The deadlines are clear, it is imperative for companies and individuals in Geneva to proceed with their tax return and comply with the deadlines imposed by the AFC. Find out in this article how to apply for a delay for your tax return and at what cost without being penalized.
Table of contents
What are the deadlines for the tax return?
The "standard" deadline to file your tax return is March 31, 2023.
It is important to note that the deadlines may vary, particularly in the case of departure during the year.
You can find out this time frame by looking at the your login page, this was normally sent to you at the beginning of the year.
How do I request a delay?
Between January 20 and October 31, you can apply online or by mail.
Between November 1er and December 31, as well as for periods beyond these dates, requests are made only by mail and must be motivated, indicating in it why you have not yet filed your declaration.
Request a delay online
Log in to your e-file account In Geneva, in the menu choose the tab "request delay". Follow the instructions.
Or
If you do not have an e-government account, go to the following page and fill in the following information application form deadline for individuals.
Request for a delay by mail
You can send your request directly to the CFA address:
Administration Fiscale Cantonale
Rue du Stand 26
CP 3937
1211 Geneva 3
For a request beyond the month of October, remember to justify your request.
Cost of a delay request for a tax return in Geneva
Delay requests are charged by the tax authorities, here are the rates applied for the year 2023:
- 3 months delay 20 CHF (until end of June)
- 5 month period 40 CHF (until end of August)
- Delay of +5 months 60 CHF
As mentioned above, after October 31, online requests are no longer possible. At that time, you will need to write a letter with the reason why you need more time and send it to the CFA.
Acceptance or refusal of the request for a delay
Once you have submitted your delay request, the CFA will send you a letter informing you whether your delay request has been accepted or rejected. A delay request may be denied for the following reasons:
- A delay has already been requested
- Advance payments have not been paid in full
- An ex officio tax has already been established
Tax return reminder fee
If you have not filed your tax return and despite your request for a delay, you will receive a reminder. It is important to note that reminders from the AFC are not free.
- 1er Reminder 10 CHF (normal mail)
- 2e Reminder 40 CHF (registered mail)
If, despite the reminders, you still haven't filed your tax return, you may be subject to official taxation, the tax bill may also be increased by interest on arrears accrued after 30 days from the date of notification of the slip.
Tax advice
Tax Services helps you file your tax return on time and avoid penalties. Our certified specialists will answer your questions and help you make sense of it all.
FAQ - Request for extension
The initial deadline is 31 March.
You will receive a reminder within a few days, which will also be billed to you.
During this period, you can only request an extension by post by sending your reasons to the address of the cantonal tax administration.
The amount charged depends on the length of the delay requested:
- up to 3 months: 20 francs
- up to 5 months: CHF 40
- more than 5 months: 60 francs
For each request submitted, you will receive a letter informing you whether or not the deadline has been granted.
