Short-term liquidity support for companies and individuals

On 20 March 2020, the Federal Council of Switzerland adopted a comprehensive package of sanctions to cushion the economic consequences of the spread of the coronavirus.


In addition to the simplification of short-time working and its extension to self-employed persons, as well as emergency aid in the form of guaranteed COVID interim loans, we believe the following liquidity support can be implemented in the short term:
Deferred payment of taxes and duties for companies
The payment deadlines for cantonal and communal taxes, direct federal taxes, value added tax and other taxes, incentive levies and customs duties can be deferred without interest on arrears.
Deferral of payment of taxes for individuals
The payment deadlines for cantonal and municipal tax and direct federal tax can be extended until 30 June 2020 without interest on arrears. This applies in particular to the provisional tax bill for federal tax 2019, which would be due on 31 March 2020. Please note the different regulations of the Cantons.
In the Canton of Zug, among other things, the deadline for submitting tax returns has been extended to 30 June 2020. Please read the latest information from the Zug Tax Administration here. Note that different rules apply in all Cantons.
Deferral of payment of social security contributions
Payments may be deferred for six months without interest on arrears. The payment deferrals themselves may have a longer term.
In addition, companies have the option of having the amount of the regular contributions on account adjusted to the AHV/IV/EO/ALV if the sum of their wages has fallen significantly. The same applies to self-employed persons whose turnover has collapsed.
The following conditions must be met for an interest-free deferral of social insurance payments:

  • Credible liquidity problems
  • Willingness to make regular payments in instalments
  • Immediate payment of a first instalment
  • Good reasons to believe that the contributors are willing and able to pay the instalments on time

We have set up a "COVID-19" section on our Website under Downloads. There you will find important information and relevant documents/forms.


If you need support, we are here for you. Please contact us at any time by email (


Kathrin Kühn 26 March 2020