{"id":3202,"date":"2022-08-22T00:03:40","date_gmt":"2022-08-21T22:03:40","guid":{"rendered":"https:\/\/fidrive.ch\/taxation\/"},"modified":"2025-11-10T17:59:01","modified_gmt":"2025-11-10T16:59:01","slug":"taxation","status":"publish","type":"page","link":"https:\/\/fidrive.ch\/en\/taxation\/","title":{"rendered":"Taxation"},"content":{"rendered":"

[et_pb_section fb_built=”1″ custom_padding_last_edited=”on|phone” admin_label=”Header” _builder_version=”4.19.0″ _module_preset=”default” use_background_color_gradient=”on” background_color_gradient_stops=”#3c3c3b 0%|rgba(60,60,59,0) 40%” background_color_gradient_overlays_image=”on” background_image=”https:\/\/fidrive.ch\/wp-content\/uploads\/2022\/11\/\u00a9briceberger025_site.jpg” custom_padding=”96px||0px||false|false” custom_padding_tablet=”” custom_padding_phone=”0px||||false|false” collapsed=”off” global_colors_info=”{}”][et_pb_row column_structure=”2_5,3_5″ use_custom_gutter=”on” gutter_width=”1″ make_equal=”on” _builder_version=”4.18.0″ _module_preset=”default” custom_margin=”40px||||false|false” custom_padding=”0px||0px||true|false” global_colors_info=”{}”][et_pb_column type=”2_5″ _builder_version=”4.18.0″ _module_preset=”default” background_enable_color=”off” use_background_color_gradient=”on” background_color_gradient_stops=”rgba(60,60,59,0) 0%|#3c3c3b 40%” custom_padding=”100px|40px|100px|40px|true|true” custom_padding_tablet=”40px|30px|40px|30px|true|true” custom_padding_phone=”|20px||20px|true|true” custom_padding_last_edited=”on|phone” global_colors_info=”{}”][et_pb_text _builder_version=”4.18.0″ _module_preset=”370cf134-a811-4d7c-90e9-083991f25ee4″ background_layout=”dark” header_font_size_phone=”22px” header_font_size_last_edited=”off|desktop” locked=”off” global_colors_info=”{}”]<\/p>\n

Taxation<\/h1>\n

[\/et_pb_text][et_pb_divider color=”#FFFFFF” divider_weight=”3px” _builder_version=”4.18.0″ _module_preset=”default” width=”160px” module_alignment=”left” custom_padding=”40px||40px||true|false” global_colors_info=”{}”][\/et_pb_divider][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” background_layout=”dark” text_font_size_tablet=”14px” text_font_size_phone=”13px” text_font_size_last_edited=”off|desktop” locked=”off” global_colors_info=”{}”]<\/p>\n

Taxation<\/strong> covers all taxes<\/strong>, fees, levies, contributions and social security contributions imposed on individuals and legal entities by public authorities.<\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”3_5″ _builder_version=”4.18.0″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ custom_padding_last_edited=”on|phone” admin_label=”Imposition des personnes morales” _builder_version=”4.18.0″ _module_preset=”default” background_color=”#3C3C3B” background_enable_image=”off” background_size=”initial” background_position=”top_center” custom_margin=”||||false|false” custom_padding=”96px||||false|false” custom_padding_tablet=”” custom_padding_phone=”40px||||false|false” locked=”off” collapsed=”off” global_colors_info=”{}”][et_pb_row _builder_version=”4.18.0″ _module_preset=”default” width=”100%” max_width=”2560px” custom_padding=”0px||0px|||” module_alignment_tablet=”center” module_alignment_last_edited=”off|desktop” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.18.0″ _module_preset=”default” custom_padding=”|300px||300px|false|true” custom_padding_tablet=”|100px||100px|false|true” custom_padding_phone=”|50px||50px|false|true” custom_padding_last_edited=”on|phone” global_colors_info=”{}”][et_pb_text _builder_version=”4.18.0″ _module_preset=”7d4a8cbc-5ddd-46c9-be95-23498c921cdd” background_layout=”dark” header_2_font_size_tablet=”30px” header_2_font_size_phone=”18px” header_2_font_size_last_edited=”off|desktop” header_2_line_height_tablet=”1.3em” header_2_line_height_phone=”1.4em” header_2_line_height_last_edited=”off|desktop” global_colors_info=”{}”]<\/p>\n

