B-permit · Geneva
B-permit tax in Geneva — without the guesswork.
On a B-permit and earning under the cantonal threshold, your tax is withheld at source — but that's rarely the full story. The right Geneva fiduciaire knows when to file a TOU (correction at source) and when ordinary assessment will save you more.
Replies are typically sent within one business day. Introductions are reviewed manually in Geneva.
Who this is for
Typical profiles we help
- First-year B-permit holders unsure whether to file anything at all
- Cross-border workers in Plainpalais or Carouge with deductions they're missing
- Couples where one spouse is on a B and the other on a C-permit
- B-permit holders with property abroad — handled differently by the AFC
Local context
What to know in Geneva
- Impôt à la source
- Your employer withholds tax monthly based on a barème issued by the canton. The rate already includes federal, cantonal, and communal tax.
- When you must file
- Annual gross income above the canton's threshold (recently CHF 120,000 for GE), or worldwide wealth above CHF 80,000 — ordinary assessment becomes mandatory.
- Quasi-resident option
- If ≥90% of your worldwide income is taxable in Switzerland, you can request ordinary assessment via the TOU. Often worth it for pillar 3a, mortgage interest, and pension buy-ins.
- Deadline
- 31 March of the year following the tax year. Free extension to 30 June via the AFC e-Démarches portal.
What we check
Credentials we review before listing
- Advisor has filed Geneva TOU forms in the previous tax cycle
- Familiar with the cantonal barèmes (A, B, C, H, etc.) and how to correct them
- Comfortable with multilingual correspondence between you, AFC Genève, and your employer
FAQ
Common questions
I'm on a B-permit, do I need to do anything?
If your gross income is below the canton's ordinary-assessment threshold and you have no foreign assets or income, often not. A 10-minute check with a fiduciaire confirms this for free in most cases.
What is the TOU?
Taxation Ordinaire Ultérieure — the form that lets B-permit holders be assessed like Swiss residents. It opens the door to deductions like pillar 3a contributions, training costs, and pension buy-ins.
Are pillar 3a contributions worth it on a B-permit?
Often yes, but only if you file a TOU. Without ordinary assessment, the deduction is not credited automatically against your withholding.
Geneva-based
Quietly introduce me to the right advisor.
Six short questions. We read your form personally and reply within two working days from Geneva.