Published on : 18 March 20206 min reading time
Geneva is a Swiss city, it is the most populated commune in the canton of Geneva. The Republic and Canton of Geneva is one of the 26 cantons of Switzerland. As such, it joins the tax system in Switzerland. Each canton has its own particularities. The purpose of taxes in Geneva is to cover the expenses of the public authorities. You are required to pay tax in Geneva if you live there or if you have a source of income there. You have to declare your taxes in Geneva, but you have a difficulty to do so, so here is some information to help you and to facilitate the declaration of your taxes in Geneva.
The calendar for declaring your taxes in geneva
The tax declaration in Geneva has 3 levels: direct federal taxes, cantonal taxes and communal taxes. It is done the year following the year of taxation. For example, the tax declaration for the year 2019 is done in 2020. But in the current year you have to pay instalments which are obligatory for cantonal and communal taxes and optional for direct federal taxes. These instalments are supposed to cover your taxes during the year. At the beginning of the following year, you will complete your tax return. You have until 31 March to do so and return it to the tax authorities. If you have been late in receiving the return form, you have until April 15 to do so. If necessary, you can also ask for an extension. During the month of March you will receive the provisional slip for direct federal taxes and details of the instalments you have already paid. It is during the year following the tax year that you will receive the final slips and tax notices. They will be at your side during this tax period in Geneva.
How to fill in your tax return in geneva
To declare your taxes in Geneva, you have three options to fill it in. You can do this online, using a software program that we will provide you with, or on paper. You can fill it in in the way that suits you best. If you wish to fill in the form on a computer but you do not have one, then there are two available to the public at the Hotel des Finances. They are equipped with the software which is free of charge from the tax authorities for the taxpayers of the canton of Geneva. You can also obtain this software from the “Hôtel des Finances” or from the town halls of Geneva if you own a computer but do not have an internet connection. If you have internet access from your home or workplace, you can register on a special site of the Republic and Canton of Geneva. You can then log on and complete your tax return in Geneva online. Moreover, if you decide to fill in your declaration by hand, you will fill in the form you acquired by mail. In order to comply, you must use black ink to complete your declaration. Please note that you must keep your tax return for 10 years. Also, if you are employed, you must complete the declaration form for withholding tax at source.
Sending your tax return to geneva
Sending the tax return to Geneva will depend on how you have completed the tax return. You have two choices if you have completed your tax return on the internet or by using the assigned software. Either you do not use any paper, you will upload your tax return online. If you have supporting documents to attach, you must scan them and send them with the return. You will receive your online filing receipt. Second, either you use paper, you will upload your return and then you will print the summary page. You will then sign it and send it to the cantonal tax authorities by post together with the receipts. If, on the other hand, you have completed your return using the approved software but you do not have access to the Internet, you will print out the return and then sign it. Attach the receipts to the printout and send them by post to the cantonal tax authorities. If you have filled in the declaration form manually, you will sign it and send it to the cantonal tax authorities by post together with any supporting documents. Here are the documents you need to provide to declare your income or debts for tax purposes in Geneva: Salary certificates for salaried employees, business accounts for your activity if you are self-employed, income certificate if you are receiving insurance or a pension. Finally, if you have completed the declaration for withholding tax, you will send it to your employer at the beginning of the year.
Scale of collection and calculation of tax at source in geneva
The tax calculation in Geneva is based on your family situation. To be more precise, this is the tax withheld at source. There are scales of collection fixed by law that your employer must follow to deduct the tax corresponding to your remuneration. The scale is classified by a letter A, B, C, D, H. In order for your employer to determine your scale, you should return the declaration for withholding tax at source stating your marital status. Class A is for single persons and this scale can only be used for those who have applied to the tax authorities. Class B is for married people but their spouses do not work. Class C is for people who are married and both spouses work. Class H is for single-parent families. The rate for tax calculation in Geneva also varies according to the number of dependent minor children.
Payment of tax in geneva
You will receive the final slips for cantonal and municipal tax and direct federal tax as well as the account statements in the same letter. The first one will show the variance being the deposit you have already paid and the amount of your tax in Geneva. The second will show the movements of your tax account in Geneva. If you have already paid in addition, the administration will pay you within 30 days following the admission of the mail. On the other hand, if you have paid less, you will also have 30 days to pay your tax. If you do not respect this deadline, you will be charged interest at the legal rate.