A rectification of source tax in Geneva must be submitted by 31 March of the following year. Taxpayers in the canton of Geneva can lodge an adjustment if they feel that their employer has not taken their situation into account.
Deductions can be claimed for other actual expenses, but only through an TOU (quasi-resident).
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Time limit for requesting a source tax adjustment
You have until 31 March of the year following taxation at source to submit a request for rectification of tax at source.
For compliance with the deadline, the postmark is proof.
How do I request a withholding tax adjustment?
The request can be made in two ways :
- Online via your e-démarches account
- Using the "DRIS/TOU" form
Only one form is required for married couples
Do I have to request a rectification every year?
Yes, the request for rectification must be made every year.
What types of deductions are accepted in a simple rectification request?
Anyone who is taxed at source can request a recalculation of tax at source in order to:
- Have the amount of the tax base, the tax scale or the tax rate corrected
- Request that the cost of caring for minor children be taken into account if you are married and living in the same household, or if the children have alternating custody (divorce or separation).
- Request that the cost of caring for minor children be taken into account if you are living in a common-law/concubinage relationship or under a French Pacs;
- Request that the costs of children over the age of majority be taken into account, regardless of their marital status
- Declare your spouse's actual income if the C scale is applied
Beware: For all other tax deductions, including deductions for: 3rd pillar A contributions, 2nd pillar purchases, maintenance payments made, childcare costs or training costs. To claim them, you will need to go through an TOU if conditions allow.
Remain taxed at source or do a TOU?
Ce qu’il faut savoir c’est que l’impôt à la source tiens compte de quelques déductions en font partie :
- AVS/AI/APG contribution: 5.3% of gross income
- Unemployment contribution: 1.1% of gross income
- BVG contribution: 5% of gross income and max. CHF 47,322
- AMAT contribution: 0.043% of gross income
- AANP contribution: 1% of gross income
- Professional exponses: 3% of gross income after deduction of points 1 to 5, but not less than CHF 609 and not more than CHF 1,725.
- Health and accident insurance premiums: CHF 5,738 single person, CHF 11,476 married couple; CHF 1,499 per child
- Deduction for child : 13'000 CHF
- Dual employment of spouses: CHF 1,000
If you have other actual expenses to claim than those already included in the scale, then a TOU may be more advantageous, as it allows you to claim the following deductions:
- Buying back BVG pension contributions
- 3rd pillar A contributions
- Childcare costs
- Alimony payments
- Training costs
- Donations
It is possible to know whether the TOU will work to your advantage or not, an analysis of your situation and a tax return simulation is recommended, especially for residents for whom the Taxation Ordinaire Ultérieure (TOU) is a definitive decision.
Tax advice
You can file your tax return yourself. However, doing it in the company of a tax expert will help you to declare your income correctly, and above all to assert your rights to deductions.
Tax Services takes the burden off your shoulders and helps you to see things more clearly. Please contact us if you have any questions or if you would like to do a tax simulation.
FAQ - rectification of the withholding tax
The DRIS is a procedure that allows taxpayers to request an adjustment to the tax deducted at source if the amount calculated does not reflect their actual situation.
You can request a DRIS to dispute the salary taken into account, the scale or the rate applied, request that a child be taken into account in different situations, or declare your spouse's actual income if you are subject to scale C.
You can submit a DRIS request online from your e-démarches area or by using the DRIS/TOU paper form.
The DRIS/TOU form must be sent in by 31 March of the year following the year in which tax is deducted from your salary or pension.
