Individuals and expats
Four situations, and the one that applies to you
You are filing a tax return, tax is deducted from your salary, you have just arrived or are leaving, or you are approaching retirement. Each of these situations has its own steps and deadlines.
On this page
Find your situation
I am filing my tax return
You are taxed under the ordinary system, in Geneva or another French-speaking canton, and you want an accurate return, filed on time.
Tax is deducted from my salary
You hold a B or L permit, or you are a cross-border commuter. You want to know whether the tariff applied is the right one, and what you can still claim.
I am arriving in Switzerland, or leaving
The tax and social security steps in order, and what is triggered on the exact date of arrival or departure.
I am approaching retirement
Lump sum or pension: the choice needs to be prepared, and its tax consequences cannot be undone.
The most common situations in Geneva
Quasi-residency
You are taxed at source, but most of your income is in Switzerland. Under certain conditions you can ask to be treated as a resident and claim your deductions. At least 90% of worldwide gross income, including your spouse's, taxable in SwitzerlandSource: art. 99a DBG/LIFD and art. 14 OIS · checked on 27 September 2026
Cross-border commuters and remote work
The regime depends on the agreement with your country of residence and on the canton where you work. The rules on days worked from home have changed recently, so information that is two years old can easily mislead.
Mixed-status couples
A spouse who is Swiss or holds a C permit moves the household into ordinary assessment, on a date that depends on the event. Employers do not always apply this change straight away.
A second income
A secondary activity or a second employer changes the applicable rate, and this is one of the most frequent errors we find on the payslips we review.
What we do
We prepare
Tax returns, requests for correction, applications for subsequent ordinary assessment, objections.
We check
Assessments, payslips, tariffs applied. Many of our engagements start with a review of three or four past years.
We explain
In French or in English, and without administrative jargon where it can be avoided.
We give straightforward advice
If your situation does not entitle you to any additional deduction, we tell you so.
In French and in English
Returns, correspondence with the authorities, explanations: everything is available in both languages. For some of our clients, this is what enables them to understand what they are signing.
Tell us about your situation
Permit, canton, family situation, and your questions.