Deadline calculator for Swiss law
Calculate the last day of a time limit, from a catalogue of over 250 time limits or freely, under the CPC, DEBA, FSCA, CrimPC, APA, ATSG, DFTA, CO or the procedural law of the cantons, taking account of court holidays and debt enforcement holidays, weekends, the public holidays of all 26 cantons and collection notices. Each step shows the statutory text; the calculator only gives a date where it is certain.
Free, no registration · Your entries are not stored · Statutory text for every step · Law as at 24 October 2026
Calculate a time limit
- Which time limit? Choose a time limit from the catalogue; the governing law and the duration are then filled in. For other time limits, choose “Enter your own time limit”.
- Law governing the time limit: Civil procedure (CPC), Debt enforcement and bankruptcy (DEBA), Federal Supreme Court (FSCA), Criminal procedure (CrimPC), Federal administrative procedure (APA), Social insurance (ATSG), Direct federal tax (DFTA), Code of Obligations (CO), Cantonal proceedings (administration, taxes, building law)
- How did you receive the letter? By registered post or accepted in person; Collection notice in the letterbox; By ordinary post (e.g. A-Post Plus); No letter: the time limit runs from an event
- Duration of the time limit: Days, Weeks, Months, Years. This day is not counted; counting starts on the following day.
- Does the decision state that the court holidays do not apply? If this notice is missing, the time limits are stayed nonetheless (Art. 145 para. 3 CPC, BGE 139 III 78).
Catalogue of time limits: the key time limits under federal law
The calculator knows these time limits with their duration, start and governing law. Each is based on the wording of the statutory provision cited. Cantonal time limits are covered for all 26 cantons; objections “during the public inspection” of a building application are mostly omitted on purpose, because the law does not say whether the first day of public inspection counts.
| Area of law | Time limit | Duration | Start | Statute |
|---|---|---|---|---|
| Civil procedure (CPC) | Appeal (ordinary or simplified proceedings) | 30 Days | Service of the reasoned decision | Art. 311 para. 1 CPC |
| Civil procedure (CPC) | Response to the appeal (ordinary or simplified proceedings) | 30 Days | Service of the appeal | Art. 312 para. 2 CPC |
| Civil procedure (CPC) | Appeal in summary proceedings | 10 Days | Service of the reasoned decision | Art. 314 para. 1 CPC |
| Civil procedure (CPC) | Appeal in summary family law proceedings (Art. 271, 276, 302, 305 CPC) | 30 Days | Service of the reasoned decision | Art. 314 para. 2 CPC |
| Civil procedure (CPC) | Objection to a decision (ordinary or simplified proceedings) | 30 Days | Service of the reasoned decision | Art. 321 para. 1 CPC |
| Civil procedure (CPC) | Objection to a decision in summary proceedings | 10 Days | Service of the reasoned decision | Art. 321 para. 2 CPC |
| Civil procedure (CPC) | Objection to a procedural ruling | 10 Days | Service of the ruling | Art. 321 para. 2 CPC |
| Civil procedure (CPC) | Response to the objection (ordinary or simplified proceedings) | 30 Days | Service of the objection | Art. 322 para. 2 CPC, Art. 321 para. 1 CPC |
| Civil procedure (CPC) | Application for review | 90 Days | Discovery of the ground for review | Art. 329 para. 1 CPC |
| Civil procedure (CPC) | Application for restoration of a time limit | 10 Days | Ground for default ceasing to exist | Art. 148 para. 2 CPC |
| Civil procedure (CPC) | Action after receipt of the authorisation to proceed | 3 Months | Notification of the authorisation to proceed | Art. 209 para. 3 CPC |
| Civil procedure (CPC) | Action after authorisation to proceed in matters of lease and usufructuary lease | 30 Days | Notification of the authorisation to proceed | Art. 209 para. 4 CPC |
| Civil procedure (CPC) | Rejection of a proposed decision of the conciliation authority | 20 Days | Written notification of the proposed decision | Art. 211 para. 1 CPC |
| Debt enforcement and bankruptcy (DEBA) | Objection to the payment order | 10 Days | Service of the payment order | Art. 74 para. 1 DEBA |
| Debt enforcement and bankruptcy (DEBA) | Objection in debt enforcement on bills of exchange | 5 Days | Service of the payment order | Art. 179 para. 1 DEBA |
| Debt enforcement and bankruptcy (DEBA) | Complaint to the supervisory authority against a ruling of the debt enforcement or bankruptcy office | 10 Days | Knowledge of the ruling | Art. 17 para. 2 DEBA |
| Debt enforcement and bankruptcy (DEBA) | Referral to the higher supervisory authority | 10 Days | Notification of the decision of the lower supervisory authority | Art. 18 para. 1 DEBA |
| Debt enforcement and bankruptcy (DEBA) | Action for denial of debt after provisional set-aside of the objection | 20 Days | Set-aside of objection | Art. 83 para. 2 DEBA |
| Debt enforcement and bankruptcy (DEBA) | Contesting a third-party claim at the debt enforcement office (third-party claim proceedings) | 10 Days | Time limit set by the debt enforcement office | Art. 107 para. 2 DEBA |
| Debt enforcement and bankruptcy (DEBA) | Third-party claim action by the third party (property in the debtor’s possession) | 20 Days | Time limit set by the debt enforcement office | Art. 107 para. 5 DEBA |
| Debt enforcement and bankruptcy (DEBA) | Third-party claim action against the third party (property in the third party’s possession) | 20 Days | Time limit set by the debt enforcement office | Art. 108 para. 2 DEBA |
| Debt enforcement and bankruptcy (DEBA) | Action contesting the schedule of claims in debt enforcement by seizure | 20 Days | Receipt of the extract from the schedule of claims | Art. 148 para. 1 DEBA |
| Debt enforcement and bankruptcy (DEBA) | Action contesting the schedule of claims in bankruptcy | 20 Days | Public inspection of the schedule of claims | Art. 250 para. 1 DEBA |
| Federal Supreme Court (FSCA) | Appeal to the Federal Supreme Court | 30 Days | Notification of the full written decision | Art. 100 para. 1 FSCA |
| Federal Supreme Court (FSCA) | Appeal to the Federal Supreme Court against decisions of the supervisory authority in debt enforcement and bankruptcy matters | 10 Days | Notification of the full written decision | Art. 100 para. 2 let. a FSCA |
| Federal Supreme Court (FSCA) | Appeal to the Federal Supreme Court in international mutual assistance in criminal matters or administrative assistance in tax matters | 10 Days | Notification of the full written decision | Art. 100 para. 2 let. b FSCA |
| Federal Supreme Court (FSCA) | Appeal to the Federal Supreme Court in debt enforcement on bills of exchange | 5 Days | Notification of the full written decision | Art. 100 para. 3 FSCA |
| Federal Supreme Court (FSCA) | Application for review to the Federal Supreme Court (new facts and other grounds) | 90 Days | Discovery of the ground for review | Art. 124 para. 1 let. d FSCA |
| Federal Supreme Court (FSCA) | Application for restoration of a time limit before the Federal Supreme Court | 30 Days | Impediment ceasing to exist | Art. 50 para. 1 FSCA |
| Criminal procedure (CrimPC) | Objection to a summary penalty order | 10 Days | Service of the summary penalty order | Art. 354 para. 1 CrimPC |
| Criminal procedure (CrimPC) | Objection (e.g. against rulings of the public prosecutor, abandonment of proceedings) | 10 Days | Notification of the decision | Art. 396 para. 1 CrimPC |
| Criminal procedure (CrimPC) | Announcement of appeal | 10 Days | Handing over or service of the written operative part of the judgment | Art. 399 para. 1 CrimPC, Art. 384 let. a CrimPC |
| Criminal procedure (CrimPC) | Declaration of appeal | 20 Days | Service of the reasoned judgment | Art. 399 para. 3 CrimPC |
