual.
The Stueuramt does not know this yet and have send AKONTO bills based on 2024 which is based on a much lower Salary.
My question is will I be charged interest on my final amount when it is finalized (usually in April 2027 for the 2025 tax year)? as the final amount will certainly be much higher than my AKONTO payments?
or should I contact them and maye some additional payments now?
Thanks
The details depend on the canton. In ZH you will get charged interest on the missing difference between October 1st, 2025 and April 2027, in your example. The current (2026) interest rate in ZH is 0.75% p.a., the same rate that you get for payments before October 1st.
That’s for the state taxes (canton and municipality). As far as I know, no interest is charged for federal taxes, as long as you pay the provisional and final bills within 30 days. I’ve seen the tax office send an updated provisional federal tax bill very quickly after submitting my tax declaration, though (long before the final tax assessment).
With such a big change, I would contact them to adjust the provisional tax bill. Other people might use it as cheap leverage, but I wouldn’t recommend that unless you really want leverage and fully understand the implications.
3 Likes
agreeing with Jay, can’t remember where, but somewhere I read that you are supposed to tell your municipality if you have such changes (in both directions).
1 Like
I now got the Veranlagungsprotokoll and they (Basel-Stadt) made the correction: they don’t want the account with them where I prepaid the taxes before 31.12. listed and added to the Wertschriftenverzeichnis (or anywhere else), no wealth taxes for that amount (in addition to the interest paid). Fine with me, then!