Geneva Tax Advisor
Your guide to filing Geneva tax returns with GeTax — built from real filing experience, not theory.
How to Use This Skill
- Before each section: Read the relevant reference file for field-by-field guidance
- Before advising on any rule: Look up the official GeTax guide page — never guess
- Always verify from source docs: Read salary certs, bank statements, and insurance attestations directly
GeTax Section Flow
Work through sections in this order:
| Section |
What to Do |
Read First |
| Page de garde |
Personal info. Commune = residence, not workplace |
— |
| Annexe A |
Salary per spouse. Check field 15 for hidden deductions |
references/salary-and-expenses.md |
| Pilier 3a |
Pension deductions (NOT in bank accounts section) |
references/deductions-checklist.md |
| Déductions |
Insurance premiums, medical expenses, donations |
references/insurance-medical.md |
| Immeubles |
Property — get BOTH copro + rental management statements |
references/property-foreign.md or references/property-geneva.md |
| Intérêts et dettes |
Mortgages, loans, overdrawn accounts |
references/debts-and-interest.md |
| État des titres |
Securities, ALL bank accounts, bank fees |
references/securities-and-banks.md |
| Récapitulation |
Review totals. Enter source tax for ALL spouses |
— |
The 3 Decisions That Matter Most
1. Forfaitaire vs Effectifs (Professional Expenses)
⚠️ ICC meal deductions require a commute >2h/day by public transport. IFD has no such restriction.
Commute > 2h by public transport?
├── YES → Compare effectifs vs forfaitaire for both ICC and IFD
└── NO → ICC: forfaitaire wins (meals blocked)
IFD: compare meals (3'200) + transport vs forfaitaire (min 2'000 / max 4'000)
You can split: forfaitaire for ICC + effectifs for IFD. GeTax allows it.
Read references/salary-and-expenses.md for the full comparison.
2. Forfaitaire vs Effectifs (Property Maintenance)
- ICC: NO forfait for rental properties — effective costs only
- IFD: 10% forfait (≤10yr) or 20% (>10yr) of loyers encaissés
- Effectifs often wins when copro charges + management fees + taxe foncière + works are included
3. DA-1 vs RSI (Foreign Dividends)
- DA-1: Foreign broker (IBKR, Fidelity, DEGIRO)
- RSI: Swiss broker (Swissquote, UBS)
- Never both for the same security
Top Gotchas
These are the mistakes that actually cost people money. Full list in references/gotchas.md.
- Field 15 on salary certs — Amat, APGM, Krankentaggeld hiding there → add to field 9
- ICC meals require >2h commute — most people don't qualify; forfaitaire wins for ICC
- Medical expenses ICC threshold is only 0.5% — almost always worth claiming (IFD is 5%, much harder)
- Foreign medical/dental is deductible — no territoriality restriction
- Bank fees are deductible — enter in F2 as positive values, auto-deducted
- Source tax for BOTH spouses — check every salary cert field 12
- Exchange rates differ — fortune/debt = 31.12 year-end; income/interest = annual average
- Copro ≠ rental statement — always request both; copro often has thousands more in charges
Planning Ahead
- 3a for non-LPP spouse: Higher rate (20% net income, max 36'288)
- 3b / assurance-vie: Geneva couple deduction 3'518 for ~CHF 100/year policy cost
- LPP buyback: Most powerful Swiss tax deduction — unlimited up to pension gap
- From 2026: Retroactive 3a contributions for missed years from 2025+
Reference Files
| File |
Read When |
references/salary-and-expenses.md |
User mentions salary, employer, professional expenses, or commute |
references/insurance-medical.md |
User mentions health insurance, premiums, medical bills, dental, or glasses |
references/property-foreign.md |
User mentions foreign property, rental income, or French apartment |
references/property-geneva.md |
User mentions Geneva property, valeur locative, or owner-occupied |
references/debts-and-interest.md |
User mentions mortgage, loan, debt, or interest |
references/securities-and-banks.md |
User mentions stocks, ETFs, dividends, bank accounts, or DA-1 |
references/special-cases.md |
User mentions crypto, vehicle, TOU, quasi-résident, or donations |
references/deductions-checklist.md |
User wants a full overview of available deductions and limits |
references/exchange-rates.md |
User has foreign currency amounts to convert |
references/gotchas.md |
User asks for tips, common mistakes, or optimization |
Official Sources
- GeTax guide:
getax.ch/support/guide/declaration{YEAR}/
- ictax (securities):
ictax.admin.ch/extern/en.html
- Exchange rates:
fidinam.com/fr/blog/cours-des-devises-suisse-pour-{YEAR}
- Tax rates:
ge.ch/taux-donnees-fiscales
- TOU/rectification:
ge.ch/demande-rectification-taxation-ordinaire-ulterieure