| Criminal procedure (CrimPC) | Cross-appeal or application not to consider the appeal | 20 Days | Receipt of the declaration of appeal | Art. 400 para. 3 CrimPC |
| Criminal procedure (CrimPC) | Application for restoration of a time limit in criminal proceedings | 30 Days | Ground for default ceasing to exist | Art. 94 para. 2 CrimPC |
| Federal administrative procedure (APA) | Appeal against a ruling of a federal authority (e.g. to the Federal Administrative Court) | 30 Days | Notification of the ruling | Art. 50 para. 1 APA |
| Federal administrative procedure (APA) | Request for review (APA) | 90 Days | Discovery of the ground for review | Art. 67 para. 1 APA |
| Federal administrative procedure (APA) | Application for restoration of a time limit (APA) | 30 Days | Impediment ceasing to exist | Art. 24 para. 1 APA |
| Federal administrative procedure (APA) | Appeal in federal public procurement | 20 Days | Notification of the ruling | Art. 56 para. 1 PPA, Art. 56 para. 2 PPA |
| Social insurance (ATSG) | Objection to a ruling (e.g. OASI, accident insurance, health insurance) | 30 Days | Notification of the ruling | Art. 52 para. 1 ATSG |
| Social insurance (ATSG) | Appeal to the cantonal insurance court | 30 Days | Notification of the decision on the objection | Art. 60 para. 1 ATSG |
| Social insurance (ATSG) | Application for restoration of a time limit (ATSG) | 30 Days | Impediment ceasing to exist | Art. 41 ATSG |
| Direct federal tax (DFTA) | Objection to the assessment ruling | 30 Days | Service of the assessment ruling | Art. 132 para. 1 DFTA |
| Direct federal tax (DFTA) | Appeal to the tax appeals commission | 30 Days | Service of the decision on the objection | Art. 140 para. 1 DFTA, Art. 140 para. 4 DFTA |
| Direct federal tax (DFTA) | Request for review (DFTA) | 90 Days | Discovery of the ground for review | Art. 148 DFTA |
| Lease, employment, companies, succession (CO, CC) | Challenge to a notice of termination of a lease | 30 Days | Receipt of the notice of termination | Art. 273 para. 1 CO |
| Lease, employment, companies, succession (CO, CC) | Extension of a lease of indefinite duration | 30 Days | Receipt of the notice of termination | Art. 273 para. 2 let. a CO |
| Lease, employment, companies, succession (CO, CC) | Challenge to the initial rent | 30 Days | Taking over the leased property | Art. 270 para. 1 CO |
| Lease, employment, companies, succession (CO, CC) | Challenge to a rent increase | 30 Days | Notification of the increase | Art. 270b para. 1 CO |
| Lease, employment, companies, succession (CO, CC) | Action for compensation for unfair termination (employment contract) | 180 Days | End of the employment relationship | Art. 336b para. 2 CO |
| Lease, employment, companies, succession (CO, CC) | Challenge to a resolution of the general meeting (company limited by shares) | 2 Months | General meeting | Art. 706a para. 1 CO |
| Lease, employment, companies, succession (CO, CC) | Disclaimer of an inheritance | 3 Months | Knowledge of the death (statutory heirs) or official notification (appointed heirs) | Art. 567 para. 1 CC, Art. 567 para. 2 CC, Art. 7 CC |
| Canton of Zurich (VRG, taxes, building law) | Appeal against an order of an administrative authority | 30 Days | Notification of the order | § 22 para. 1 VRG ZH, § 22 para. 2 VRG ZH |
| Canton of Zurich (VRG, taxes, building law) | Appeal to the Administrative Court | 30 Days | Notification of the decision | § 53 VRG ZH, § 22 para. 1 VRG ZH |
| Canton of Zurich (VRG, taxes, building law) | Application for restoration of a time limit (VRG) | 10 Days | Impediment ceasing to exist | § 12 para. 2 VRG ZH |
| Canton of Zurich (VRG, taxes, building law) | Objection to the assessment decision (cantonal and municipal taxes) | 30 Days | Service of the assessment decision | § 140 para. 1 StG ZH, § 4 VRG ZH |
| Canton of Zurich (VRG, taxes, building law) | Appeal to the Tax Appeals Court | 30 Days | Service of the decision on the objection | § 147 para. 1 StG ZH, § 115 StG ZH |
| Canton of Zurich (VRG, taxes, building law) | Appeal in tax matters to the Administrative Court | 30 Days | Service of the decision of the Tax Appeals Court | § 153 para. 1 StG ZH, § 153 para. 4 StG ZH, § 115 StG ZH |
| Canton of Zurich (VRG, taxes, building law) | Request for review in tax matters | 90 Days | Discovery of the ground for review | § 156 StG ZH |
| Canton of Zurich (VRG, taxes, building law) | Request for service of the building law decision | 20 Days | Public notice of the building project | § 315 para. 1 PBG ZH, § 316 para. 1 PBG ZH |
| Canton of Zurich (VRG, taxes, building law) | Appeal to the Building Appeals Court | 30 Days | Notification of the building law decision | § 329 para. 1 PBG ZH, § 22 para. 1 VRG ZH, § 22 para. 2 VRG ZH |
| Canton of Bern (VRPG, taxes, building law) | Objection (where provided for by law) | 30 Days | Notification of the ruling | Art. 54 para. 1 VRPG BE |
| Canton of Bern (VRPG, taxes, building law) | Administrative appeal (directorate, regional governor, Executive Council) | 30 Days | Notification or publication of the contested act | Art. 67 para. 1 VRPG BE |
| Canton of Bern (VRPG, taxes, building law) | Administrative court appeal | 30 Days | Notification of the decision | Art. 81 para. 1 VRPG BE |
| Canton of Bern (VRPG, taxes, building law) | Application for restoration of a time limit (VRPG) | 30 Days | Impediment ceasing to exist | Art. 43 para. 2 VRPG BE |
| Canton of Bern (VRPG, taxes, building law) | Request for review (VRPG) | 60 Days | Discovery of the ground for review | Art. 96 para. 1 VRPG BE |
| Canton of Bern (VRPG, taxes, building law) | Objection to the assessment (cantonal and municipal taxes) | 30 Days | Notification of the ruling | Art. 190 para. 1 StG BE, Art. 151 para. 1 StG BE |
| Canton of Bern (VRPG, taxes, building law) | Appeal to the Tax Appeals Commission | 30 Days | Notification of the decision on the objection | Art. 196 para. 1 StG BE, Art. 151 para. 1 StG BE |
| Canton of Bern (VRPG, taxes, building law) | Request for review in tax matters | 90 Days | Discovery of the ground for review | Art. 203 para. 1 StG BE |
| Canton of Bern (VRPG, taxes, building law) | Objection to a building application | 30 Days | First publication or service of the written notification, as applicable | Art. 31 para. 1 BewD BE, Art. 41 para. 1 VRPG BE |
| Canton of Bern (VRPG, taxes, building law) | Building appeal to the Directorate of Public Works and Transport | 30 Days | Notification of the building decision | Art. 40 para. 1 BauG BE |
| Canton of Aargau (VRPG, taxes, building law) | Objection (where provided for by law) | 30 Days | Notification of the decision | § 40 para. 1bis VRPG AG |
| Canton of Aargau (VRPG, taxes, building law) | Administrative appeal (Executive Council, department) | 30 Days | Notification of the decision | § 44 para. 1 VRPG AG |
| Canton of Aargau (VRPG, taxes, building law) | Administrative court appeal | 30 Days | Notification of the decision | § 44 para. 1 VRPG AG, § 54 para. 1 VRPG AG |
| Canton of Aargau (VRPG, taxes, building law) | Objection to the assessment (cantonal and municipal taxes) | 30 Days | Notification of the ruling | § 187 para. 1 StG AG, § 186 para. 1 StG AG |
| Canton of Aargau (VRPG, taxes, building law) | Appeal to the Special Administrative Court (taxes) | 30 Days | Notification of the decision on the objection | § 187 para. 1 StG AG, § 186 para. 1 StG AG |
| Canton of Aargau (VRPG, taxes, building law) | Appeal to the Administrative Court (taxes) | 30 Days | Notification of the decision of the Special Administrative Court | § 187 para. 1 StG AG, § 186 para. 1 StG AG |
| Canton of Aargau (VRPG, taxes, building law) | Request for review in tax matters | 90 Days | Discovery of the ground for review | § 202 para. 1 StG AG |
| Canton of Aargau (VRPG, taxes, building law) | Appeal against a building decision of the municipal council | 30 Days | Service of the decision | § 61 para. 1 BauV AG |
