Geneva Corporate & Capital Tax - Forms & Deadlines
Last updated: 13 Dec 2025
Geneva Corporate & Capital Tax — Forms & Deadlines
What companies need to file for the Canton of Geneva’s corporate profit tax and capital tax: who is required to file, how to use GeTaxPM and Geneva’s e-services (e-démarches fiscales), key documents, filing deadlines, extensions, assessments, payments, interest, and tax clearance in practice.
Who Must File
- Resident companies with statutory seat or effective place of management in the Canton of Geneva must file a combined corporate income and capital tax return for each tax year (déclaration d’impôt – personnes morales).
- Nonresident entities with a taxable nexus in Geneva (e.g., a permanent establishment or Geneva-situs real estate) generally file a limited Geneva return covering their local taxable base.
- All legal forms treated as “juristic persons” (e.g. SA/AG, Sàrl/GmbH, cooperatives, certain foundations and associations) normally file even in loss years or where only minimum capital tax is due.
- No “provisional” return. Geneva practice stresses that the submission should be complete and final; if accounts are not ready, you generally request an extension rather than submitting a provisional return.
Key Forms & Documents (Geneva Corporate & Capital Tax)
| Item | Purpose | Typical contents |
|---|---|---|
| Corporate tax return (persons morales) | Main filing for Geneva corporate profit tax and capital tax, prepared via official forms and/or GeTaxPM (software). | Identifying data; tax period; reconciliation from accounting profit to taxable profit; loss carryforwards; capital tax base; information on participations/reliefs. |
| Teletransmission / e-services submission | Electronic return transmission in Geneva (depending on the year/version and your setup), typically paired with required enclosures. | Transmission receipt; reference number; confirmation of the tax period; list of attachments provided. |
| Financial statements | Basis for assessment; must reconcile to the return. | Signed annual report, statutory balance sheet, income statement, notes, appropriation of profits, audit report (if applicable), prior-year comparatives. |
| Tax reconciliation & schedules | Explains adjustments between statutory accounts and taxable result and documents capital tax base. | Add-backs and deductions; depreciation schedules; provisions; hidden equity analysis; participation relief calculations; intercantonal allocation (if relevant). |
| Group & related-party documentation | Supports transfer pricing, interest conditions and intra-group services. | Group structure chart; intercompany agreements; TP documentation; loans/guarantees; rulings (if any). |
| Extension request | Requests additional time to file beyond the ordinary deadline (often done online in Geneva). | Tax period; company details; proposed new filing date; reason (late close, audit delays, restructuring). |
| Payments & account extracts | Evidence of advance payments and final settlement to match assessments. | Acomptes/advance invoices; payment confirmations; reconciliation of assessed tax with instalments; interest/refund statements. |
Geneva’s official software for legal entities is commonly referred to as GeTaxPM (personnes morales). Depending on the tax year and your case, Geneva may allow electronic transmission; always follow the filing notice and current instructions for signature/enclosure requirements.
Deadlines & Extensions
Standard timing
In Geneva, for many companies closing their accounts on 31 December, the ordinary deadline to submit the corporate tax return is typically 30 April of the following year (unless your filing notice sets a different date).
If your business year-end is not 31 December, Geneva often frames deadlines as “X months after dispatch of the return” or “X months after the end of the period”; the filing notice for your entity remains the controlling document.
Extensions (typical Geneva pattern)
Geneva commonly allows staged extensions for legal entities, often along the following practical timeline (or the equivalent relative to dispatch of the return):
- Ordinary deadline: 30 April
- First extension: typically up to 31 July
- Exceptional extension (with reasons): typically up to 31 October
- Beyond 31 October: “special case” request with justification (usually handled outside the standard online extension flow)
Extension requests should be lodged before the original due date. An extension to file does not automatically extend the time to pay; interest can accrue on unpaid balances even if filing time is extended.
Assessment, Payment & Interest
- Assessment. After processing, the Geneva tax administration issues an assessment covering cantonal and communal components, including capital tax.
- Advance payments (acomptes). Geneva commonly issues advance instalments based on prior years or estimates; these are credited against the final assessment.
- Payment mechanics. Pay using the references indicated on invoices/assessments (e-banking, payment slip, etc.) so the payment is allocated to the correct period.
