Cross-Border Withholding Tax in Geneva | Swiss Premium Insurance
Cross-border workers · Geneva

The cross-border worker's withholding tax, explained simply

A cross-border worker employed in Geneva is taxed directly on their salary, at source. Understanding this mechanism well often lets you recover several thousand francs.

The cross-border worker's withholding tax, explained simply

How withholding tax works

Your Geneva employer deducts the tax directly from your salary each month, using a scale that takes your family situation into account. You therefore have no separate Swiss tax to pay on this income.

Recovering the overpayment

The scale applied doesn't take all your personal deductions into account. By requesting a correction (or a subsequent ordinary assessment if you're a quasi-resident), you can claim expenses and contributions and recover part of the tax deducted.

A correction request can often cover recent years. Over several years, the saving can be significant.

Am I required to file a return?

Not always, but the correction is optional and often to your advantage. We estimate the gain before taking any step.

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