Taxation of legal entities<\/h2>\n

[\/et_pb_text][et_pb_divider color=”#FFFFFF” divider_weight=”2px” _builder_version=”4.18.0″ _module_preset=”default” width=”210px” height=”2px” custom_margin=”||0px||false|false” global_colors_info=”{}”][\/et_pb_divider][et_pb_button button_url=”#physiques” button_text=”Taxation of individuals” _builder_version=”4.18.0″ _module_preset=”3cfd7408-1427-4d2f-b482-f4daba988622″ custom_button=”on” button_bg_color=”rgba(0,0,0,0)” button_border_width=”0px” button_font=”||||||||” transform_scale_tablet=”” transform_scale_phone=”” transform_scale_last_edited=”on|phone” transform_translate=”0px|-50%” transform_translate_tablet=”” transform_translate_phone=”0px|0%” transform_translate_last_edited=”on|phone” transform_translate_linked=”off” transform_rotate_tablet=”” transform_rotate_phone=”” transform_rotate_last_edited=”on|phone” transform_skew_tablet=”” transform_skew_phone=”” transform_skew_last_edited=”on|phone” transform_origin_tablet=”” transform_origin_phone=”” transform_origin_last_edited=”on|phone” transform_styles_last_edited=”on|phone” custom_margin=”|||230px|false|false” custom_margin_tablet=”” custom_margin_phone=”|||0px|false|false” custom_margin_last_edited=”on|phone” custom_padding=”|0px||0px|false|true” transform_styles_tablet=”” transform_styles_phone=”” global_colors_info=”{}”][\/et_pb_button][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” text_line_height=”2em” background_layout=”dark” custom_margin=”||||false|false” global_colors_info=”{}”]<\/p>\n

Our trustee will assist you with all your tax obligations:<\/p>\n

    \n
  • Tax returns <\/strong><\/li>\n
  • Business tax<\/li>\n
  • Certificate of receipt and recapitulative list for your employees at source<\/li>\n
  • Stamp duty<\/li>\n
  • Withholding tax<\/li>\n<\/ul>\n

    As the Swiss tax system<\/strong> is based on federal, cantonal and municipal levels, corporate tax rates vary from canton to canton.
    Fiduciaire de Rive SA’s staff can help you with your tax returns in Geneva and other cantons for companies, foundations, associations and individuals.<\/p>\n

    [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ custom_padding_last_edited=”off|tablet” admin_label=”Imposition des personnes physiques” module_id=”physiques” _builder_version=”4.19.0″ _module_preset=”default” background_color=”#3C3C3B” background_image=”https:\/\/fidrive.ch\/wp-content\/uploads\/2022\/11\/\u00a9briceberger025_site.jpg” custom_margin=”0px||0px||false|false” custom_padding=”0px||0px||false|false” custom_padding_phone=”40px||||false|false” locked=”off” collapsed=”off” global_colors_info=”{}”][et_pb_row column_structure=”3_5,2_5″ use_custom_gutter=”on” gutter_width=”1″ make_equal=”on” _builder_version=”4.18.0″ _module_preset=”default” width=”100%” max_width=”2560px” custom_padding=”0px||0px|||” module_alignment_tablet=”center” module_alignment_last_edited=”off|desktop” global_colors_info=”{}”][et_pb_column type=”3_5″ _builder_version=”4.18.0″ _module_preset=”default” background_color=”rgba(60,60,59,0.5)” custom_padding=”75px|75px|75px|300px|true|false” custom_padding_tablet=”75px|75px|75px|300px|true|false” custom_padding_phone=”50px|50px|50px|50px|true|true” custom_padding_last_edited=”on|phone” global_colors_info=”{}”][et_pb_text _builder_version=”4.18.0″ _module_preset=”7d4a8cbc-5ddd-46c9-be95-23498c921cdd” background_layout=”dark” custom_padding=”||20px||false|false” header_2_font_size_tablet=”30px” header_2_font_size_phone=”18px” header_2_font_size_last_edited=”off|desktop” header_2_line_height_tablet=”1.3em” header_2_line_height_phone=”1.4em” header_2_line_height_last_edited=”off|desktop” global_colors_info=”{}”]<\/p>\n

