Geneva tax returns for expatriates

Does this apply to you?

• Living in Geneva, Swiss or C permit holder: you file a tax return every year on your worldwide income and wealth.
• Living in Geneva without a C permit: tax is deducted from your salary (tax at source). A full tax assessment (TOU, taxation ordinaire ultérieure) is mandatory if your gross salary reaches CHF 120’000 a year, if you have at least CHF 3’000 of other income, taxable wealth, property in Switzerland or self-employed income, or if you have been assessed this way before. Otherwise you can request it, for example to deduct a pension fund buy-in, pillar 3a contributions or childcare costs.
• Living abroad and working in Geneva: tax at source; you can request a full assessment each year if at least 90% of your household income is taxable in Switzerland (quasi-resident).
• New C permit, Swiss citizenship, or marriage to a Swiss citizen or C permit holder: tax at source ends the following month, and an ordinary tax return covers the whole year.

The year you arrive or leave

• Arriving from abroad: you are taxed from the day you arrive. To set the rate, your salary and pensions are annualised, but bonuses are not.
• Leaving Switzerland: your tax return is prepared when you leave. If you are taxed at source, the full assessment is requested together with your departure notice. Contact me before you go: these steps cannot wait for tax season.

Seconded expatriates

Are you a manager or specialist seconded to Geneva by a foreign employer for up to five years? Certain costs are deductible: relocation, family travel at the start and end of your assignment, housing in Geneva if you keep a home abroad, and private foreign-language schooling for your children. For tax at source, your employer can apply a flat CHF 1’500 a month; higher actual costs are claimed through a full assessment (TOU). I check your entitlement and how these deductions apply in Geneva.

Income, accounts and property abroad

Everything must be declared, whatever the amount. Property abroad is not taxed in Geneva, but it is used to set the rate: its rental value is the one set in that country, or 4.5% of its value if there is none. Switzerland receives data every year on the foreign accounts of its residents. If assets have never been declared, I help you make a voluntary disclosure: possible once, with no fine.

What I do

• I establish your tax position: residence, permit, tax at source or tax return, foreign elements.
• I send you a document list tailored to your case.
• I prepare the return and check its consistency: income, wealth, debts, deductions.
• I give you a summary before filing and answer any questions from the tax authority.

Deadlines

• Tax return: by 31 March. You can request an extension, for a fee of CHF 20 to 60.
• Full assessment (TOU) or correction of tax at source: by 31 March of the following year. This deadline is strict and the request cannot be withdrawn.

Documents

The documents you need depend on your situation. The main ones are listed on the Documents and deadlines page.