3.8 Annual Income Tax Return
The personal income tax return, form D-100, is submitted for Income Tax 2022 from April 11 to June 30, 2023 (the year following the year being declared).
If the declaration is to be paid, the payment can be made in one or two installments:
Direct debit can be made until June 27, 2023 (charged on the last day of the term). If you choose to make the payment in two installments and the second installment is not domiciled, you must submit form 102 and make the payment by November 6, 2023 for Income Tax 2022.