Forfait fiscal · Geneva
Forfait fiscal in Geneva — when lump-sum taxation makes sense.
Imposition d'après la dépense — the forfait fiscal — taxes you on lifestyle expenditure rather than worldwide income. Geneva still admits new arrangements under federal and cantonal minima. Negotiation with the AFC is technical and entirely case-by-case.
Replies are typically sent within one business day. Introductions are reviewed manually in Geneva.
Who this is for
Typical profiles we help
- Non-Swiss nationals relocating to Geneva without taking Swiss employment
- Retirees, family-office principals, and entrepreneurs between ventures
- Returning expats outside their first 10 years of Swiss residence
- Existing forfait holders preparing for cantonal renewal
Local context
What to know in Geneva
- Eligibility
- Non-Swiss nationality, first establishment in Switzerland (or after a 10-year absence), no gainful activity in Switzerland.
- Federal minimum
- Currently CHF 421,700 of deemed taxable income; cantons apply their own — often higher — floors.
- Lifestyle factor
- Calculated at 7× annual rental value of the main residence in Geneva, with mandatory consideration of effective Swiss-source income (calcul de contrôle).
- Wealth
- Geneva applies a separate deemed wealth-tax base under the forfait — typically a multiple of the deemed income.
What we check
Credentials we review before listing
- Advisor has negotiated forfait rulings with the AFC Genève in the last two years
- Comfortable producing the annual calcul de contrôle
- Familiar with the federal minima and Geneva's cantonal practice
FAQ
Common questions
Is forfait fiscal still available in Geneva?
Yes — unlike Zurich, Geneva has retained lump-sum taxation. New arrangements continue to be granted to qualifying non-Swiss arrivals.
Can I work in Switzerland under a forfait?
No. Any Swiss-source gainful activity disqualifies you. Holding shares in a Swiss company is fine; actively managing it is generally not.
How is the agreement reached?
Through a written ruling negotiated with the AFC by your fiduciaire before you take up residence. Approaching the canton without representation is rarely successful.
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.