General tax system / How will you be taxed?
The following site will give you an overview of the Swiss tax system: https://www.ch.ch/en/taxes-and-finances/paying-taxes
In Switzerland, taxes are divided into 3 levels (federal, cantonal, communal).
In Geneva, there are different tax systems depending on:
- your type of work/residence permit
- your place of residence
- your type of activity
You will be taxed in 2 different ways depending on the above.
1) Taxation at source for:
– Holders of a residence/work permit other than a C permit
– Holders of a cross-border commuter permit, regardless of their nationality (e.g. people living in France and working in Geneva).
2) Tax declaration for:
– Swiss nationals or holders of a C permit living in Geneva
– People who are married to or are in a partnership with a Swiss citizen or C permit holder living in Geneva
– People who, although not living in Geneva, are self-employed and/or own property there
– People who are not salaried employees
People who are taxed at source and who receive at least 90% of their income in Geneva may be taxed via a tax declaration if they so wish or if the tax authorities so require. This system is known as “TOU – taxation ordinaire ultérieure”.