How does the quasi-resident status work in Geneva?
The quasi-resident status is reserved for taxpayers subject to withholding tax in Geneva whose household earns at least 90% of its worldwide income in Switzerland. This status, obtained through a Subsequent Ordinary Taxation request (TOU), allows the deduction of actual expenses (pillar 3a, LPP buy-backs, childcare costs, alimony, etc.) instead of the flat-rate withholding tax scale. The request must be filed before of the following year. Note: since 2021, the TOU is irrevocable and applies until departure from the canton or obtaining a C permit.