Why rely on FBKConseils for your Ordinary Subsequent Taxation?
A Free and Personalized Initial Meeting
We offer you a free initial consultation lasting 15 to 30 minutes. This session is the perfect opportunity to discuss your specific tax needs...
We offer you a free initial consultation lasting 15 to 30 minutes. This session is the perfect opportunity to discuss your specific tax needs, ask your initial questions, and receive professional advice. Schedule your appointment now.
Subsequent Ordinary Taxation (TOU) applies to all Geneva residents subject to withholding tax, whether you hold a B or L permit. Depending on your situation, TOU may be a legal obligation or a voluntary choice. We will assess your case to determine whether you need to submit a tax return or whether you can do so to benefit from certain tax advantages. Together we will examine the specific criteria that impact your tax situation.
Obligations of Ordinary Subsequent Taxation
Certain situations legally require an TOU in the canton of Geneva:
· Household gross income exceeding CHF 120,000: For married couples, an annual income exceeding CHF 120,000 requires them to undergo the SOT or TOU process.
· Taxable wealth: A single individual must submit an SOT or TOU as soon as the taxable value of their movable or immovable assets exceeds CHF 86,833. For married couples, this threshold is CHF 173,666, with an increase of CHF 43,417 per dependent child.
· Rental income: You must submit an SOT or TOU if your annual rental income exceeds CHF 3,000.
· Freelance income: SOT or TOU is mandatory as soon as you engage in self-employment in Geneva, regardless of your revenue.
· No source of income: You are also required to fill out an SOT or TOU if you do not have a source of income.
· SOT or TOU done in the past: If you have previously been subject to an SOT or TOU, you must continue to do so for all subsequent years.
Voluntary election for Ordinary Tax Subsequent
If none of the above criteria apply to you, you can choose to file an TOU voluntarily to claim all your deductions and, in certain specific cases, recover some of the tax already paid at source.
Long-Term tax optimization
Our mission goes beyond simply filing your tax return. We provide you with the expertise you need to optimise your tax situation...
Our mission goes beyond simply filing your tax return. We provide you with the expertise you need to optimise your tax situation, not just for this year, but for years to come. With FBKConseils, you benefit from a long-term tax strategy that enables you to optimise your tax burden.
Comprehensive support beyond taxes
At FBKConseils, we offer much more than tax advice. We also assist you in complementary areas such as...
At FBKConseils, we offer much more than tax advice. We also assist you in complementary areas such as retirement planning and property management. Our approach gives you a complete and tailored overview of your financial and asset needs.
Simplicity, flexibility, and responsibility
Geneva's tax system can be complex, but with FBKConseils, you delegate the entire tax management process to experts.
Geneva's tax system can be complex, but with FBKConseils, you delegate the entire tax management process to experts. We handle everything: from submitting your documents to managing relations with the tax authorities. Additionally, our flexible hours and various communication methods adapt to your needs, providing you with a customized service. This way, you can free yourself from any responsibility regarding tax declarations, with complete peace of mind.
When you receive your letter from the State of Geneva, including your taxpayer number and a control code, FBKConseils will offer you two options for submitting your tax return:
· Learn how to declare your taxes
At FBKConseils, we offer comprehensive training to teach you how to declare your taxes independently and accurately. The aim is to give you a good understanding of your tax situation, to know exactly what needs to be declared and what can be deducted, and to discover how your future choices can influence your tax burden. At the end of this appointment, you'll be better prepared to manage your tax returns in the years to come.
· Full delegation
With this option, accessible directly from our website, you can easily create a personalised quote based on your situation. You will then be emailed a list of the documents you need, which you can submit online. We'll then take care of the whole process, processing all the information required to finalise and submit your tax return, with no effort on your part.
Your Subsequent Ordinary Taxation (SOT or TOU): a simple process in 5 steps
1. Analyze Your Situation
Together, we will assess your situation to determine whether you are obliged to file a tax return or whether it is a voluntary choice that could enable you to benefit from tax advantages. We will review the specific criteria and their implications for your tax situation.
2. Request for Subsequent Ordinary Taxation
Once you’ve made your decision, simply fill out and submit the SOT or TOU request form, unless the tax administration has already done it for you.
3. Submission of the tax declaration
Whether you chose to fill out your declaration with our assistance or to delegate it, we will ensure everything is correct before submitting your tax declaration to the tax administration. Once the submission is complete, we will send you a proof of submission along with the final version sent to the Vaud tax administration.
4. Request for additional documents
It is common for the tax administration to request supporting documents, especially for your first year of SOT or TOU. If you wish, FBKConseils can handle these requests for you, responding directly to their inquiries and submitting all requested information.
5. Tax decision
The tax decision is the final document issued by the tax administration. You will then have 30 days to contest this decision. If necessary, FBKConseils can assist you in checking the compliance of this decision and, if needed, in drafting a letter of appeal.
Transparent and affordable rates
At FBKConseils, we are committed to providing you with complete transparency regarding our rates. Here is an overview of our offerings, tailored to your needs:
Personalised training for your tax return
We offer a training session at CHF 395 to teach you how to file your tax return. This two-hour session is generally sufficient to complete a tax return.
Delegation of your subsequent ordinary taxation
On our online platform, you can obtain a personalized quote that takes into account your situation and the number of documents to declare. The final price will be determined based on this quote, ensuring you a clear and accurate estimate.
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.