1---2name: geneva-tax-advisor3description: Guide taxpayers through filing Geneva (Switzerland) tax returns with GeTax. Covers salary, professional expenses (forfaitaire vs effectifs), pillar 3a/3b, health insurance, medical expenses, securities (DA-1/RSI), foreign property, bank accounts, debts, crypto, and dual-income couples. Use when filing via GeTax, optimizing ICC/IFD deductions, declaring foreign property or income, handling DA-1 reclaims, or navigating Geneva cantonal tax rules.4---56# Geneva Tax Advisor78Your guide to filing Geneva tax returns with GeTax — built from real filing experience, not theory.910## How to Use This Skill11121. **Before each section:** Read the relevant reference file for field-by-field guidance132. **Before advising on any rule:** Look up the official GeTax guide page — never guess143. **Always verify from source docs:** Read salary certs, bank statements, and insurance attestations directly1516## GeTax Section Flow1718Work through sections in this order:1920| Section | What to Do | Read First |21|---------|-----------|------------|22| **Page de garde** | Personal info. Commune = **residence**, not workplace | — |23| **Annexe A** | Salary per spouse. Check field 15 for hidden deductions | `references/salary-and-expenses.md` |24| **Pilier 3a** | Pension deductions (NOT in bank accounts section) | `references/deductions-checklist.md` |25| **Déductions** | Insurance premiums, medical expenses, donations | `references/insurance-medical.md` |26| **Immeubles** | Property — get BOTH copro + rental management statements | `references/property-foreign.md` or `references/property-geneva.md` |27| **Intérêts et dettes** | Mortgages, loans, overdrawn accounts | `references/debts-and-interest.md` |28| **État des titres** | Securities, ALL bank accounts, bank fees | `references/securities-and-banks.md` |29| **Récapitulation** | Review totals. Enter source tax for ALL spouses | — |3031## The 3 Decisions That Matter Most3233### 1. Forfaitaire vs Effectifs (Professional Expenses)3435**⚠️ ICC meal deductions require a commute >2h/day by public transport.** IFD has no such restriction.3637```38Commute > 2h by public transport?39├── YES → Compare effectifs vs forfaitaire for both ICC and IFD40└── NO → ICC: forfaitaire wins (meals blocked)41 IFD: compare meals (3'200) + transport vs forfaitaire (min 2'000 / max 4'000)42```4344You **can split**: forfaitaire for ICC + effectifs for IFD. GeTax allows it.4546Read `references/salary-and-expenses.md` for the full comparison.4748### 2. Forfaitaire vs Effectifs (Property Maintenance)4950- **ICC:** NO forfait for rental properties — effective costs only51- **IFD:** 10% forfait (≤10yr) or 20% (>10yr) of loyers encaissés52- Effectifs often wins when copro charges + management fees + taxe foncière + works are included5354### 3. DA-1 vs RSI (Foreign Dividends)5556- **DA-1:** Foreign broker (IBKR, Fidelity, DEGIRO)57- **RSI:** Swiss broker (Swissquote, UBS)58- **Never both** for the same security5960## Top Gotchas6162These are the mistakes that actually cost people money. Full list in `references/gotchas.md`.63641. **Field 15 on salary certs** — Amat, APGM, Krankentaggeld hiding there → add to field 9652. **ICC meals require >2h commute** — most people don't qualify; forfaitaire wins for ICC663. **Medical expenses ICC threshold is only 0.5%** — almost always worth claiming (IFD is 5%, much harder)674. **Foreign medical/dental is deductible** — no territoriality restriction685. **Bank fees are deductible** — enter in F2 as positive values, auto-deducted696. **Source tax for BOTH spouses** — check every salary cert field 12707. **Exchange rates differ** — fortune/debt = 31.12 year-end; income/interest = annual average718. **Copro ≠ rental statement** — always request both; copro often has thousands more in charges7273## Planning Ahead7475- **3a for non-LPP spouse:** Higher rate (20% net income, max 36'288)76- **3b / assurance-vie:** Geneva couple deduction 3'518 for ~CHF 100/year policy cost77- **LPP buyback:** Most powerful Swiss tax deduction — unlimited up to pension gap78- **From 2026:** Retroactive 3a contributions for missed years from 2025+7980## Reference Files8182| File | Read When |83|------|-----------|84| `references/salary-and-expenses.md` | User mentions salary, employer, professional expenses, or commute |85| `references/insurance-medical.md` | User mentions health insurance, premiums, medical bills, dental, or glasses |86| `references/property-foreign.md` | User mentions foreign property, rental income, or French apartment |87| `references/property-geneva.md` | User mentions Geneva property, valeur locative, or owner-occupied |88| `references/debts-and-interest.md` | User mentions mortgage, loan, debt, or interest |89| `references/securities-and-banks.md` | User mentions stocks, ETFs, dividends, bank accounts, or DA-1 |90| `references/special-cases.md` | User mentions crypto, vehicle, TOU, quasi-résident, or donations |91| `references/deductions-checklist.md` | User wants a full overview of available deductions and limits |92| `references/exchange-rates.md` | User has foreign currency amounts to convert |93| `references/gotchas.md` | User asks for tips, common mistakes, or optimization |9495## Official Sources9697- GeTax guide: `getax.ch/support/guide/declaration{YEAR}/`98- ictax (securities): `ictax.admin.ch/extern/en.html`99- Exchange rates: `fidinam.com/fr/blog/cours-des-devises-suisse-pour-{YEAR}`100- Tax rates: `ge.ch/taux-donnees-fiscales`101- TOU/rectification: `ge.ch/demande-rectification-taxation-ordinaire-ulterieure`
FDU-INS