Quasi-resident · TOU
Quasi-resident in Switzerland — when ordinary assessment beats the source.
If at least 90% of your worldwide income is taxable in Switzerland, you can request to be assessed like a Swiss resident — the so-called quasi-resident status. In Geneva this is the TOU, and it can change your tax bill by several thousand francs.
Replies are typically sent within one business day. Introductions are reviewed manually in Geneva.
Who this is for
Typical profiles we help
- B-permit holders with most of their income in Switzerland
- Cross-border workers who actually live in Switzerland but were assessed at source
- New arrivals who paid significant pillar 3a or pension buy-ins
- Couples splitting time between Geneva and a second residence abroad
Local context
What to know in Geneva
- The 90% test
- Add up worldwide gross income (yours and your spouse's). If 90%+ is taxable in Switzerland, you qualify.
- How to request it
- File a written request to the AFC Genève before 31 March of the following tax year. Most expats do this through their fiduciaire to avoid form errors.
- What it unlocks
- Pillar 3a, pension buy-ins, training costs, alimony, childcare deductions, mortgage interest, and effective tax rates rather than the cantonal barème.
- What it commits to
- Once granted for a year, ordinary assessment applies to the whole household for that year. The decision is annual.
What we check
Credentials we review before listing
- Advisor has filed multiple TOU requests in the current and previous cycles
- Comfortable with pillar 3a and pension-buy-in optimisation
- Familiar with the Geneva-specific barèmes and how the AFC recalculates
FAQ
Common questions
Is the TOU always worth filing?
Often, but not always. If you have no Swiss-specific deductions, ordinary assessment can produce a slightly higher bill. A 20-minute check with a Geneva fiduciaire confirms it.
Can I file it myself?
Yes — through the AFC's e-Démarches portal. Most expats use a fiduciaire because the cantonal form has Geneva-specific lines for foreign income and family situations that are easy to get wrong.
Does TOU change my permit status?
No. It's a tax election, not a permit change.
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.