| Canton of Lucerne (VRG, taxes, building law) | Objection to a final decision | 20 Days | Notification of the decision | § 119 para. 1 VRG LU |
| Canton of Lucerne (VRG, taxes, building law) | Administrative appeal or administrative court appeal | 30 Days | Notification of the decision | § 130 para. 1 VRG LU |
| Canton of Lucerne (VRG, taxes, building law) | Application for restoration of a time limit (VRG) | 10 Days | Impediment ceasing to exist | § 36 para. 1 VRG LU |
| Canton of Lucerne (VRG, taxes, building law) | Objection to the assessment (cantonal and municipal taxes) | 30 Days | Service of the assessment ruling | § 154 para. 1 StG LU, § 132 para. 1 StG LU |
| Canton of Lucerne (VRG, taxes, building law) | Administrative court appeal in tax matters | 30 Days | Service of the decision on the objection | § 164 para. 3 StG LU, § 132 para. 1 StG LU |
| Canton of Lucerne (VRG, taxes, building law) | Application for review in tax matters | 90 Days | Discovery of the ground for review | § 169 para. 1 StG LU |
| Canton of Lucerne (VRG, taxes, building law) | Administrative court appeal against a building decision | 20 Days | Notification of the decision | § 206 para. 1 PBG LU |
| Canton of St. Gallen (VRP, taxes) | Appeal (municipality, department, Government, Administrative Appeals Commission) | 14 Days | Notification of the ruling or decision | Art. 47 para. 1 VRP SG |
| Canton of St. Gallen (VRP, taxes) | Appeal against interim measures or enforcement measures | 5 Days | Notification of the ruling | Art. 47 para. 2 VRP SG |
| Canton of St. Gallen (VRP, taxes) | Appeal to the Administrative Court | 14 Days | Notification of the decision | Art. 64 para. 1 VRP SG, Art. 47 para. 1 VRP SG |
| Canton of St. Gallen (VRP, taxes) | Objection to the assessment (cantonal and municipal taxes) | 30 Days | Notification of the ruling | Art. 180 para. 1 StG SG, Art. 161 para. 1 StG SG |
| Canton of St. Gallen (VRP, taxes) | Appeal to the Administrative Appeals Commission (taxes) | 30 Days | Notification of the decision on the objection | Art. 194 para. 1 StG SG, Art. 30 para. 2 VRP SG |
| Canton of St. Gallen (VRP, taxes) | Appeal to the Administrative Court (taxes) | 30 Days | Notification of the decision of the Administrative Appeals Commission | Art. 196 para. 1 StG SG, Art. 30 para. 2 VRP SG |
| Canton of Basel-Stadt (Administrative Court, taxes) | Appeal to the Administrative Court: notice of appeal | 10 Days | Service of the ruling | § 16 para. 1 VRPG BS |
| Canton of Basel-Stadt (Administrative Court, taxes) | Appeal to the Administrative Court: statement of grounds | 30 Days | Service of the ruling | § 16 para. 2 VRPG BS |
| Canton of Basel-Stadt (Administrative Court, taxes) | Objection to the assessment (taxes) | 30 Days | Service of the assessment | § 160 para. 1 StG BS, § 147 para. 3 StG BS |
| Canton of Basel-Stadt (Administrative Court, taxes) | Appeal to the Tax Appeals Commission | 30 Days | Service of the decision on the objection | § 164 para. 1 StG BS, § 147 para. 3 StG BS |
| Canton of Basel-Stadt (Administrative Court, taxes) | Appeal to the Administrative Court (taxes) | 30 Days | Service of the decision of the Tax Appeals Commission | § 171 para. 2 StG BS, § 147 para. 3 StG BS |
| Canton of Basel-Stadt (Administrative Court, taxes) | Request for review in tax matters | 90 Days | Discovery of the ground for review | § 174 para. 2 StG BS |
| Canton of Basel-Landschaft (VwVG, VPO, taxes, building law) | Appeal to the Executive Council | 10 Days | Notification of the ruling | § 33 para. 1 VwVG BL BL |
| Canton of Basel-Landschaft (VwVG, VPO, taxes, building law) | Appeal to the Cantonal Court (administrative law) | 10 Days | Notification of the ruling or decision | § 48 para. 1 VPO BL |
| Canton of Basel-Landschaft (VwVG, VPO, taxes, building law) | Application for restoration of a time limit (VwVG BL) | 10 Days | Impediment ceasing to exist | § 5 para. 5 VwVG BL BL |
| Canton of Basel-Landschaft (VwVG, VPO, taxes, building law) | Request for review or reconsideration (VwVG BL) | 90 Days | Discovery of the ground for reopening | § 40 para. 3 VwVG BL BL |
| Canton of Basel-Landschaft (VwVG, VPO, taxes, building law) | Objection to the assessment (cantonal and municipal taxes) | 30 Days | Notification of the assessment | § 122 para. 1 StG BL |
| Canton of Basel-Landschaft (VwVG, VPO, taxes, building law) | Appeal to the Tax Court | 30 Days | Service of the decision on the objection | § 124 para. 1 StG BL |
| Canton of Basel-Landschaft (VwVG, VPO, taxes, building law) | Appeal to the Cantonal Court (taxes) | 30 Days | Notification of the decision of the Tax Court | § 131 para. 1 StG BL |
| Canton of Basel-Landschaft (VwVG, VPO, taxes, building law) | Request for review in tax matters | 90 Days | Discovery of the ground for review | § 132 para. 3 StG BL |
| Canton of Basel-Landschaft (VwVG, VPO, taxes, building law) | Appeal to the Building Appeals Commission | 10 Days | Service of the building decision | § 133 para. 3 RBG BL |
| Canton of Vaud (LPA-VD, taxes) | Objection (where a statute provides for it) | 30 Days | Notification of the decision | Art. 68 para. 1 LPA-VD VD |
| Canton of Vaud (LPA-VD, taxes) | Administrative appeal | 30 Days | Notification of the decision | Art. 77 LPA-VD VD |
| Canton of Vaud (LPA-VD, taxes) | Appeal to the Cantonal Court (CDAP) | 30 Days | Notification of the decision | Art. 95 para. 1 LPA-VD VD |
| Canton of Vaud (LPA-VD, taxes) | Application for restoration of a time limit | 10 Days | End of the impediment | Art. 22 para. 2 LPA-VD VD |
| Canton of Vaud (LPA-VD, taxes) | Application for review (LPA-VD) | 90 Days | Discovery of the ground for review | Art. 101 para. 1 LPA-VD VD |
| Canton of Vaud (LPA-VD, taxes) | Objection to the assessment decision | 30 Days | Notification of the decision | Art. 186 para. 1 LI VD, Art. 166 para. 1 LI VD |
| Canton of Vaud (LPA-VD, taxes) | Appeal to the Cantonal Court in tax matters | 30 Days | Notification of the decision on the objection | Art. 199 para. 1 LI VD, Art. 95 para. 1 LPA-VD VD |
| Canton of Vaud (LPA-VD, taxes) | Application for review in tax matters | 90 Days | Discovery of the ground for review | Art. 204 para. 1 LI VD |
| Canton of Geneva (LPA, taxes) | Appeal against a final decision | 30 Days | Notification of the decision | Art. 62 para. 1 LPA GE |
| Canton of Geneva (LPA, taxes) | Appeal against another decision (e.g. interlocutory) | 10 Days | Notification of the decision | Art. 62 para. 1 LPA GE |
| Canton of Geneva (LPA, taxes) | Objection (where the law provides for it) | 30 Days | Notification of the decision | Art. 51 para. 4 LPA GE |
| Canton of Geneva (LPA, taxes) | Objection to the assessment (cantonal taxes) | 30 Days | Notification of the decision | Art. 39 para. 1 LPFisc GE, Art. 41 para. 1 LPFisc GE |
| Canton of Geneva (LPA, taxes) | Appeal to the Administrative Court of First Instance (taxes) | 30 Days | Notification of the decision on the objection | Art. 49 para. 1 LPFisc GE, Art. 49 para. 4 LPFisc GE |
| Canton of Geneva (LPA, taxes) | Application for review in tax matters | 90 Days | Discovery of the ground for review | Art. 56 LPFisc GE |
| Canton of Ticino (LPAmm, taxes) | Appeal to the Council of State or the Cantonal Administrative Court | 30 Days | Notification of the decision | Art. 68 para. 1 LPAmm TI |
| Canton of Ticino (LPAmm, taxes) | Appeal against interim measures | 15 Days | Notification of the decision | Art. 68 para. 2 LPAmm TI, Art. 16 para. 3 LPAmm TI |
| Canton of Ticino (LPAmm, taxes) | Application for restoration of time limits | 10 Days | Cessation of the impediment | Art. 15 para. 2 LPAmm TI |
| Canton of Ticino (LPAmm, taxes) | Application for review (LPAmm) | 30 Days | Discovery of the ground for review | Art. 58 para. 1 LPAmm TI |
