Subsequent Ordinary Taxation (TOU) in Geneva: Conditions, Deadlines and Optimization
TOU in Geneva allows residents taxed at source (B or L permit) to be taxed under the ordinary regime, so they can claim all eligible deductions (3rd pillar, commuting/meals, LPP buybacks, etc.). It can be mandatory (depending on your situation) or voluntary (if it is tax-advantageous).
At FBKConseils, we secure the deadlines (March 31), handle the DRIS/TOU form via e-démarches, run a quantified simulation, and manage all communications with the tax authority.
Why choose FBKConseils?
At FBKConseils, our entire team is qualified, trained, and passionate across multiple fields that support you throughout your projects.
Clear diagnosis: obligation or opportunity?
A free first call (15–30 min) to understand your situation and check whether TOU is mandatory (e.g., income ≥ CHF 120,000, taxable wealth, income not subject to withholding, self-employment, etc.) or strategically attractive if requested voluntarily.
Comparative tax simulation (withholding vs TOU)
We model both scenarios—withholding tax vs ordinary assessment (all income + wealth), to quantify the real impact and avoid a poor decision. You receive an easy-to-read report and a recommendation.
DRIS/TOU handling and liaison with the Geneva tax authority
We prepare and submit the DRIS/TOU request (e-démarches or post), build the file, answer requests for documents, and follow your assessment through to the final decision. You delegate, we take responsibility.
Long-term vision and education
Beyond this year’s TOU, we work on durable optimizations (3rd pillar A/B, LPP buybacks, lump-sum vs actual expenses, impact of a property purchase, etc.) with clear, actionable explanations.
Our offers for Ordinary Tax Assessment (TOU) in Geneva
With us, everything usually starts with a free first meeting, at our office or via video call, to discuss your needs and guide you in the best possible way.
195.-
/hour
Includes:
- Free 15-minute introductory meeting.
- Detailed explanations of your taxation, deductions, and obligations.
- Installment estimates and planning.
- Session with a tax expert to present your simulation results and next steps.
195.-
/hour
Includes:
- Free 15-minute introductory meeting.
- Simple, clear list of required documents.
- We manage the whole process: analysis, status request, full tax return, and follow-up with the authorities (depending on options chosen).
- Ideal if you want total support and zero stress.
195.-
/hour
Includes:
- Free 15-minute introductory meeting.
- A session with a tax expert for as long as you need.
- Detailed explanations of your taxation, deductions, and obligations.
- Step-by-step guidance to complete your return yourself.
They already trust us.
If you meet one of the following criteria, you must file a Taxation Ordinaire (TOU) with the Geneva tax authorities: gross income in excess of CHF 120,000, assets considered taxable by the canton of Geneva, income not subject to withholding tax, or if you have no income at all.
Yes, as a resident of the canton of Geneva subject to withholding tax, you can choose to make a TOU even if you don’t exceed the mandatory criteria. This can help you optimize your tax situation.
The deadline for submitting an application for a voluntary TOU in Geneva is generally indicated on your salary certificate and ends on 31 March of the following year. Sometimes, an extension until 2 April is granted. If you are legally obliged to file an TOU, make sure you do so as soon as you become aware of it.
Perform a tax simulation to compare ordinary tax with withholding tax. If the ordinary tax is lower, it may be advantageous to switch to the SOT or TOU.
To apply for a Taxation Ordinaire Ultérieure (TOU) in the canton of Geneva, you need to complete the DRIS/TOU form. You can fill in this form directly from your e-démarches area, provided you are registered there. If not, the form will be sent automatically to all taxpayers at their address in Switzerland in December 2024.
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