Tax return 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 March 31 of the following year. Note: since 2021, the TOU is irrevocable and applies until departure from the canton or obtaining a C permit.

The maximum marginal tax rate in Geneva can reach approximately 44.75% when combining direct federal tax (max. 11.5%), cantonal tax, and municipal tax. This rate applies to the highest incomes and varies slightly depending on the municipality of residence. The City of Geneva applies a municipal surcharge of 45.5% of the base cantonal tax. The municipalities with the lowest tax rates in Geneva are Cologny, Collonge-Bellerive, and Vandoeuvres.

Yes, it is possible to request additional time from the Geneva cantonal tax administration (AFC-GE). The extension request can be made online through the canton's e-services portal.