| Canton of Ticino (LPAmm, taxes) | Objection to the assessment decision | 30 Days | Notification of the decision | Art. 206 para. 1 LT TI, Art. 192 para. 2 LT TI |
| Canton of Ticino (LPAmm, taxes) | Appeal to the Tax Law Chamber | 30 Days | Notification of the decision on the objection | Art. 227 para. 1 LT TI, Art. 192 para. 2 LT TI |
| Canton of Ticino (LPAmm, taxes) | Application for review in tax matters | 90 Days | Discovery of the ground for review | Art. 233 LT TI |
| Canton of Appenzell Innerrhoden (VerwVG, VerwGG, taxes) | Appeal to the Standeskommission | 30 Days | Notification of the ruling | Art. 39 para. 1 VerwVG AI |
| Canton of Appenzell Innerrhoden (VerwVG, VerwGG, taxes) | Appeal against a decision on a building application | 10 Days | Notification of the decision | Art. 51 para. 4 VerwVG AI |
| Canton of Appenzell Innerrhoden (VerwVG, VerwGG, taxes) | Appeal to the Administrative Court | 30 Days | Notification of the ruling | Art. 16 para. 1 VerwGG AI |
| Canton of Appenzell Innerrhoden (VerwVG, VerwGG, taxes) | Appeal against interim measures, interlocutory rulings or enforcement rulings | 7 Days | Notification of the ruling | Art. 16 para. 3 VerwGG AI |
| Canton of Appenzell Innerrhoden (VerwVG, VerwGG, taxes) | Application for restoration of a time limit (VerwVG) | 30 Days | Impediment ceasing to exist | Art. 29 para. 1 VerwVG AI |
| Canton of Appenzell Innerrhoden (VerwVG, VerwGG, taxes) | Request for review to the Administrative Court | 90 Days | Discovery of the ground for review | Art. 33 para. 3 VerwGG AI |
| Canton of Appenzell Innerrhoden (VerwVG, VerwGG, taxes) | Objection to the assessment (taxes) | 30 Days | Service of the assessment ruling | Art. 143 para. 1 StG AI, Art. 129 para. 1 StG AI |
| Canton of Appenzell Innerrhoden (VerwVG, VerwGG, taxes) | Appeal to the Administrative Court (taxes) | 30 Days | Service of the decision on the objection | Art. 149 para. 1 StG AI, Art. 149 para. 4 StG AI |
| Canton of Appenzell Innerrhoden (VerwVG, VerwGG, taxes) | Request for review in tax matters | 90 Days | Discovery of the ground for review | Art. 150 para. 3 StG AI |
| Canton of Appenzell Ausserrhoden (VRPG, taxes, building law) | Appeal to an administrative authority | 20 Days | Notification of the ruling | Art. 31a para. 1 VRPG AR |
| Canton of Appenzell Ausserrhoden (VRPG, taxes, building law) | Appeal to the High Court (Administrative Court) | 30 Days | Notification of the decision | Art. 55 para. 1 VRPG AR |
| Canton of Appenzell Ausserrhoden (VRPG, taxes, building law) | Application for restoration of a time limit (VRPG) | 5 Days | Impediment ceasing to exist | Art. 6 para. 2 VRPG AR |
| Canton of Appenzell Ausserrhoden (VRPG, taxes, building law) | Request for reopening (review) | 60 Days | Discovery of the ground for reopening | Art. 26 para. 2 VRPG AR |
| Canton of Appenzell Ausserrhoden (VRPG, taxes, building law) | Objection to the assessment (taxes) | 30 Days | Notification of the assessment ruling | Art. 171 para. 1 StG AR |
| Canton of Appenzell Ausserrhoden (VRPG, taxes, building law) | Appeal to the High Court (taxes) | 30 Days | Notification of the decision on the objection | Art. 188 para. 1 StG AR, Art. 188 para. 5 StG AR |
| Canton of Appenzell Ausserrhoden (VRPG, taxes, building law) | Request for review in tax matters | 90 Days | Discovery of the ground for review | Art. 190 para. 1 StG AR |
| Canton of Appenzell Ausserrhoden (VRPG, taxes, building law) | Appeal against rulings under the Building Act | 20 Days | Notification of the ruling | Art. 110 para. 1 BauG AR, Art. 110 para. 3 BauG AR |
| Canton of Glarus (VRG, taxes) | Administrative appeal or administrative court appeal | 30 Days | Notification of the decision | Art. 89 para. 1 VRG GL |
| Canton of Glarus (VRG, taxes) | Appeal against an interim decision | 10 Days | Notification of the decision | Art. 89 para. 1 VRG GL |
| Canton of Glarus (VRG, taxes) | Application for restoration of a time limit (VRG) | 10 Days | Impediment ceasing to exist | Art. 36 para. 1 VRG GL |
| Canton of Glarus (VRG, taxes) | Application for review (VRG) | 90 Days | Discovery of the ground for review | Art. 119 para. 1 VRG GL |
| Canton of Glarus (VRG, taxes) | Appeal to the tax appeals commission | 30 Days | Service of the decision on the objection | Art. 165a para. 1 StG GL |
| Canton of Glarus (VRG, taxes) | Administrative court appeal in tax matters | 30 Days | Service of the decision of the Tax Appeals Commission | Art. 166 para. 1 StG GL |
| Canton of Schaffhausen (VRG, taxes, building law) | Appeal to the Executive Council | 20 Days | Notification of the order | Art. 20 para. 1 VRG SH |
| Canton of Schaffhausen (VRG, taxes, building law) | Appeal to the High Court (Administrative Court) | 20 Days | Notification of the decision | Art. 39 para. 1 VRG SH |
| Canton of Schaffhausen (VRG, taxes, building law) | Objection to the final tax statement (taxes) | 30 Days | Service of the final tax statement | Art. 150 para. 1 StG SH, Art. 151 para. 1 StG SH |
| Canton of Schaffhausen (VRG, taxes, building law) | Appeal to the High Court (taxes) | 30 Days | Service of the decision on the objection | Art. 161 para. 1 StG SH, Art. 161 para. 4 StG SH |
| Canton of Schaffhausen (VRG, taxes, building law) | Request for review in tax matters | 90 Days | Discovery of the ground for review | Art. 166 para. 1 StG SH |
| Canton of Schaffhausen (VRG, taxes, building law) | Appeal against a building decision | 20 Days | Receipt of the decision | Art. 69 para. 1 BauG SH |
| Canton of Nidwalden (VRG, taxes, building law) | Administrative appeal or administrative court appeal | 20 Days | Notification of the decision | Art. 71 para. 1 VRG NW |
| Canton of Nidwalden (VRG, taxes, building law) | Objection | 20 Days | Notification of the decision | Art. 64 para. 1 VRG NW, Art. 71 para. 1 VRG NW |
| Canton of Nidwalden (VRG, taxes, building law) | Application for restoration of a time limit (VRG) | 10 Days | Impediment ceasing to exist | Art. 38 para. 1 VRG NW |
| Canton of Nidwalden (VRG, taxes, building law) | Application for review (VRG) | 90 Days | Discovery of the ground for review | Art. 109 para. 1 VRG NW |
| Canton of Nidwalden (VRG, taxes, building law) | Objection to the assessment (taxes) | 30 Days | Service of the assessment ruling | Art. 202 para. 1 StG NW, Art. 186 para. 1 StG NW |
| Canton of Nidwalden (VRG, taxes, building law) | Appeal to the Administrative Court (taxes) | 30 Days | Service of the decision on the objection | Art. 206 para. 1 StG NW, Art. 186 para. 1 StG NW |
| Canton of Nidwalden (VRG, taxes, building law) | Appeal against rulings of the municipal council in building law matters | 20 Days | Service of the ruling | Art. 169 para. 2 PBG NW |
| Canton of Obwalden (StVG, VGV, taxes, building law) | Administrative appeal (department, Executive Council) | 20 Days | Notification of the ruling | Art. 67 para. 1 StVG OW |
| Canton of Obwalden (StVG, VGV, taxes, building law) | Administrative court appeal | 30 Days | Service of the decision | Art. 8b para. 1 VGV OW |
| Canton of Obwalden (StVG, VGV, taxes, building law) | Objection to the assessment (taxes) | 30 Days | Service of the assessment ruling | Art. 206 para. 1 StG OW, Art. 186 para. 4 StG OW |
| Canton of Obwalden (StVG, VGV, taxes, building law) | Appeal to the Tax Appeals Commission | 30 Days | Service of the decision on the objection | Art. 218 para. 1 StG OW, Art. 186 para. 4 StG OW |
| Canton of Obwalden (StVG, VGV, taxes, building law) | Appeal to the Administrative Court (taxes) | 30 Days | Notification of the decision of the Tax Appeals Commission | Art. 224 para. 1 StG OW, Art. 186 para. 4 StG OW |
| Canton of Obwalden (StVG, VGV, taxes, building law) | Request for review in tax matters | 90 Days | Discovery of the ground for review | Art. 226 para. 1 StG OW |
