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Tax return in Geneva

The canton of Geneva is sometimes referred to as the Swiss gateway to the world, as various international institutions are located there. The canton is located at the southwesternmost tip of the country, on the border with France. Therefore, French is spoken in the canton of Geneva. The capital of the canton is Geneva. The Canton of Geneva could report a population of 510,590 at the end of June 2022. It is divided into 45 communes. Geneva is the canton with the highest tax rate in Switzerland. The deadline for submitting the tax return is the same as in most Swiss cantons.

Tax rate in the canton of Geneva

With a tax rate of 45 percent, Geneva is the Swiss canton with the highest tax rate. The average for all Swiss cantons is 33.6 percent.

Residents of the Canton of Geneva are taxed not only by their canton, but also by the federal government and the municipality. Taxes in the individual municipalities differ because the municipalities themselves set their municipal tax rates and report them to the cantonal tax administration. Residents who belong to the church must also pay church tax.

In addition to income tax, residents of the Canton of Geneva pay property tax. It is calculated in per thousand and relates to the total assets. Inheritance or gift tax is payable on an inheritance or gift. Spouses, descendants and parents do not have to pay inheritance tax on an inheritance.

Address and contact cantonal tax administration of the canton of Geneva

Each year, the Cantonal Tax Administration of the Canton of Geneva invites residents who are at least 18 years old to submit their tax return. The submission can be made in digital form. This is the web address of the Cantonal Tax Administration: https://www.ge.ch/organisation/direction-generale-administration-fiscale-cantonale

The postal address of the Cantonal Tax Administration of the Canton of Geneva is:

Direction générale de l’Administration Fiscale Cantonale
Rue du Stand 26
1204 Genève

Contact can also be made by telephone. The telephone number is listed on the website of the Cantonal Tax Administration. Residents of the Canton of Geneva can also contact the relevant municipal office for questions regarding taxes or deadlines. If you want to leave it to tax experts, they can also fill out your tax return.

Tax software accepted in the canton of Geneva

Tax software facilitates the preparation of the tax return. Different tax software is accepted in different cantons. Already since 2009, the Canton of Geneva accepts the tax software GeTax, which is available on the website of the cantonal tax administration. The program does not need to be installed on the computer. Explanations about the tax software are available on the website of the cantonal tax administration.
If you want to save yourself the work of filing your tax return, you can hire a tax consultant and avoid making mistakes on your tax return.

Deadlines for filing the tax return

Different deadlines apply in the individual cantons for the submission of the tax return. In most cantons, including the canton of Geneva, the ordinary deadline for submitting the tax return is March 31. In the current year, the tax return is always filed for the previous year. Thus, the tax return for 2022 must be filed no later than March 31, 2023.

Those who cannot submit the tax return within the ordinary deadline have the possibility to apply for an extension of the deadline. The extension of the deadline is subject to a fee. The costs differ depending on how many months the extension is requested:

1. three months extension 20 CHF
2. five months extension 30 CHF
3. extension of time by more than five months 40 CHF.

The deadline extension can be requested until October 31 at the latest.

Consequences of failure to meet the deadline or to file the tax return

If the tax return in the canton of Geneva is not submitted within the ordinary deadline, the taxpayer receives a reminder. If he does not respond to the reminder and does not file a tax return, he will be fined, depending on his income. It can be up to CHF 1,000. In serious cases, such as repeated failure to file a tax return, the fine can be up to CHF 10,000.

Possibility of payment relief in the canton of Geneva

On the website of the Cantonal Tax Administration of the Canton of Geneva, there is nothing mentioned about the possibility of payment relief in the form of payment by installments or tax deferral. However, taxpayers who are in payment difficulties may contact the cantonal tax administration promptly after receiving the tax assessment notice. With a request, taxpayers in a financial emergency can ask for a tax deferral or installment payment. Financial hardship must be proven mostly with various supporting documents.

What is tax-exempt in the canton of Geneva?

In the canton of Geneva, the pay of militia firefighters is tax-exempt if it is granted in connection with the performance of the fire department’s core duties. Winnings from legally permitted large games of up to CHF 1 million per game are also tax-free. No taxes have to be paid on winnings from lottery and skill games for sales promotion if the winnings per game do not exceed CHF 1,000.

What is tax deductible in the canton of Geneva?

In the canton of Geneva, some expenses are tax deductible:

  • Expenses incurred in the course of Covid 19 measures for home office as professional expenses
  • Costs for travel between home and place of work
  • Maintenance costs for private real estate
  • Professional expenses, for example for clothing, study room and technical literature
  • Costs for outside care of children up to the age of 14 up to CHF 25,000 per child and year
  • Donations to charitable organizations
  • Membership fees and donations to political parties
  • Costs for education and training
  • Sickness and accident costs
  • Stakes on winnings from legally permitted games up to CHF 5,000 per game, maximum CHF 25,000 per year