View Single Post
  #4  
Old 28.06.2021, 19:22
HIAO's Avatar
HIAO HIAO is offline
Forum Veteran
 
Join Date: Jun 2011
Location: Bellevue
Posts: 1,338
Groaned at 8 Times in 7 Posts
Thanked 3,435 Times in 959 Posts
HIAO has a reputation beyond reputeHIAO has a reputation beyond reputeHIAO has a reputation beyond reputeHIAO has a reputation beyond reputeHIAO has a reputation beyond reputeHIAO has a reputation beyond repute
Re: 2021 tax change - taxation ordinaire ultérieure

Yes. There's been a tax reform to harmonise taxes in GVA, where possible with all cantons, from 1 Jan 2021.

From this point, Geneva based workers (except cross border workers), with income over CHF 120k, or who own property, have taxable wealth, or other income not taxed at source, are subject to ordinary tax rule. This also applies to workers who are taxed at source.

In most cases, this reform means that the annual cycle to demand a tax rectification in most situation (such as for 3rd pillar contributions) is no longer applicable.

Those who are not meeting these conditions can make a one time election to opt for the ordinary tax rule to be permanently applied.

Cross border workers can voluntarily file a deemed resident tax return in Switzerland if more than 90% of their and spouses combined income is taxable in Switzerland.
Reply With Quote