Table of contents
Tax return in brief
Who has to file a tax return in Geneva?
Whether you are not in gainful employment, self-employed, employed, a student, a pensioner, etc., all residents of Geneva with a C permit or Swiss nationality must file a tax return.
- From the age of 15 with gainful employment
- From age 18
How do I complete my tax return?
You can choose between several methods for filing your tax return.
E-demarches
To submit your tax return via your e-démarches account, you must first create an account. A code will be sent to you by post to give you full access to the State of Geneva's online services.
Once you have accessed the site, simply search for "tax return" and follow the instructions.
Documents and declarations can be submitted directly online.
GeTax
You can download the software for your tax return on the official GeTax website.
It will enable you to enter your tax return. A guide is also available from the Cantonal Tax Administration.
Once your return has been completed, you will need to upload your return for tax and a PDF will be generated for you. You will need to save it in a safe place.
Print the first page, which is the summary page of your tax return, and send it to the Cantonal Tax Administration, dated and signed.
Sending this summary page validates the submission of your tax return.
Paper form
The tax return form can be requested directly from the Cantonal Tax Office.
Complete, sign and return the pre-printed declaration form you have received together with your supporting documents.
Documents
What documents do I need to enclose with my tax return?
Once you have chosen the method for filing your tax return and filled in all the fields with your details (situation, income and assets). You will then need to add your supporting documents.
Find the complete list of documents on a case-by-case basis.
These include:
Revenues
- Employee: salary certificate(s)
- Self-employed : Commercial accounts signed
- Unemployment: Certificate
- Military service: Certificate
- Sickness/accident benefits : Certificate
- AVS & AI pensions: Certificate from the compensation fund
- 2nd pillar pensions: Pension fund certificate
- 3rd pillar pensions: Bank/insurance certificate
Debts
- Credit card: Certificate from your bank showing interest balance and debt at 31.12.
- Mortgage loan: Certificate from your bank showing interest balance and debt at 31.12.
- Private debt : Certificate signed by lender showing interest balance and debt at 31.12.
- Negative current account: certificate from your bank at 31.12
Moveable assets
- Cash : Certificate from your bank as at 31.12.
- Cryptocurrencies: Tax statement at 31.12
- Securities: Tax statement at 31.12
- Loans granted: A certificate signed by the debtor, amount of interest received and balance of the debt at 31.12.
- Surrenderable life insurance: Certificate from life insurance provider at 31.12
Property wealth
- Property in Switzerland: Rental statement for each property owned (Management account)
- Property in France: Dwelling tax or rental status
- Property abroad: Rental status
It is important to keep all the maintenance and management costs for your property. These do not have to be included with your tax return, but can be requested at a later date.
Other information to enclose with the declaration
- 2nd pillar: Buy-back certificates
- 3rd pillar A or B: attach proof of contributions paid
- Lottery winnings: Original certificates of winnings
- Subsidies: Insurance or housing premiums
- Childcare costs : Certificate
- Children over 18 who are students : School attendance certificate
- AVS contributions: Invoice for contributions or certificate
- Donations : Certificate/proof of payment of donations
Delay request
How do you request an extension for filing your tax return?
You can apply for an extension if you are late filing your tax return or are unable to do so on time. There are several options for requesting an extension.
As a reminder, your tax return must be filed by 31 March at the latest.
Request a delay online
Log in to your e-démarches account, in the menu choose the "request delay" tab. Follow the instructions.
Or
If you do not have an e-démarches account, go to the following page and fill in the delay request form for private individuals.
Request for a delay by mail
You can send your request directly to the address of the AFC:
Administration Fiscale Cantonale
Rue du Stand 26
CP 3937
1211 Genève 3
Request for an extension from a service provider
If your tax return is done by a trustee, the trustee may apply for an extension on your behalf.
Tax Services can arrange a deadline for you at any time of the year.
Cost of an extension request for a tax return
There is a charge for extension requests. You will find below the rates applied:
| Up to 3 months | 20 CHF |
| Up to 5 months | 40 CHF |
| More than 5 months | 60 CHF |
After 31 October, online applications are no longer possible. You will then have to write a letter stating the reason why you need more time and send it to the Cantonal Tax Administration.
Acceptance or refusal of the request for a delay
The AFC will send you a letter informing you of the acceptance or rejection of your deadline request. A deadline request may be rejected for the following reasons:
- A delay has already been requested
- Advances have not been paid in full
- The tax return has been sent in the meantime
- Automatic taxation has already been established
Reminder fee
If you have not filed your tax return and have not requested an extension, you will receive a reminder. It is important to note that reminders from the Cantonal Tax Administration are payable.
If you forget to file your tax return
If you have forgotten to file your tax return, you will receive a reminder. In such cases, you can choose between :
- File your tax return quickly
- Request an extension
For the 2nd option, the cost of the reminder will be added to the cost of the deadline request.
Late filing of tax returns
For various reasons, your tax return may not have reached the FTA. In particular, for the following reasons:
- Forget to send the summary sheet
- Summary sheet sent to the wrong address
- Error on your tax return wrong taxpayer no./declaration code
Automatic taxation for failure to file a tax return
If, despite the reminders, you still have not submitted your tax return, you risk being subject to compulsory taxation.
Here's how to challenge the tax decision:
Write a letter of complaint, enclosing your tax return, dated and signed, and all supporting documents. Send it by post to the Cantonal Tax Administration.
You have 30 days in which to lodge a complaint, after which time the Cantonal Tax Administration may no longer consider the matter.
Sending the declaration
Once you have completed your tax return. You will need to send it in. Depending on the method you choose, you will need to validate it differently:
If you file your tax return using E-demarches
You can send them directly online from your account.
If tax return made with GeTax software
Once your tax return has been uploaded, you need to print out the first summary page of your tax return, date and sign it, then send it to the FTA to confirm that your tax return has been sent.
If declaration with paper forms
Send the completed form and attachments to the AFC by post.
Obligation to keep the tax return
You must keep your tax return for at least 10 years.
If you have mislaid your tax return, you can request a copy for the year in question from the AFC. There is a charge for requesting copies.
Tax slips
The tax slip is drawn up by the tax authorities for the purpose of collecting tax. It could even be called a tax bill for the year in question.
How do I obtain a tax slip?
Once you have submitted your tax return. A few months later, you will receive your tax slip directly at home.
It should be analysed to see what has been retained by the AFC so that, if necessary, a letter can be sent to them complaining about the decision and the amounts retained.
How do I request a tax slip?
Do you need a tax form because you've lost the one sent to you? You can request one directly from the cantonal tax office or, if you have an e-démarches account, directly from your account.
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. Assistance is strongly recommended.
Depending on your situation or profile, your tax return may be unusual and raise questions. Particularly when you change your situation or buy a property.
Tax Services relieves you of this task and helps you to see things more clearly. Don't hesitate to contact us if you have any questions.
Still have questions? Visit our FAQ on tax returns.
