Each summer all people taxed (except those who are taxed at source) receive a provisional tax bill relating to cantonal and municipal taxes. The outstanding amount of tax must then be paid by the end of the calendar year.

At the end of February the bill for the direct federal tax is sent out. This has to be paid by the end of March.

Once the definitive assessment is clear, where more tax has been paid than is necessary, this will be returned. Where too little tax has been paid, a bill will be issued for the outstanding amount. Where people are not able to pay their taxes by the required date for financial or family reasons, then they can apply to pay by instalments or by deferral. If a person not otherwise in debt finds himself in straitened financial circumstances they can apply for an abatement of tax.