Quasi-resident in Geneva: do you reach 90%?
If at least 90% of your household's income is taxable in Switzerland, you may be a "quasi-resident". You are then entitled to the same deductions as a Geneva resident, which can reduce your tax.
If you are a quasi-resident
- Ask for a subsequent ordinary assessment: this is a full tax return filed with the canton, which replaces simple withholding tax.
- Apply every year, by 31 March of the following year at the latest.
- Gather your supporting documents: household income in all countries, deductible expenses (childcare costs, 3rd pillar, loan interest…).
Please note: applying is not always worth it. It mainly pays off if you have large deductions. Use the canton's Excel tool to compare before you commit.
Frequently asked questions
Does gross or net income count?
Gross income. The canton adds up all the household's gross income, in all countries, then looks at the share taxable in Switzerland.
My spouse works in France: can I be a quasi-resident?
It is rare: their French salary counts in the total, which often brings the Swiss share below 90%. The canton gives the example of a couple at 68.18%, who are not entitled to it.
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