TaxFlow - Tax services in Geneva

Frequently asked
questions
Taxes and Taxation

FAQ - Tax returns

General Questions

All residents, even those who are not taxable, are required to file a complete return by the deadline.

Once you have completed your tax return, you must send it to the Tax Administration before March 31 of the current year.

Regardless of the legal form of your company, you are required to complete and file your return on time.

All taxpayers withholding tax who are married or in a registered partnership and who both receive income are subject to the C scale.

Tax deadlines

The initial deadline for filing the tax return for legal entities is April 30. An extension may be granted until July 31 and September 30 (exceptional case).

A final extension for special cases can be arranged beyond September 30. Fees apply :

up to 3 months20 francs
up to 5 months40 francs
more than 5 months60 francs

The initial deadline for filing the tax return for legal entities is March 31. An extension may be granted to October 31 and December 31 (exceptional case). Fees apply :

up to 3 months20 francs
up to 5 months40 francs
more than 5 months60 francs

Extensions can be requested by internet, mail or fax.

The current deadline for the municipal business tax is April 30. However, an extension can be granted under certain conditions.

The VAT statement must be submitted at the end of the statement period + 2 months.

CountingSettlement periodDeadline for delivery
1st quarterJanuary 1st to March 30May 31st
2nd quarterApril 1st to June 30August 31
3rd quarter1stJuly through Sept. 30November 30th
4th quarter1stOctober through Dec. 31February 28/29
   
1st semesterJanuary 1st through June 30August 31
2nd semesterJuly 1st to Dec. 31February 28/29
Adjustment settlement
(valid for all settlement methods)
Fiscal period (calendar year)240 days after the end of the reporting period

Source : AFC - Deadlines for VAT settlement

Revenues

All income is taxable. You will have to declare all income from side activities.

Fortune

  • the buildings
  • shares, bonds and securities of any kind, capital outlays, contributions and sponsorships representing an interest in a business, corporation or association;
  • cash, deposits in banks and savings banks, current account balances and any securities representing possession of money;
  • units in collective investments that own real estate directly, for the difference between the value of the total assets of the investment and the value of its directly owned real estate
  • mortgages and unsecured claims
  • the elements that make up commercial assets
  • life and old age insurance for their cash value
  • jewelry and silverware, when their value exceeds CHF 2'000
  • the livestock, both dead and alive.



  • furniture, including artistic and scientific collections that may be considered as such, clothing, household utensils and books for the use of the taxpayer and his family
  • the capital paid as savings to a pension fund within the meaning of federal legislation.