This information is only for canton Bern. Other cantons may be different!
http://www.fin.be.ch/fin/de/index/st...er_ablauf.html http://www.fin.be.ch/fin/de/index/st...zahlungen.html
In Bern you will get the first bill for the complete estimated previous tax year, i.e. 100%, early in the year. There will be a definite date when this should be paid.
You can ignore this (but it gives you an idea of how much you will be paying) and you will receive later:
On 20 May a bill for 40% of the tax on earnings during the previous year.
On 20 August, ditto a bill for 30%
On 20 November ditto a bill for 30%
All these bills have a due payment date, which is 30 days later. If you pay after this date you will be charged interest.
If you talk to the finance department in Bern they will let you pay on a "pay as you go" basis into an account with them. Then all the interest charges will be calculated at the end of the year. If you are in credit they will pay about 1%, in debit about 4% interest.
I made a mistake in my 2009 declaration, which the tax people recently noticed. They will be sending me a bill for CHF 600, maybe in April 2012. They have 3 years in which to correct any errors, so you have to be patient...