| Canton of Obwalden (StVG, VGV, taxes, building law) | Appeal against a building decision | 20 Days | Notification of the decision | Art. 129 para. 3 PBG OW |
| Canton of Uri (VRPV, taxes, building law) | Objection | 20 Days | Notification of the ruling | Artikel 41 para. 1 VRPV UR |
| Canton of Uri (VRPV, taxes, building law) | Administrative appeal to the Executive Council | 20 Days | Notification of the ruling | Artikel 48 para. 1 VRPV UR |
| Canton of Uri (VRPV, taxes, building law) | Administrative court appeal to the High Court | 20 Days | Notification of the ruling | Artikel 59 para. 1 VRPV UR |
| Canton of Uri (VRPV, taxes, building law) | Application for restoration of a time limit (VRPV) | 10 Days | Impediment ceasing to exist | Artikel 31 para. 1 VRPV UR |
| Canton of Uri (VRPV, taxes, building law) | Application for review (VRPV) | 90 Days | Discovery of the ground for review | Artikel 80 para. 1 VRPV UR |
| Canton of Uri (VRPV, taxes, building law) | Objection to the cantonal tax commission | 30 Days | Service of the ruling | Artikel 199 para. 1 StG UR, Artikel 200 para. 1 StG UR |
| Canton of Uri (VRPV, taxes, building law) | Administrative court appeal in tax matters | 30 Days | Service of the decision on the objection | Artikel 205 para. 1 StG UR |
| Canton of Uri (VRPV, taxes, building law) | Request for review in tax matters | 90 Days | Discovery of the ground for review | Artikel 211 para. 1 StG UR |
| Canton of Uri (VRPV, taxes, building law) | Administrative appeal against a building decision | 20 Days | Notification of the building decision | Artikel 122 para. 1 PBG UR, Artikel 48 para. 1 VRPV UR |
| Canton of Zug (VRG, taxes) | Objection | 20 Days | Notification of the ruling | § 36 para. 1 VRG ZG |
| Canton of Zug (VRG, taxes) | Administrative appeal (e.g. to the Executive Council, including building law) | 20 Days | Notification of the decision | § 43 para. 1 VRG ZG |
| Canton of Zug (VRG, taxes) | Administrative court appeal | 30 Days | Notification of the decision | § 64 para. 1 VRG ZG |
| Canton of Zug (VRG, taxes) | Application for restoration of a time limit (VRG) | 10 Days | Impediment ceasing to exist | § 11 para. 3 VRG ZG |
| Canton of Zug (VRG, taxes) | Objection to the assessment (taxes) | 30 Days | Receipt of the ruling | § 118 para. 1 StG ZG, § 117 para. 1 StG ZG |
| Canton of Zug (VRG, taxes) | Appeal to the Administrative Court (taxes) | 30 Days | Notification of the decision on the objection | § 136 para. 1 StG ZG, § 117 para. 1 StG ZG |
| Canton of Zug (VRG, taxes) | Request for review in tax matters | 90 Days | Discovery of the ground for review | § 140 para. 1 StG ZG |
| Canton of Fribourg (VRG, taxes) | Appeal to an administrative judicial authority (e.g. prefecture, directorate) | 30 Days | Notification of the decision | Art. 79 para. 1 VRG FR |
| Canton of Fribourg (VRG, taxes) | Appeal to the Cantonal Court | 30 Days | Notification of the decision | Art. 79 para. 1 VRG FR |
| Canton of Fribourg (VRG, taxes) | Appeal against an interim decision | 10 Days | Notification of the decision | Art. 79 para. 2 VRG FR |
| Canton of Fribourg (VRG, taxes) | Application for restoration of a time limit (VRG) | 10 Days | Impediment ceasing to exist | Art. 31 para. 2 VRG FR |
| Canton of Fribourg (VRG, taxes) | Application for review (VRG) | 90 Days | Discovery of the ground for review | Art. 106 para. 1 VRG FR |
| Canton of Fribourg (VRG, taxes) | Objection to the assessment (taxes) | 30 Days | Service of the assessment ruling | Art. 175 para. 1 DStG FR |
| Canton of Fribourg (VRG, taxes) | Appeal to the Cantonal Court (taxes) | 30 Days | Service of the decision on the objection | Art. 180 para. 1 DStG FR, Art. 182 para. 1 DStG FR |
| Canton of Fribourg (VRG, taxes) | Request for review in tax matters | 90 Days | Discovery of the ground for review | Art. 189 para. 1 DStG FR |
| Canton of Valais (VVRG, taxes, building law) | Objection | 30 Days | Notification of the decision | Art. 34a para. 2 VVRG VS |
| Canton of Valais (VVRG, taxes, building law) | Administrative appeal (e.g. to the Council of State) | 30 Days | Notification of the ruling | Art. 46 para. 1 VVRG VS |
| Canton of Valais (VVRG, taxes, building law) | Administrative appeal against an interlocutory ruling | 10 Days | Notification of the ruling | Art. 46 para. 1 VVRG VS |
| Canton of Valais (VVRG, taxes, building law) | Administrative court appeal to the Cantonal Court | 30 Days | Notification of the ruling | Art. 80 para. 1 VVRG VS, Art. 46 para. 1 VVRG VS |
| Canton of Valais (VVRG, taxes, building law) | Application for restoration of a time limit (VVRG) | 10 Days | Impediment ceasing to exist | Art. 12 para. 3 VVRG VS |
| Canton of Valais (VVRG, taxes, building law) | Request for review (VVRG) | 90 Days | Discovery of the ground for review | Art. 63 para. 1 VVRG VS |
| Canton of Valais (VVRG, taxes, building law) | Objection to the assessment (taxes) | 30 Days | Service of the assessment ruling | Art. 139 para. 1 StG VS, Art. 140 para. 1 StG VS |
| Canton of Valais (VVRG, taxes, building law) | Appeal to the Cantonal Court (taxes) | 30 Days | Service of the decision on the objection | Art. 150 para. 1 StG VS |
| Canton of Valais (VVRG, taxes, building law) | Request for review in tax matters | 90 Days | Discovery of the ground for review | Art. 155 para. 1 StG VS |
| Canton of Valais (VVRG, taxes, building law) | Objection to a building application | 30 Days | Publication in the Official Gazette | Art. 57 para. 1 BauG VS |
| Canton of Valais (VVRG, taxes, building law) | Appeal against a building decision (Council of State; for decisions of the KBK, Cantonal Court) | 30 Days | Notification of the decision | Art. 64 para. 1 BauG VS |
| Canton of Jura (Cpa, taxes) | Objection to a decision | 30 Days | Notification of the decision | Art. 98 para. 1 Cpa JU |
| Canton of Jura (Cpa, taxes) | Objection to an interlocutory decision | 10 Days | Notification of the decision | Art. 98 para. 1 Cpa JU |
| Canton of Jura (Cpa, taxes) | Appeal (administrative judge, Administrative Court, special authorities) | 30 Days | Notification of the decision | Art. 121 para. 1 Cpa JU |
| Canton of Jura (Cpa, taxes) | Appeal against an interlocutory or enforcement decision | 10 Days | Notification of the decision | Art. 121 para. 1 Cpa JU |
| Canton of Jura (Cpa, taxes) | Application for restoration of a time limit | 10 Days | End of the impediment | Art. 48 para. 2 Cpa JU |
| Canton of Jura (Cpa, taxes) | Application for review (Cpa) | 90 Days | Discovery of the ground for review | Art. 209 para. 1 Cpa JU |
| Canton of Jura (Cpa, taxes) | Objection to the assessment (taxes) | 30 Days | Notification of the decision | Art. 157 para. 1 LI JU, Art. 149 LI JU |
| Canton of Jura (Cpa, taxes) | Appeal to the Cantonal Appeals Commission (taxes) | 30 Days | Notification of the decision on the objection | Art. 161 para. 1 LI JU, Art. 149 LI JU |
| Canton of Jura (Cpa, taxes) | Appeal to the Administrative Court (taxes) | 30 Days | Communication of the decision | Art. 166 para. 1 LI JU, Art. 149 LI JU |
| Canton of Jura (Cpa, taxes) | Application for review in tax matters | 90 Days | Discovery of the ground for review | Art. 170 LI JU, Art. 149 LI JU |
| Canton of Neuchâtel (LPA, taxes) | Objection (réclamation or opposition) | 30 Days | Notification of the decision | Art. 99 para. 1 LPA NE |
| Canton of Neuchâtel (LPA, taxes) | Appeal (administrative authority or Cantonal Court) | 30 Days | Notification of the decision | Art. 109 LPA NE |
| Canton of Neuchâtel (LPA, taxes) | Application for restoration of a time limit | 10 Days | End of the impediment | Art. 36 para. 2 LPA NE |
| Canton of Neuchâtel (LPA, taxes) | Application for review (LPA) | 90 Days | Discovery of the ground for review | Art. 121 para. 2 LPA NE |
