Tax lawyer in Geneva

Frequently asked questions

I contest my tax assessment: how and by when?

An objection is filed with the tax administration within 30 days of notification of the assessment. It must be reasoned and accompanied by supporting documents. After this deadline, the assessment becomes final — very difficult to reopen. If rejected, appeal routes exist, also subject to deadlines.

I was taxed by default: what can I do?

Default taxation occurs when no return was filed; it is often unfavourable. You can contest it by objection within 30 days, filing the complete return with supporting documents. The faster the reaction, the better the chances of restoring an assessment that matches reality.

Separation or divorce: what tax impact?

The switch to separate taxation, deductibility of maintenance contributions, splitting and child-related charges significantly change both ex-spouses’ situations. Anticipating these effects when negotiating the agreement avoids costly imbalances — one of the firm’s specialities.

I have not filed my tax return: what am I risking?

Failure to file first leads to reminders, then an administrative fine, and finally an assessment made by the authority on its own estimate — almost always unfavourable. The longer the delay, the harder it becomes to return to an assessment reflecting your actual situation. Regularising voluntarily is always preferable to waiting for the authority to act.

What is a non-punishable voluntary disclosure?

It is the possibility of declaring previously undeclared income or assets without incurring a fine, provided the step is genuinely voluntary — the authority must not already be aware of the facts — and you cooperate fully. The tax and interest remain payable. This mechanism may be invoked only once: it cannot be improvised, it must be prepared.

Withholding tax: can I request a correction?

Yes. People taxed at source may request a correction of the statement or, depending on their situation, a subsequent ordinary assessment allowing deductions that were not taken into account — childcare costs, pension buy-ins, mortgage interest. The request is subject to a strict annual deadline, generally 31 March of the following year. Many taxpayers discover this too late.

How many years back can the authority go?

For supplementary tax, the authority may in principle go back up to ten years where an assessment proves incomplete, with particular rules for tax evasion and for estates. That reach explains the scale some files can take on when discovered late. Keep your supporting documents well beyond the current year.

I am moving to Geneva or leaving the canton: how does that work?

Liability depends on tax domicile, determined by the effective centre of your personal interests and not merely by your registered address. A move during the year, or a domicile split between two cantons or between Switzerland and France, are situations the authority examines closely. Clarifying matters in advance avoids double taxation or a dispute over which jurisdiction applies.

General information for guidance only, not a substitute for individual legal advice. Every situation deserves its own analysis — that is what the consultation is for.