- Interest & penalties. Interest is typically charged on late payments; penalties may apply for late filing or incomplete disclosure. If liquidity is tight, request a payment arrangement proactively.
- Objections/appeals. The assessment letter specifies objection deadlines and the procedure; objections should be filed in writing with supporting evidence.
Tax Clearance & Commercial Register (Corporate Changes)
- Corporate events such as dissolution, liquidation, mergers, de-mergers, or seat migrations often require tax coordination/clearance before commercial register steps are completed.
- For liquidations, the tax office typically assesses taxes up to the liquidation date and may request interim/final returns; distributions can trigger additional income or withholding tax consequences.
- In seat relocation cases (to/from Geneva), coordinate tax opening/closing balances and allocate hidden reserves and equity between cantons.
- For restructurings under Swiss tax neutrality rules, advance tax rulings are frequently used to secure cantonal and federal treatment.
Submission Checklist
| Document | Included? | Notes |
|---|---|---|
| Completed corporate tax return (Geneva, persons morales) | ⬜ | Prepared using the official forms or GeTaxPM for the correct tax year. |
| Signed financial statements & audit report (if applicable) | ⬜ | Balance sheet, income statement, notes, appropriation of profits. |
| Tax reconciliation profit → taxable profit | ⬜ | Adjustments for non-deductible expenses, provisions, depreciation, etc. |
| Capital tax base reconciliation | ⬜ | Equity per accounts, hidden equity (if any), and any intercantonal allocation. |
| Schedules for participation relief / exemptions | ⬜ | Dividend and capital gains details; holding percentage; acquisition cost. |
| Group and related-party overview | ⬜ | Structure chart, intercompany contracts, transfer pricing documentation. |
| Supporting documentation for major items | ⬜ | Loan agreements, valuations, impairment tests, restructuring documents. |
| Confirmation of advance payments (acomptes) | ⬜ | To reconcile assessments and check interest/penalties. |
| Extension request (if filing after ordinary deadline) | ⬜ | Submit the online extension request before the due date; justify exceptional/special requests. |
| Signature by authorised signatories | ⬜ | Return should be signed in line with commercial register signatory rules. |
Where to Submit / Contact
Geneva Tax Administration (Administration fiscale cantonale, AFC) handles corporate income and capital tax returns for legal entities. Submission channels (postal address and/or electronic workflow) are specified in the annual filing notice for your company and on Geneva’s official instructions.
As at 2025, the central contact details are commonly published as:
Administration fiscale cantonale (AFC)
Rue du Stand 26
Case postale 3937
1211 Genève 3, Switzerland
Tel: +41 22 327 70 00
Need help with your Geneva corporate or capital tax filings? Our Swiss corporate tax work is handled by Sesch TaxRep GmbH, Buchs SG. For a fixed-fee engagement, please contact us with your company details, latest financial statements and tax period.
FAQs
What is the filing deadline for companies in Geneva?
For many Geneva companies with a 31 December year-end, the ordinary filing deadline is typically 30 April of the following year (unless the filing notice sets another date). If you need more time, request an extension before the due date; Geneva commonly grants staged extensions (often to 31 July, then to 31 October in justified cases).
Can I file the corporate tax return electronically in Geneva?
Geneva provides GeTaxPM for preparing legal entity returns and offers e-services that may allow electronic transmission for the relevant year/version. Follow your filing notice and current Geneva instructions for whether any signed cover sheet and/or enclosures must also be provided.
Can I extend time to pay as well as to file?
An extension to file does not automatically extend the time to pay. If you expect late payment or require instalments, contact the AFC proactively to discuss a payment arrangement. Interest may accrue on outstanding balances regardless of filing extensions.
Do small or loss-making companies still have to file?
Yes. Juristic persons with a Geneva tax nexus generally must file a corporate tax return even in loss years or where only minimum capital tax is due. Filing documents the position and preserves loss carryforwards where applicable.
Who should sign the Geneva corporate tax return?
The return should be signed by persons authorised to represent the company under the commercial register signing rules (individual or joint signature). A fiduciary may assist and sign where permitted, but typically does not replace the company’s own signature requirements.
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