| Canton of Neuchâtel (LPA, taxes) | Objection to the assessment (taxes) | 30 Days | Notification of the assessment decision | Art. 201 para. 1 LCdir NE, Art. 202 para. 1 LCdir NE |
| Canton of Neuchâtel (LPA, taxes) | Appeal to the Cantonal Court (taxes) | 30 Days | Notification of the decision | Art. 216 para. 2 LCdir NE, Art. 216d LCdir NE |
| Canton of Graubünden (VRG, taxes) | Administrative appeal (to a department or the Government) | 30 Days | Notification of the decision | Art. 32 para. 1 VRG GR |
| Canton of Graubünden (VRG, taxes) | Administrative appeal against procedural orders and interim measures | 10 Days | Notification of the order | Art. 32 para. 2 VRG GR |
| Canton of Graubünden (VRG, taxes) | Appeal to the High Court (administrative matters, including building law) | 30 Days | Notification of the decision | Art. 52 para. 1 VRG GR |
| Canton of Graubünden (VRG, taxes) | Appeal to the High Court against procedural orders and interim measures | 10 Days | Notification of the order | Art. 52 para. 2 VRG GR |
| Canton of Graubünden (VRG, taxes) | Application for restoration of a time limit (VRG) | 10 Days | Impediment ceasing to exist | Art. 10 para. 2 VRG GR |
| Canton of Graubünden (VRG, taxes) | Application for review (VRG) | 90 Days | Knowledge of the ground for review | Art. 67 para. 2 VRG GR |
| Canton of Graubünden (VRG, taxes) | Objection to the assessment (taxes) | 30 Days | Service of the assessment ruling | Art. 137 para. 1 StG GR |
| Canton of Graubünden (VRG, taxes) | Appeal to the High Court (taxes) | 30 Days | Service of the decision on the objection | Art. 139 para. 1 StG GR |
| Canton of Graubünden (VRG, taxes) | Application for review in tax matters | 90 Days | Discovery of the ground for review | Art. 142 para. 1 StG GR |
| Canton of Solothurn (VRG, taxes, building law) | Administrative appeal (to a department or the Executive Council) | 10 Days | Service of the ruling | § 32 para. 1 VRG SO |
| Canton of Solothurn (VRG, taxes, building law) | Appeal to the Administrative Court | 10 Days | Notification of the ruling | § 67 para. 1 VRG SO |
| Canton of Solothurn (VRG, taxes, building law) | Application for restoration of a time limit (VRG) | 10 Days | Impediment ceasing to exist | § 10bis para. 2 VRG SO |
| Canton of Solothurn (VRG, taxes, building law) | Appeal against rulings of the building authority (to the Department of Building and Justice) | 10 Days | Service of the ruling | § 2 para. 6 KBV SO |
| Canton of Solothurn (VRG, taxes, building law) | Objection to the assessment (taxes) | 30 Days | Service of the assessment ruling | § 149 para. 2 StG SO |
| Canton of Solothurn (VRG, taxes, building law) | Appeal to the Cantonal Tax Court (assessment) | 30 Days | Service of the decision on the objection | § 160 para. 2 StG SO |
| Canton of Solothurn (VRG, taxes, building law) | Appeal to the Cantonal Tax Court (procedural ruling) | 10 Days | Service of the decision on the objection | § 160 para. 2 StG SO |
| Canton of Solothurn (VRG, taxes, building law) | Request for review in tax matters | 90 Days | Discovery of the ground for review | § 166 para. 1 StG SO |
| Canton of Thurgau (VRG, taxes) | Appeal (to a department or appeals commission, including building law) | 30 Days | Notification of the decision | § 45 para. 1 VRG TG |
| Canton of Thurgau (VRG, taxes) | Appeal to the Administrative Court | 30 Days | Notification of the decision | § 57 para. 1 VRG TG |
| Canton of Thurgau (VRG, taxes) | Application for restoration of a time limit (VRG) | 14 Days | Impediment ceasing to exist | § 26 para. 1 VRG TG |
| Canton of Thurgau (VRG, taxes) | Objection to the assessment (taxes) | 30 Days | Service of the assessment decision | § 164 para. 1 StG TG |
| Canton of Thurgau (VRG, taxes) | Appeal to the Tax Appeals Commission | 30 Days | Service of the decision on the objection | § 175 para. 1 StG TG |
| Canton of Thurgau (VRG, taxes) | Appeal to the Administrative Court (taxes) | 30 Days | Notification of the decision of the Tax Appeals Commission | § 176 para. 1 StG TG, § 176 para. 2 StG TG |
| Canton of Thurgau (VRG, taxes) | Request for review in tax matters | 90 Days | Discovery of the ground for review | § 179a para. 3 StG TG |
| Canton of Schwyz (VRP, JG, taxes, building law) | Administrative appeal (to the Executive Council) | 20 Days | Notification of the decision | § 47 para. 1 VRP SZ |
| Canton of Schwyz (VRP, JG, taxes, building law) | Administrative court appeal | 20 Days | Notification of the decision | § 56 para. 1 VRP SZ |
| Canton of Schwyz (VRP, JG, taxes, building law) | Administrative court appeal in voting rights matters and against enforcement rulings | 10 Days | Notification of the decision | § 56 para. 2 VRP SZ |
| Canton of Schwyz (VRP, JG, taxes, building law) | Request for review (VRP) | 90 Days | Ascertainment of the ground for review | § 62 VRP SZ |
| Canton of Schwyz (VRP, JG, taxes, building law) | Application for restoration of a time limit (JG) | 10 Days | Impediment ceasing to exist | § 163 para. 3 JG SZ |
| Canton of Schwyz (VRP, JG, taxes, building law) | Appeal against a building permit or a decision on an objection (to the Executive Council) | 20 Days | Notification of the decision | § 82 para. 1 PBG SZ, § 47 para. 1 VRP SZ |
| Canton of Schwyz (VRP, JG, taxes, building law) | Objection by an adjoining owner in the simplified building permit procedure | 20 Days | Service of the written notice | § 79 para. 3 PBG SZ |
| Canton of Schwyz (VRP, JG, taxes, building law) | Objection to the assessment (taxes) | 30 Days | Service of the assessment ruling | § 151 para. 1 StG SZ |
| Canton of Schwyz (VRP, JG, taxes, building law) | Appeal to the Administrative Court (taxes) | 30 Days | Service of the decision on the objection | § 166 para. 1 StG SZ |
| Canton of Schwyz (VRP, JG, taxes, building law) | Request for review in tax matters | 90 Days | Discovery of the ground for review | § 170 StG SZ |
Examples
This is how the deadline calculator works. Every example has been checked with the calculator.
| Service or event | Time limit | Governing law | Last day | Why |
|---|---|---|---|---|
| Monday, 19 October 2026 | 10 Days | CPC, ordinary procedure | Thursday, 29 October 2026 | The day of service is not counted (Art. 142 para. 1 CPC). |
| Thursday, 2 July 2026 | 30 Days | CPC, ordinary procedure | Wednesday, 2 September 2026 | The time limit is stayed from 15 July to 15 August, 32 days (Art. 145 para. 1 let. b CPC). |
| Wednesday, 26 January 2022 | 3 Months | CPC, ordinary procedure | Wednesday, 11 May 2022 | Time limit in months from the day of service: 26 April 2022, extended by 15 days of stay around Easter (BGE 150 III 367 consid. 4.5). |
| Monday, 6 July 2026 | 10 Days | DEBA, debt enforcement proceedings (debt enforcement office, supervisory authority) | Wednesday, 5 August 2026 | Objection to the payment order: the end (16 July) falls within the debt enforcement holidays; extended until the third working day thereafter (Art. 63 DEBA). |
| Monday, 6 July 2026 | 30 Days | FSCA, other proceedings | Monday, 7 September 2026 | Appeal to the Federal Supreme Court: 32 days of stay in summer; the end on a Sunday moves to the Monday (Arts. 45 and 46 FSCA). |
| Wednesday, 23 December 2026 | 10 Days | CrimPC | Monday, 4 January 2027 | Objection to a summary penalty order: no court holidays in criminal proceedings (Art. 89 para. 2 CrimPC); Saturday and Sunday move the end to the Monday. |
| Thursday, 10 December 2026 | 30 Days | ATSG | Monday, 25 January 2027 | Objection in social insurance: stay from 18 December to 2 January (Art. 38 para. 4 ATSG). |
| Thursday, 2 July 2026 | 30 Days | CO | Monday, 3 August 2026 | The last day is 1 August, followed by a Sunday: the time limit ends on the next working day (Art. 78 para. 1 CO, Art. 110 para. 3 Cst.). |
Which rules apply in which proceedings?
