Tax return
Prepared accurately, filed on time
A well-prepared return goes beyond filling in boxes: it means knowing which ones apply to you, what you can deduct in your situation, and which supporting documents to attach for the deduction to be accepted.
On this page
What we check
The deductions you can claim
Professional expenses, childcare, pension buy-ins, insurance premiums, mortgage interest, property maintenance, maintenance payments, donations. Each has its own conditions, and several vary by canton.
What must be declared and is often overlooked
Accounts abroad, securities, property outside your canton, loans to relatives, the rental value of a second home.
Consistency with the previous year
An unexplained change from one year to the next is what triggers a request for information.
Deadlines, and what can be extended
The filing deadline varies by canton, and it can be extended, under rules specific to each canton: on request, through an automatic grace period, or for a fee, up to a limit the administration sets.
What cannot be extended is the deadline for challenging an assessment. An objection filed out of time is not examined, unless a serious and duly substantiated impediment is shown, which must then be raised without delay.
Who this is for
Residents taxed under the ordinary system
In Geneva and the French-speaking cantons.
People taxed at source
Who request a subsequent ordinary assessment, or who are required to file one. It is a full return, with the same requirements.
Expats and new arrivals
Whose first return usually covers a partial year and needs the income annualised.
Property owners
Whose return becomes more complex as soon as they own property in another canton or abroad.
Missed deadline or unexpected assessment
A return that has not been filed
Can still be submitted. Otherwise the administration issues an assessment based on an estimate, which can only be challenged on narrow grounds.
An assessment that does not match what you expected
Can be challenged, within the objection deadline. It is often a deduction refused for lack of a supporting document, and that can be corrected.
Several years of unfiled returns
Can also be regularised. It takes longer, but it is preferable to the administration taking action itself.
Depending on your situation
Preparing your tax return, for this year or previous years
Let us know your canton, your family situation and what has changed since last year.