How to complete a tax return - companies and organisations

Tax returns are submitted to the Tax Administration in order to give the details necessary for income-tax assessment. Most companies and organisations are expected to complete a tax return without prompting.

The tax return filing is comprised of the main form and its enclosure forms. Additionally, other enclosures may be added.

The deadline dates for tax returns vary between different taxpayer entities. If your company or organisation is a corporate entity, the deadline is four months after the closing month of the accounting period. In the case of a self-employed professional individual, a self-employed business entrepreneur or a general or limited partnership, the deadline is printed in the pre-completed tax return form, which the Tax Administration has sent (pre-completed forms are sent off in April or May).

If certain requirements are met, no tax return is required of entities including a mutual real property company, residential housing company, residential housing cooperative and other entity types in which the shares give the shareholder the right to control a property unit in a building. Similarly, no tax return is usually required of certain other entities including an association or foundation promoting for the public good.

We recommend the Tax Administration's e-filing services to taxpayers filing tax returns. The submitted details are directly transferred to the Tax Administration. After successful electronic submittal, the taxpayer will receive a confirmation message.