Each procedural act calculates time limits slightly differently. Most errors occur with public holidays and court holidays.
| Proceedings | Public holidays of which canton? | Court holidays | Special features |
|---|---|---|---|
| CPC | Canton of the court (Art. 142 para. 3 CPC) | Yes, for all time limits; not in conciliation proceedings or summary proceedings, provided the court has given notice of this (Art. 145 CPC, BGE 139 III 78) | Time limit in months from the day of service (BGE 150 III 367); ordinary post delivered at the weekend is deemed served on the next working day (Art. 142 para. 1bis CPC) |
| DEBA | As under the CPC (Art. 31 DEBA) | None; debt enforcement holidays extend time limits until the third working day thereafter (Arts. 56 and 63 DEBA); actions before a court: CPC rules on the stay of time limits, including their exception for summary proceedings (Art. 56 para. 2 DEBA, Art. 145 para. 4 CPC) | No debt enforcement holidays in enforcement based on bills of exchange; in attachment proceedings, the ban on enforcement acts during the holidays does not apply (Art. 56 para. 1 DEBA) |
| FSCA | Residence or registered office of the party or its representative (Art. 45 para. 2 FSCA) | Only for time limits set in days; not for interim measures and certain other proceedings (Art. 46 FSCA) | Collection notice: deemed served on the seventh day at the latest (Art. 44 para. 2 FSCA) |
| CrimPC | Residence or registered office of the party or its legal agent (Art. 90 para. 2 CrimPC) | None (Art. 89 para. 2 CrimPC) | Collection notice: deemed served on the seventh day if service was to be expected (Art. 85 para. 4 CrimPC) |
| APA | Residence or registered office of the party or its representative (Art. 20 para. 3 APA) | Only for time limits set in days; not for interim measures and procurement (Art. 22a APA) | Collection notice: deemed served on the seventh day at the latest (Art. 20 para. 2bis APA) |
| ATSG | Residence or registered office of the party or its representative (Art. 38 para. 3 ATSG) | For time limits set in days and in months (Art. 38 para. 4 ATSG) | Collection notice: deemed served on the seventh day at the latest (Art. 38 para. 2bis ATSG) |
| DFTA | Not specified in the Act (Art. 133 para. 1 DFTA) | Not provided for in the Act | Objection within 30 days (Art. 132 DFTA) |
| CO | Place of performance (Art. 78 para. 1 CO) | None | The law treats Saturday as a public holiday only for time limits under federal law (SR 173.110.3) |
| Cantonal proceedings (all 26 cantons) | Public holidays of the canton under its procedural law or its law on rest days, in some cases with a separate list in the procedural act (e.g. § 34 VRG LU, § 10 VRG ZG, § 9 VRG SO, Art. 27 VRG FR, Art. 15 VVRG VS) | Very different: never in BE, LU, BL, BS and ZG; only before courts in, for example, AG, SG, VD, VS, GR, TG, UR, AI and AR; also for objections and administrative appeals (Rekurse) to administrative authorities in GE, GL (statutory time limits only), NW and JU; generally in TI, NE, OW, SZ and FR (there, the summer period only in matters of the Cantonal Court). Over Christmas until 5 January in VS and until 7 January in SZ; uncertain before the administrative courts of ZH, SH and SO | Time limits for administrative appeals (Rekurs) in some cases shorter than 30 days (e.g. BL, BS and SO 10 days, SG 14 days, SZ, UR and ZG 20 days); deemed service only where the statute provides for it (BE, GE, TI, AI, NE, SZ, BS before the administrative court) |
Court holidays 2026 and 2027
In civil proceedings, statutory and court-ordered time limits are stayed three times a year (Art. 145 para. 1 CPC): from the seventh day before Easter until the seventh day after Easter inclusive, from 15 July until 15 August inclusive and from 18 December until 2 January inclusive.
| Period | 2026 | 2027 |
|---|---|---|
| Easter | 29 March to 12 April | 21 March to 4 April |
| Summer | 15 July to 15 August | 15 July to 15 August |
| Christmas and New Year | 18 December 2026 to 2 January 2027 | 18 December 2027 to 2 January 2028 |
This stay does not apply in conciliation proceedings or in summary proceedings, nor to appeals against decisions in summary proceedings (Art. 145 para. 2 CPC, BGE 139 III 78). The court must give notice of this; if the notice is missing, the time limits are stayed nonetheless (Art. 145 para. 3 CPC, BGE 139 III 78 consid. 5). According to case law, the stay also applies after conciliation proceedings to the time limit for filing an action following the authorisation to proceed and to the rejection of a proposed decision (BGE 138 III 615, BGE 144 III 404). If service takes place during the stay, the time limit only begins to run on the first day after the stay ends (Art. 146 para. 1 CPC). The same periods apply before the Federal Supreme Court and in federal administrative proceedings, there only to time limits set in days (Art. 46 FSCA, Art. 22a APA), and in social insurance (Art. 38 para. 4 ATSG). There are no court holidays in criminal proceedings (Art. 89 para. 2 CrimPC).
Debt enforcement holidays 2026 and 2027
Debt enforcement holidays are the seven days before and seven days after Easter and Christmas and the period from 15 July to 31 July; there are none in enforcement based on bills of exchange (Art. 56 no. 2 DEBA). They do not stop time limits from running: if the end of a time limit falls within them, the time limit is extended until the third day after their end; Saturdays, Sundays and public holidays are not counted (Art. 63 DEBA).
| Period | 2026 | 2027 |
|---|---|---|
| Easter | 29 March to 12 April | 21 March to 4 April |
| Summer | 15 July to 31 July | 15 July to 31 July |
| Christmas | 18 December 2026 to 1 January 2027 | 18 December 2027 to 1 January 2028 |
How the deadline calculator works
You choose the governing law and enter how and when you received the letter and the duration of the time limit. The calculator counts according to the wording of the relevant statute: the day of service is not counted, and the time limit ends on its last day. It then checks court holidays and debt enforcement holidays, Saturdays, Sundays and public holidays, and shows the statutory text for each step. On the English page, federal law is shown in its official German wording, as there is no official English version.
It only gives a date where the date is certain. If the end depends on a circumstance it does not know, such as a public holiday observed only in certain cantons, it states the reason and the earliest day that may apply. An end of a time limit calculated too late can cost you a right; an open result is therefore intentional.
Collection notice: when is a consignment deemed served?
Anyone who does not collect a registered consignment must nevertheless accept it as effective against them: it is deemed served on the seventh day after the unsuccessful attempt at service (Art. 138 para. 3 let. a CPC, Art. 85 para. 4 let. a CrimPC, Art. 44 para. 2 FSCA, Art. 20 para. 2bis APA, Art. 38 para. 2bis ATSG). This presupposes that you had to expect service; for the CPC and the CrimPC, this is laid down in the statute.
The seventh day applies even if it falls on a Saturday or a public holiday; the time limit begins on the following day (BGE 127 I 31). If you collect the consignment earlier, the day of collection counts. For the DEBA, the DFTA and the CO, the statute does not provide for such deemed service; there, the calculator gives no certain date but calculates cautiously from the day of the attempted delivery.
Time limits in months: the day of service counts (BGE 150 III 367)
A time limit calculated in months expires in the last month on the day with the same number as the day on which it began to run; if there is no such day, on the last day of the month (Art. 142 para. 2 CPC). It was long disputed whether this refers to the day of service or the following day.