    Taxation of individuals<\/h2>\n

    [\/et_pb_text][et_pb_divider color=”#FFFFFF” divider_weight=”2px” _builder_version=”4.18.0″ _module_preset=”default” width=”210px” height=”2px” custom_margin=”||0px||false|false” global_colors_info=”{}”][\/et_pb_divider][et_pb_button button_url=”#tva” button_text=”VAT liability” _builder_version=”4.18.0″ _module_preset=”3cfd7408-1427-4d2f-b482-f4daba988622″ transform_scale_tablet=”” transform_scale_phone=”” transform_scale_last_edited=”on|phone” transform_translate=”0px|-50%” transform_translate_tablet=”” transform_translate_phone=”0px|0%” transform_translate_last_edited=”on|phone” transform_translate_linked=”off” transform_rotate_tablet=”” transform_rotate_phone=”” transform_rotate_last_edited=”on|phone” transform_skew_tablet=”” transform_skew_phone=”” transform_skew_last_edited=”on|phone” transform_origin_tablet=”” transform_origin_phone=”” transform_origin_last_edited=”on|phone” transform_styles_last_edited=”on|phone” custom_margin=”|||230px|false|false” custom_margin_tablet=”” custom_margin_phone=”|||0px|false|false” custom_margin_last_edited=”on|phone” custom_padding=”|0px||0px|false|true” transform_styles_tablet=”” transform_styles_phone=”” global_colors_info=”{}”][\/et_pb_button][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” text_line_height=”2em” background_layout=”dark” custom_margin=”||||false|false” global_colors_info=”{}”]<\/p>\n

    Our trustee<\/strong> will help you with your tax affairs:<\/p>\n

      \n
    • Tax returns <\/strong><\/li>\n
    • Request for rectification of withholding tax<\/strong> for cross-border commuters <\/strong>or subsequent ordinary taxation<\/li>\n
    • Declarations for real estate gains<\/strong><\/li>\n
    • Inheritance and donation<\/strong> declarations<\/li>\n
    • Spontaneous disclosure<\/li>\n
    • Claim<\/li>\n
    • Assistance on arrival in Switzerland or departure abroad<\/li>\n
    • Taxation of the self-employed<\/strong><\/li>\n<\/ul>\n

      For people who are taxed at source<\/strong>, Swiss taxes<\/strong> can be complicated to master, as the rules applied differ according to the type of permit(cross-border commuter or resident<\/strong>), and the canton of employment.<\/p>\n

      In order to harmonize taxation,<\/strong> a revised withholding tax<\/strong> was adopted and came into force on January 1, 2021. If they meet the conditions, cross-border commuters<\/strong> and residents can file a tax return<\/strong> to claim their actual expenses. In this case, taxation takes place in two stages:<\/p>\n

        \n
      • During the year, withholdingtax <\/strong>is deducted according to a schedule based on the employee’s family situation.<\/li>\n<\/ul>\n
          \n
        • By March 31 of the following year at the latest, <\/strong>if he or she meets the conditions, the employee may or, depending on his or her situation, must file a request for subsequent ordinary taxation (TOU), which will enable him or her to file an ordinary tax return.<\/li>\n<\/ul>\n

          Our trustee<\/strong> will advise you on how to meet your legal obligations<\/strong> and determine whether it is more appropriate to file an application for subsequent ordinary taxation rather than an application for tax adjustment<\/strong>.<\/p>\n

          [\/et_pb_text][\/et_pb_column][et_pb_column type=”2_5″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”L\u2019assujettissement de la TVA” _builder_version=”4.18.0″ _module_preset=”default” background_enable_color=”off” background_image=”https:\/\/fidrive.ch\/wp-content\/uploads\/2022\/08\/fidrive-annee.png” background_size=”initial” background_blend=”soft-light” custom_margin=”||||false|false” custom_padding=”||||false|false” global_colors_info=”{}”][et_pb_row module_id=”tva” _builder_version=”4.18.0″ _module_preset=”default” width=”100%” max_width=”2560px” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.18.0″ _module_preset=”default” custom_padding=”|300px||300px|false|true” custom_padding_tablet=”|100px||100px|false|true” custom_padding_phone=”|50px||50px|false|true” custom_padding_last_edited=”on|phone” global_colors_info=”{}”][et_pb_text _builder_version=”4.18.0″ _module_preset=”7d4a8cbc-5ddd-46c9-be95-23498c921cdd” header_2_font=”|300|||||||” header_2_font_size_tablet=”30px” header_2_font_size_phone=”18px” header_2_font_size_last_edited=”off|desktop” header_2_line_height_tablet=”1.3em” header_2_line_height_phone=”1.4em” header_2_line_height_last_edited=”off|desktop” locked=”off” global_colors_info=”{}”]<\/p>\n

