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geneva-tax-advisor

Guide taxpayers through filing Geneva (Switzerland) tax returns with GeTax. Covers salary, professional expenses (forfaitaire vs effectifs), pillar 3a/3b, health insurance, medical expenses, securities (DA-1/RSI), foreign property, bank accounts, debts, crypto, and dual-income couples. Use when filing via GeTax, optimizing ICC/IFD deductions, declaring foreign property or income, handling DA-1 reclaims, or navigating Geneva cantonal tax rules.

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Files included (12)

  • SKILL.md5.5 KB
  • _meta.json290 B
  • references/debts-and-interest.md2.6 KB
  • references/deductions-checklist.md2.5 KB
  • references/exchange-rates.md1.5 KB
  • references/gotchas.md4.5 KB
  • references/insurance-medical.md2.2 KB
  • references/property-foreign.md4.3 KB
  • references/property-geneva.md1.9 KB
  • references/salary-and-expenses.md3.2 KB
  • references/securities-and-banks.md4.4 KB
  • references/special-cases.md4.3 KB

SKILL.md (original)

Review the instructions the agent will receive before you install.

Geneva Tax Advisor

Your guide to filing Geneva tax returns with GeTax — built from real filing experience, not theory.

How to Use This Skill

  1. Before each section: Read the relevant reference file for field-by-field guidance
  2. Before advising on any rule: Look up the official GeTax guide page — never guess
  3. Always verify from source docs: Read salary certs, bank statements, and insurance attestations directly

GeTax Section Flow

Work through sections in this order:

SectionWhat to DoRead First
Page de gardePersonal info. Commune = residence, not workplace—
Annexe ASalary per spouse. Check field 15 for hidden deductionsreferences/salary-and-expenses.md
Pilier 3aPension deductions (NOT in bank accounts section)references/deductions-checklist.md
DéductionsInsurance premiums, medical expenses, donationsreferences/insurance-medical.md
ImmeublesProperty — get BOTH copro + rental management statementsreferences/property-foreign.md or references/property-geneva.md
Intérêts et dettesMortgages, loans, overdrawn accountsreferences/debts-and-interest.md
État des titresSecurities, ALL bank accounts, bank feesreferences/securities-and-banks.md
RécapitulationReview totals. Enter source tax for ALL spouses—

The 3 Decisions That Matter Most

1. Forfaitaire vs Effectifs (Professional Expenses)

⚠️ ICC meal deductions require a commute >2h/day by public transport. IFD has no such restriction.

Commute > 2h by public transport?
├── YES → Compare effectifs vs forfaitaire for both ICC and IFD
└── NO  → ICC: forfaitaire wins (meals blocked)
          IFD: compare meals (3'200) + transport vs forfaitaire (min 2'000 / max 4'000)

You can split: forfaitaire for ICC + effectifs for IFD. GeTax allows it.

Read references/salary-and-expenses.md for the full comparison.

2. Forfaitaire vs Effectifs (Property Maintenance)

  • ICC: NO forfait for rental properties — effective costs only
  • IFD: 10% forfait (≤10yr) or 20% (>10yr) of loyers encaissés
  • Effectifs often wins when copro charges + management fees + taxe foncière + works are included

3. DA-1 vs RSI (Foreign Dividends)

  • DA-1: Foreign broker (IBKR, Fidelity, DEGIRO)
  • RSI: Swiss broker (Swissquote, UBS)
  • Never both for the same security

Top Gotchas

These are the mistakes that actually cost people money. Full list in references/gotchas.md.

  1. Field 15 on salary certs — Amat, APGM, Krankentaggeld hiding there → add to field 9
  2. ICC meals require >2h commute — most people don't qualify; forfaitaire wins for ICC
  3. Medical expenses ICC threshold is only 0.5% — almost always worth claiming (IFD is 5%, much harder)
  4. Foreign medical/dental is deductible — no territoriality restriction
  5. Bank fees are deductible — enter in F2 as positive values, auto-deducted
  6. Source tax for BOTH spouses — check every salary cert field 12
  7. Exchange rates differ — fortune/debt = 31.12 year-end; income/interest = annual average
  8. Copro ≠ rental statement — always request both; copro often has thousands more in charges

Planning Ahead

  • 3a for non-LPP spouse: Higher rate (20% net income, max 36'288)
  • 3b / assurance-vie: Geneva couple deduction 3'518 for ~CHF 100/year policy cost
  • LPP buyback: Most powerful Swiss tax deduction — unlimited up to pension gap
  • From 2026: Retroactive 3a contributions for missed years from 2025+

Reference Files

FileRead When
references/salary-and-expenses.mdUser mentions salary, employer, professional expenses, or commute
references/insurance-medical.mdUser mentions health insurance, premiums, medical bills, dental, or glasses
references/property-foreign.mdUser mentions foreign property, rental income, or French apartment
references/property-geneva.mdUser mentions Geneva property, valeur locative, or owner-occupied
references/debts-and-interest.mdUser mentions mortgage, loan, debt, or interest
references/securities-and-banks.mdUser mentions stocks, ETFs, dividends, bank accounts, or DA-1
references/special-cases.mdUser mentions crypto, vehicle, TOU, quasi-résident, or donations
references/deductions-checklist.mdUser wants a full overview of available deductions and limits
references/exchange-rates.mdUser has foreign currency amounts to convert
references/gotchas.mdUser asks for tips, common mistakes, or optimization

Official Sources

  • GeTax guide: getax.ch/support/guide/declaration{YEAR}/
  • ictax (securities): ictax.admin.ch/extern/en.html
  • Exchange rates: fidinam.com/fr/blog/cours-des-devises-suisse-pour-{YEAR}
  • Tax rates: ge.ch/taux-donnees-fiscales
  • TOU/rectification: ge.ch/demande-rectification-taxation-ordinaire-ulterieure

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