Category: Fiscalité

Representation expenses geneva
Others

Representation expenses in Geneva

Découvrez les modalités des frais de représentation forfaitaires à Genève. Seuils salariaux, taux et implications fiscales détaillés.

Indirect partial liquidation
Tax

Indirect partial liquidation: What is it ?

Vous envisagez de vendre votre entreprise et vous avez entendu parler de la liquidation partielle indirecte ? Dans cet article, nous allons vous expliquer ce que c’est et pourquoi il faut y faire attention au moment de la vente de son entreprise.

Droit de timbre Suisse
Legal

Swiss stamp duty

Federal stamp duties are taxes levied by the Swiss Confederation on certain specific legal transactions, in particular the creation (issue) and trading of securities, as well as on insurance premiums.

Subsequent ordinary taxation TOU
Tax

Subsequent ordinary taxation (TOU) in Geneva

The withholding tax applies to cross-border commuters and Swiss residents with a B permit. The Ordinary Withholding Tax already existed under the better known name of "quasi-resident" but it only applied to cross-border commuters. This article deals with the modalities of the withholding tax in Geneva for both residents and cross-border commuters.