Geneva Subsequent Ordinary Taxation (TOU) : The tax return for withholding-tax taxpayers
Subsequent ordinary taxation (TOU) in Geneva applies to all people living in Geneva who, during the year 2025, received income subject to withholding tax. This specific procedure allows taxpayers taxed at source to request a recalculation of their tax liability by filing a standard tax return, in order to claim all deductions authorised by the Geneva cantonal tax authorities and by the Confederation, such as professional expenses (standard or actual), childcare costs, health insurance premiums, or retirement contributions paid by you (pension fund buy-backs in the 2nd pillar, contributions to Pillar 3a or Pillar 3b, AHV/AVS contributions for people without gainful activity), etc.
In Geneva, subsequent ordinary taxation may be a legal obligation for some taxpayers, while for others it will remain optional this year. It all depends on your income, your wealth, and your overall situation. Once certain thresholds are exceeded, TOU becomes mandatory; for everyone else, it remains optional.
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Subsequent ordinary taxation in Geneva: obligation or option ?
Subsequent ordinary taxation (TOU) in Geneva becomes mandatory as soon as you meet at least one of the following criteria:
- Annual gross income above CHF 120,000
- Taxable wealth in Switzerland or abroad above CHF 87,632 per taxpayer (+ CHF 43,816 per child)
- Income not subject to withholding tax
- Self-employed activity carried out in Switzerland
For those who do not exceed any of these thresholds, TOU remains an option this year, but in no way an obligation.
During a free initial meeting, we can quickly determine which situation applies to you and whether TOU is mandatory or simply beneficial.
Comparative tax simulation (withholding tax vs TOU)
Because these two tax methods are based on completely different tax bases, it is essential to simulate your tax burden precisely in each scenario before making a decision.
We carry out a detailed comparison for you: your current withholding tax versus subsequent ordinary taxation. You then receive a clear report enabling you to choose the most advantageous option with full understanding.
Only after this analysis and your approval do we proceed with the TOU request with the Geneva tax authorities.
Good to know: in some cases, withholding tax can be more advantageous than TOU. Our simulation helps you avoid unpleasant surprises.
Handling your Geneva tax return
If TOU is a legal obligation in your situation, or if you choose after simulation to move to ordinary taxation, we manage your file as we do for all Geneva tax returns.
The process is simple: generate your quote via our online platform, create your personalised document list, and upload everything directly on our website. We then handle preparation, optimisation, and submission to the cantonal administration.
Long-term view and clear guidance
At FBKConseils, our work is not limited to completing your tax return. The tax return is the first step of long-term support: it allows us to understand your overall situation and provide all relevant advice to optimise it year after year.
In practical terms, we proactively identify tax improvement opportunities adapted to your profile. On your side, you benefit from a trusted point of contact for all your tax and financial questions, well beyond the annual filing.
That long-term advisory relationship is what makes all the difference.
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 in 2025 you were taxed at source, you will need to ask yourself the following questions at the beginning of 2026. If you answer “yes” to even one of them, TOU becomes mandatory. If you answer “no” to all of them, TOU remains optional.
- Did your annual gross income exceed CHF 120,000 in 2025?
- Does your wealth exceed CHF 87,632 for a single person, double for a married couple, plus CHF 43,816 for each child in your full custody?
- Do you own real estate in Switzerland or abroad?
- Did you carry out any self-employed activity?
- Do you receive income not subject to withholding tax, such as pensions/annuities, or income from your wealth (dividends, interest, rent, etc.)?
If you answered “no” to all questions that make TOU mandatory, you still have the option to file a standard tax return.
Important: this option is only available once. If you opt for a voluntary TOU, you will be subject to this obligation for the 2025 tax year and for all subsequent years. In addition, if this option is not properly simulated beforehand, it can create an unnecessary additional tax burden compared to your current withholding tax.
As every year in Geneva, TOU requests especially voluntary TOU must be submitted by 31 March 2026. After this date, no further requests will be accepted.
Important: this deadline applies only to optional TOU. Anyone who is required to file a tax return must do so even if the 31 March deadline has passed.
Yes. A common mistake is to think that only assets held in Switzerland count for the calculation of taxable wealth. To determine whether you exceed the CHF 87,632 threshold in 2025, you must add up all bank accounts, investments, and other assets held in Switzerland and abroad.
This total must also include foreign financial products (life insurance, PEL, PEA, employee savings plans, etc.). It is the total value of all your possessions that determines whether you must file TOU.
Taxpayers often wrongly believe that TOU is a tax optimisation tool that allows deductions not available under withholding tax. In reality, TOU allows the Geneva tax administration to ensure that, if your situation becomes more complex and withholding tax is no longer precise enough, you are required to declare all your income and wealth in order to correct the tax burden and create a form of equality among taxpayers.
In short, if you must file a tax return, it is generally because the tax paid at source is no longer accurate enough to remain as it is. The likelihood that your final ordinary tax burden will be higher is real.
Newcomers to Switzerland rarely know their tax obligations and often miss the TOU requirement. This is not a problem in itself: as soon as you become aware of this legal obligation, you must contact the Geneva tax administration to request your tax credentials so you can submit tax returns starting from the year in which one of the critical thresholds was exceeded.
As long as you are the one contacting the tax authorities, the consequences will be very limited. In principle, there will be no negative impact.
This is more serious. If you are aware that you must file a tax return despite being taxed at source, and you decide not to do so, you expose yourself to committing tax evasion. In other words, you may owe more tax and you voluntarily choose not to take it into account.
If the Geneva tax administration considers your behaviour deliberate, it can be costly. You would not only have to pay the tax due, late-payment interest, and potentially a penalty equal to the amount of tax evaded.
Our suggestion: even if the tax burden is likely to be higher under TOU, do not take the risk of avoiding it. The issue will come back sooner or later, with consequences that can be more or less severe.
In Geneva, all TOU requests must be made via an online form through your E-Démarches account or via a paper version.
In principle, the canton of Geneva sends the DRIS/TOU form by post to all Swiss residents who have not opted for E-Démarches. The form needed in 2026 should have reached your address in December 2025.
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