How to know if I am eligible for correction?
We have made available a questionnaire to determine if you should evaluate the possibility of the TOU or if you should submit to it automatically. Simply answer the following questions (only in french):
What does the new revision of the withholding tax provide for?
The revision of the withholding tax constitutes a major change for taxpayers subject to withholding tax (holders of a B permit and non-residents with a G permit).
With these new provisions in effect as of January 1, 2021, the taxpayer subject to withholding tax will no longer be able to claim their deductions through their request for rectification as in the past, creating a new optimal tax situation.
But what deductions are we talking about?
- 2nd pillar buyback
- 3rd pillar buyback
- Childcare expenses
- Alimony
- Training expenses
What is the Taxation Ordinaire Ultérieure (TOU)?
The Taxation Ordinaire Ultérieure (formerly "Quasi-Resident") allows the aforementioned deductions to be continued through the completion of a Geneva tax return.
For a Geneva resident holding a B permit, it may be optional or mandatory depending on their situation.
On the other hand, cross-border commuters must earn 90% of taxable income in Geneva to be eligible. It is therefore optional and recommended only if it is of fiscal interest. This is why it is a pivotal year for the taxpayer subject to withholding tax, who must recalculate their optimal tax situation following the changes introduced by the withholding tax revision in 2021.