The Federal Supreme Court has decided: the decisive day is the day of notification or of the event (BGE 150 III 367 consid. 5.6). In the case decided, the authorisation to proceed was served on 26 January 2022; the three-month time limit ended on 26 April 2022 and, because of the stay around Easter, 15 days later, on 11 May 2022 (consid. 4.5). Other procedural acts contain no such rule; there, for time limits in months, the calculator gives the cautious day.
Public holidays of the 26 cantons
Which public holidays extend a time limit is determined by cantonal law, often differently for each type of proceedings. For each canton, the calculator keeps separate lists for civil procedure, the DEBA, criminal procedure and other proceedings, each with the wording of the cantonal provision. In Zurich, for example, Berchtoldstag (St Berchtold’s Day) counts in civil and criminal proceedings (§ 122 GOG); the Rest Days Act does not mention it (§ 1 RLG), so for time limits before the Federal Supreme Court or under the CO it remains uncertain. In Ticino and Valais, Good Friday is not a public holiday. In Neuchâtel, in civil proceedings, every day on which the cantonal administration is closed for at least half a day counts as a public holiday (Art. 10a LI-CPC).
The basis is the official law collections of the cantons, retrieved on 24 October 2026; a test checks every quotation against the official text. The 2026 dates have also been checked against the cantons’ lists of public holidays. Where a list and the statute differ, the statute prevails. Public holidays observed only in certain districts or municipalities are treated by the calculator as uncertain, insofar as a cantonal statute mentions them; it does not know other municipal holidays or administrative closing days decided at short notice, and indicates in the result where these may count.
When the calculator gives no date
In these cases, the calculator states the reason and the earliest day that may apply:
- The end falls on a public holiday that applies only in some of the cantons or municipalities, for example Berchtoldstag, Whit Monday or All Saints’ Day, and you have not chosen a canton. Or, even in the chosen canton, it is uncertain whether the day counts for these proceedings, for instance because the statute only mentions it for other proceedings.
- The time limit touches the court holidays and it is uncertain whether it is stayed: the type of proceedings is unknown (for instance, whether an interim measure is being challenged before the Federal Supreme Court), no answer has been given on the notice in the decision, or conciliation proceedings are involved.
- In civil proceedings, service by ordinary post falls on a public holiday that applies only in some of the cantons, and it is uncertain whether it counts at the place of the court.
- A time limit in months under the FSCA, CrimPC, APA, ATSG or DFTA, or a time limit in months that begins with service during the court holidays.
- A collection notice under the DEBA, DFTA or CO, where the statute does not provide for deemed service.
- A time limit under the CO ends on a Saturday, and it is uncertain whether it derives from a statute or a contract.
- Under the DEBA, it is uncertain whether debt enforcement, bankruptcy or attachment proceedings or an action before a court are involved, and the rules produce different days.
Frequently asked questions on calculating time limits
How do you calculate a time limit under the CPC?
The time limit begins to run on the day after service or the event (Art. 142 para. 1 CPC). If a decision is served on Monday 19 October 2026, a 10-day time limit ends on Thursday 29 October 2026. If the last day falls on a Saturday, a Sunday or a public holiday recognised at the place of the court, the time limit ends on the next working day (Art. 142 para. 3 CPC). It is stayed during the court holidays (Art. 145 para. 1 CPC).
Is the day of service counted?
No. In civil proceedings, the time limit begins to run on the following day (Art. 142 para. 1 CPC). Under the Code of Obligations, too, the day on which the time limit is triggered is not counted (Art. 77 para. 1 no. 1 and para. 2 CO).
When are the court holidays in 2026?
In civil proceedings, time limits in 2026 are stayed from 29 March to 12 April, from 15 July to 15 August and from 18 December 2026 to 2 January 2027 (Art. 145 para. 1 CPC). This stay does not apply in conciliation proceedings or in summary proceedings (Art. 145 para. 2 CPC).
What applies if the time limit ends on a Saturday, Sunday or public holiday?
In civil proceedings, it ends on the next working day (Art. 142 para. 3 CPC). Under the Code of Obligations, a Sunday or a public holiday officially recognised at the place of performance moves the end to the next working day (Art. 78 para. 1 CO); SR 173.110.3 treats Saturday as equivalent to a public holiday only for time limits under federal law.
How is a time limit in months calculated?
It ends on the day with the same number as the day of service or of the event, in civil proceedings in accordance with BGE 150 III 367 consid. 5.6: service on 26 January, time limit of three months, end on 26 April. If there is no such day in the last month, the time limit ends on the last day of the month (Art. 142 para. 2 CPC, Art. 77 para. 1 no. 3 CO).
Is it sufficient to hand the submission to the post on the last day?
In civil proceedings, yes: submissions must be filed with the court or handed over for delivery to the court to Swiss Post or to a Swiss diplomatic or consular mission on the last day of the time limit at the latest (Art. 143 para. 1 CPC). The calculator shows the rule for the chosen proceedings in the result. For time limits under the CO, for instance for payments or declarations to the other party, posting is not sufficient in every case.
Does the deadline calculator also calculate time limits in debt enforcement proceedings and before the Federal Supreme Court?
Yes. For the DEBA, it takes account of the debt enforcement holidays (Arts. 56 and 63 DEBA); for the Federal Supreme Court, of the court holidays for time limits set in days and the public holidays at the place of residence of the party or its representative (Arts. 45 and 46 FSCA). It also calculates time limits under the CrimPC, APA, ATSG and DFTA.
What are debt enforcement holidays?
Debt enforcement holidays are the seven days before and after Easter and Christmas and the period from 15 to 31 July (Art. 56 no. 2 DEBA). They do not stop time limits from running; if the end falls within them, the time limit is extended until the third day after the holidays, not counting Saturdays, Sundays and public holidays (Art. 63 DEBA).
Is a consignment deemed served if I do not collect it?
Yes, as a rule on the seventh day after the unsuccessful attempt at service, even if that day is a Saturday or a public holiday (Art. 138 para. 3 let. a CPC, Art. 44 para. 2 FSCA, BGE 127 I 31). This presupposes that you had to expect service; for the CPC and the CrimPC, this is laid down in the statute.
Which public holidays count for an appeal to the Federal Supreme Court?
The decisive law is that of the canton in which the party or its representative is resident or has its registered office (Art. 45 para. 2 FSCA), not that of the canton of the court. In civil proceedings, by contrast, the public holidays at the place of the court count (Art. 142 para. 3 CPC).
Which cantonal public holidays does the calculator take into account?
The statutory public holidays of all 26 cantons, for each type of proceedings: in civil proceedings, the public holidays at the place of the court (Art. 142 para. 3 CPC); for time limits before the Federal Supreme Court and in criminal proceedings, those at the place of residence of the party or its representative (Art. 45 para. 2 FSCA, Art. 90 para. 2 CrimPC). Select the canton; if none is given, a day only counts as a public holiday if it is one in all cantons. Municipal holidays are only covered insofar as a cantonal statute mentions them, and then as uncertain.
Which time limits does the calculator already know?
Over 250 time limits: over 50 under federal law and over 200 under the procedural laws of all 26 cantons (administration, taxes, building law). Under federal law they include appeal and objection under the CPC, objection to the payment order and actions under the DEBA, appeal to the Federal Supreme Court, objection to a summary penalty order, objection and appeal in social insurance and tax matters, challenging a notice of termination of a lease and disclaiming an inheritance. Each time limit states the statutory provision; you can enter other time limits freely.
Which time limit applies in your case?
RechtsKI answers legal questions under Swiss law with statutory provisions and Federal Supreme Court decisions, and reviews your documents. 5 free credits, no credit card.
Sources
- Official sources: Arts. 138–146 CPC (Fedlex, version of 1 July 2026) · Arts. 31, 56 and 63 DEBA (Fedlex, version of 1 January 2026) · Arts. 44–48 FSCA (Fedlex, version of 1 April 2026) · Arts. 85 and 89–91 CrimPC (Fedlex, version of 1 April 2025) · Arts. 20–22a APA (Fedlex, version of 1 July 2022) · Arts. 38 and 39 ATSG (Fedlex, version of 1 January 2024) · Art. 133 DFTA (Fedlex, version of 2 September 2026) · Arts. 77 and 78 CO (Fedlex, version of 1 October 2026) · Federal Act on the Running of Time Limits on Saturdays (SR 173.110.3) · Art. 110 para. 3 Cst. (Fedlex) · BGE 150 III 367 (Federal Supreme Court) · BGE 139 III 78, BGE 138 III 615, BGE 144 III 404, BGE 127 I 31 (Federal Supreme Court)