Preparing your tax return in Geneva

Tax return in Geneva: prepare it properly to pay the right amount

Every year, the tax return arrives in early spring, bringing the same question: have I deducted everything I was entitled to deduct? In Geneva, a well-prepared return can make a difference of several hundred or even thousands of francs.

This guide is for private individuals living in Geneva: employees, retirees, property owners and the self-employed. It summarises the deadlines, the documents to gather and the deductions we most often see overlooked.

Deadline: 31 March, with a fee for an extension

In Geneva, the return must be filed before 31 March each year, even if you are not liable for tax. If you need more time, request an extension before the deadline: online through your e-démarches account, using the anonymous online form, by telephone or by post. All options are on the canton of Geneva's official page “Demander un délai pour ma déclaration d'impôt”.

Without a return or an extension, the tax authorities send a reminder costing CHF 20, followed by a registered reminder costing CHF 40. After the final deadline, they issue an ex officio assessment, with additional fees and often a tax amount higher than the actual liability. If you use a fiduciary, it requests extensions for you.

Have you received an ex officio assessment? You can challenge it within 30 days of receiving the assessment notice by submitting a written objection together with your complete, dated and signed return and supporting documents. Do not miss this deadline: an ex officio assessment does not just determine your tax; it also makes it harder to access income-based social benefits, such as health insurance subsidies or housing allowances.

Documents to gather

The return must be complete and accompanied by all supporting documents. Start by gathering these documents; it will save you a great deal of time.

Income

• Salary certificate from each employer
• Pension statements: AVS, AI, pension fund, foreign pensions
• Unemployment, sickness or accident benefits
• Maintenance payments received
• For the self-employed: annual accounts (balance sheet and income statement)

Assets

• Statements for all bank and postal accounts as at 31 December, including accounts abroad
• Securities statements (shares, bonds, funds) as at 31 December
• Surrender value of life insurance policies
• Vehicles, crypto-assets and other valuables

Debts and deductions

• Statements of debts and interest paid (mortgage, loans)
• Pillar 3a and LPP buy-in certificates
• Health insurance premiums and unreimbursed medical expenses
• Invoices for nursery, childminder or after-school care
• Maintenance payments made
• Receipts for donations to recognised public-interest organisations
• Continuing education expenses related to your profession

Property owners

• Tax valuation of the property and any rental income
• Maintenance and renovation invoices

Commonly missed deductions

Most taxpayers declare their income correctly; it is on deductions that they lose money. In Geneva, there are two taxes with different limits: ICC (cantonal and communal income tax) and IFD (direct federal tax).

Amounts for the 2025 tax return published by the Geneva tax authorities. Amounts for the 2026 tax return will be updated as soon as they are published.

The deductions we most often see overlooked:

• LPP buy-in. A buy-in to your pension fund is fully deductible. It is often the largest deduction for middle and higher incomes. Please note: no capital withdrawal is possible for 3 years after a buy-in.
• Pillar 3a paid too late. The payment must reach the account before 31 December to count towards that year.
• Childcare costs. Nursery, childminder, after-school care, day camps: keep all invoices.
• Unreimbursed medical expenses. Deductible, co-payment, dentist, glasses: deductible above a certain threshold of your income.
• Continuing education related to your profession, and donations to recognised public-interest organisations.
• Maintenance costs for your home if you own it: the flat-rate allowance or actual expenses, whichever is more advantageous.

Special cases

• Withholding tax (B and L permits, cross-border commuters). Your tax is deducted directly from your salary, without the deductions. With a B permit, an ordinary assessment is mandatory if your gross salary exceeds CHF 120'000 per year, or if you have other income not subject to withholding tax of more than CHF 3'000 per year (for example health insurance subsidies, housing allowances, rental income, income from assets or self-employment). Health insurance subsidies very often push income above this threshold, making an ordinary assessment mandatory. Otherwise, you can request one to claim your deductions (third pillar, LPP buy-in, childcare costs).
• Quasi-resident cross-border commuters. If at least 90 % of your household income is taxable in Switzerland, you can request a subsequent ordinary assessment (TOU) before 31 March of the following year. The choice is irrevocable for the year concerned: do the calculation first.
• Property owners. The imputed rental value is added to your income, but mortgage interest and maintenance costs are deductible. Energy-saving work is also deductible.
• Self-employed persons. You attach your annual accounts, and your AVS contributions will then be adjusted on the basis of your tax assessment. A well-prepared return also avoids unpleasant AVS surprises.

GeTax on your own or with a fiduciary?

The tax authorities provide GeTax, free software that automatically calculates certain deductions. For a simple situation, an employee without substantial assets or real estate, it is often sufficient.

A fiduciary becomes worthwhile as soon as your situation becomes more complex:

• you own property in Switzerland or abroad;
• you have income or accounts abroad;
• you are self-employed or have a secondary activity;
• you are subject to withholding tax and unsure whether to request an ordinary assessment;
• you married, separated or had a child during the year;
• you are considering an LPP buy-in or a capital withdrawal.

In these cases, the tax savings often more than cover the cost of preparation. And you avoid errors that lead to an objection or an ex officio assessment.

Frequently asked questions

Do I have to file a return if I have almost no income? Yes. In Geneva, the return is mandatory even if you are not liable for tax.

What should I do if I disagree with my assessment? You can submit a written, reasoned objection to the tax authorities within 30 days of notification of the assessment notice.

How long should I keep my supporting documents? Keep your returns, assessments and supporting documents for at least 10 years: the authorities may revisit an assessment if there are inaccuracies.

Entrust us with your tax return

Every year, RM Solutions prepares tax returns for private individuals in Geneva: employees, retirees, property owners, self-employed persons and people subject to withholding tax. We check all possible deductions, request extensions for you and review your assessment. We welcome you in French, English, Spanish, Italian and Portuguese.