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General tax system / How will you be taxed? 

The following site will give you an overview of the Swiss tax system: 

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”.