Geneva quasi-resident status 2026: Subsequent Ordinary Assessment (TOU)
Do you work in Geneva and live in neighboring France? If at least 90% of your household's worldwide income is taxable in Switzerland, TOU allows you to deduct your actual expenses just like a resident taxpayer in Geneva.
90%
Minimum statutory share of worldwide household income taxable in Switzerland
31 March 2026
Strict filing deadline for submitting the TOU request to the AFC
CHF 7,258
Pillar 3a deduction per active taxpayer affiliated with LPP
CHF 26,080
Geneva deduction ceiling for childcare expenses per child
How does quasi-resident eligibility work under the 90% rule?
Since the federal withholding tax reform, deducting Pillar 3a contributions, LPP buybacks, and actual professional or family expenses for non-residents is possible exclusively through Subsequent Ordinary Assessment (TOU).
Prior simulation is essential before filing a TOU request
A TOU request triggers a full recalculation of your tax under the ordinary Geneva schedule (including foreign real estate for rate progression and average municipal multipliers). We only submit your file if our simulation confirms a net refund in your favor.
Mathematical verification of the 90% ratio
Audit of all gross household income (Swiss salaries, spouse's French income, unemployment benefits, rental or investment income, and theoretical imputed rental value of the French home).
Activation of all GeTax deductions
Inclusion of Pillar 3a and 3b contributions, LPP 2nd pillar buybacks, commuting costs up to CHF 1,716, meal allowances, childcare expenses, medical costs and mortgage interest.
Joint optimization with your French tax return
Alignment of your GeTax filing with your French forms 2042 and 2047 to secure your supporting documents on both sides of the border.
Deductions available under quasi-resident status (Geneva TOU 2026)
| Deduction item | Withholding tax only | Quasi-resident (TOU) | Average tax impact |
|---|---|---|---|
| Pillar 3a contribution (employee) | CHF 0 deductible | Up to CHF 7,258 / person | CHF 1,800 to 2,800 refunded |
| 2nd pillar (LPP) buyback | CHF 0 deductible | 100% of authorized buyback | 25% to 41% of buyback amount |
| Mortgage interest (France) | Not considered | Deductible proportionally | Reduces taxable net income |
| Childcare costs (< 14 yrs) | Not considered | Up to CHF 26,080 / child | High impact for young families |
| Actual commuting costs | Built-in flat rate | Up to CHF 1,716 (ICC) | Combinable with meal deduction |
Our 4-step advisory methodology
Initial audit and eligibility check
Comparative modeling of optimization levers
Compliant preparation and electronic filing
Assessment verification and multi-year follow-up
Frequently asked questions
Technical answers to your questions
Yes. Under TOU, the AFC applies Geneva rules: a theoretical imputed rental value is added for rate progression, which in turn allows you to deduct your mortgage interest and property maintenance costs.
Unemployment benefits received in France are taxable in France. If they exceed 10% of the couple's worldwide income, you cannot opt for TOU, but you should file a Schedule C rate rectification.
Yes. For non-resident cross-border workers, the 90% threshold is assessed each tax year and the request must be filed before 31 March of the following year.
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