In Geneva, wealth tax is reported together with income tax on the jährliche individuelle Steuererklärung. The Canton provides full E-Filing and allows Erweiterungen upon request. Communal coefficients are applied during assessment and billing, coordinated by the cantonal tax administration.

Zeitplan für die Einreichung (typischer Zyklus)

1. Januar-Februar: Geneva issues filing invitations and opens the year’s e-filing modules.
2. Ordentliches Fälligkeitsdatum: Generell in März for the prior tax year (exact date is announced annually).
3. Erweiterungsfenster: Initial extensions can be requested online; further extensions may require a brief justification or advisor handling.
4. Bewertung und Abrechnung: Provisional bills may be issued; the final assessment follows review. Late payments accrue interest; keep assessment notices and payment references.

Always verify the current year’s specific deadlines on Geneva’s official portal before filing.

How to File in Geneva

1) e-Filing (empfohlen)

• Access the canton’s online tax portal (e-filing / e-démarches) using your credentials.
• Complete the combined return: income schedules and the Vermögensübersicht zum 31. Dezember with supporting evidence.
• Upload PDF attachments where requested and submit electronically.

2) Paper Return (where applicable)

• Use the official Geneva forms for the relevant tax year.
• Attach copies of statements and confirmations; retain originals in your files.
• File by post to the address indicated on the invitation or as instructed by the tax office.

Erweiterungen

Wenn Sie den Antrag nicht bis zum regulären Fälligkeitstermin stellen können, beantragen Sie eine Erweiterung via the online portal. Geneva typically grants initial extensions; further time may be available on reasoned request or through your appointed advisor.

• Online-Anfrage: Reichen Sie sie vor dem Fälligkeitsdatum ein, um Mahnungen zu vermeiden.
• Mandat des Beraters: Your tax representative can request and track extensions on your behalf.
• Sanktionen: Missing the due date without an approved extension may trigger fees and estimated assessments.

Zahlungen, Zinsen und Anpassungen

Geneva may issue vorläufige Raten during the year based on prior data or estimates. You can adjust instalments if your income/wealth has changed materially. The Schlussrechnung follows the assessment; late payments accrue interest and reminders.

• Referenzen: Use the exact payment reference (QR/ISR) stated on your bill for reconciliation.
• Teilweise Zahlungen: Usually permitted; keep confirmations.
• Einwände: If you disagree with the assessment, file a réclamation within the deadline stated on the notice.

Dokument-Checkliste (Bereich Vermögen)

Bereiten Sie die folgenden Unterlagen vor und laden Sie sie hoch, um Ihre Vermögensaufstellung zum 31. Dezember zu belegen:

Nonresidents with Geneva-Situs Assets

Nonresidents who own Geneva real estate or business assets typically file a begrenzte Rendite for Swiss-situs income and wealth. Geneva often requires a correspondence address or appointed representative in Switzerland. See the Ratgeber für Nichtansässige for allocation and treaty notes.

Jährliche Änderungen

Forms, e-filing modules, and commune coefficients are updated each year. Before submitting, confirm the current deadlines and any changes in documentation requirements on the official Geneva portal.