          VAT liability in Switzerland<\/h2>\n

          [\/et_pb_text][et_pb_divider color=”#3C3C3B” divider_weight=”2px” _builder_version=”4.18.0″ _module_preset=”default” width=”210px” height=”2px” custom_margin=”||0px||false|false” global_colors_info=”{}”][\/et_pb_divider][et_pb_button button_url=”#contact” button_text=”Contact Us” disabled_on=”on|on|on” _builder_version=”4.18.0″ _module_preset=”3cfd7408-1427-4d2f-b482-f4daba988622″ custom_button=”on” button_text_color=”#3C3C3B” button_bg_color=”rgba(0,0,0,0)” button_border_width=”0px” button_font=”||||||||” transform_scale_tablet=”” transform_scale_phone=”” transform_scale_last_edited=”on|phone” transform_translate=”0px|-50%” transform_translate_tablet=”” transform_translate_phone=”0px|0%” transform_translate_last_edited=”on|phone” transform_translate_linked=”off” transform_rotate_tablet=”” transform_rotate_phone=”” transform_rotate_last_edited=”on|phone” transform_skew_tablet=”” transform_skew_phone=”” transform_skew_last_edited=”on|phone” transform_origin_tablet=”” transform_origin_phone=”” transform_origin_last_edited=”on|phone” transform_styles_last_edited=”on|phone” custom_margin=”|||230px|false|false” custom_margin_tablet=”” custom_margin_phone=”|||0px|false|false” custom_margin_last_edited=”on|phone” custom_padding=”|0px||0px|false|true” transform_styles_tablet=”” transform_styles_phone=”” disabled=”on” global_colors_info=”{}” button_text_color__hover_enabled=”on|hover” button_text_color__hover=”#912766″][\/et_pb_button][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” custom_padding=”30px||||false|false” text_font_size_tablet=”14px” text_font_size_phone=”13px” text_font_size_last_edited=”off|desktop” locked=”off” global_colors_info=”{}”]<\/p>\n

          Value-added tax<\/strong> (VAT) is a general tax<\/strong> on consumption levied by the Swiss Confederation.<\/p>\n

          If a company’s sales exceed CHF 100,000 and its services are not excluded from taxation<\/strong>, it is in principle subject to VAT. If this threshold is not reached, the company is exempt from liability. It can sometimes be worthwhile not to ask for his release.<\/p>\n

          Our team can provide you with advice and assistance on VAT matters <\/strong>:<\/p>\n

            \n
          • Preparation of quarterly or half-yearly statements<\/li>\n
          • Assistance with VAT audits<\/strong><\/li>\n
          • Advice on cross-border transactions<\/li>\n<\/ul>\n

            [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ prev_background_color=”#ffffff” admin_label=”Call to Action” _builder_version=”4.18.0″ _module_preset=”default” use_background_color_gradient=”on” background_color_gradient_stops=”rgba(60,60,59,0.9) 0%|rgba(60,60,59,0.9) 100%” background_color_gradient_overlays_image=”on” background_image=”https:\/\/fidrive.ch\/wp-content\/uploads\/2022\/08\/\u00a9briceberger013.jpeg” custom_padding=”8vw||8vw||true|false” top_divider_style=”arrow” top_divider_height=”10vw” locked=”off” global_colors_info=”{}”][et_pb_row custom_padding_last_edited=”on|phone” _builder_version=”4.18.0″ _module_preset=”default” background_enable_color=”off” use_background_color_gradient=”on” background_color_gradient_direction=”90deg” background_color_gradient_stops=”#912766 25%|#cf8087 100%” z_index=”10″ max_width=”670px” module_alignment=”center” custom_margin=”|||||false” custom_padding=”80px|80px|80px|80px|true|true” custom_padding_tablet=”30px|30px|30px|30px|true|true” custom_padding_phone=”|20px||20px|true|true” box_shadow_style=”preset3″ box_shadow_vertical=”64px” box_shadow_blur=”72px” box_shadow_spread=”-16px” box_shadow_color=”rgba(60,60,59,0.7)” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.18.0″ _module_preset=”7d4a8cbc-5ddd-46c9-be95-23498c921cdd” header_2_text_color=”#FFFFFF” header_2_font_size_tablet=”30px” header_2_font_size_phone=”18px” header_2_font_size_last_edited=”off|desktop” header_2_line_height_tablet=”1.3em” header_2_line_height_phone=”1.4em” header_2_line_height_last_edited=”off|desktop” locked=”off” global_colors_info=”{}”]<\/p>\n

            Need tax advice and assistance?<\/h2>\n

            [\/et_pb_text][et_pb_divider color=”#FFFFFF” divider_weight=”2px” _builder_version=”4.16″ _module_preset=”default” width=”210px” height=”2px” custom_margin=”||0px||false|false” locked=”off” global_colors_info=”{}”][\/et_pb_divider][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUxMyJ9fQ==@” button_text=”Contact Us” _builder_version=”4.18.0″ _dynamic_attributes=”button_url” _module_preset=”3cfd7408-1427-4d2f-b482-f4daba988622″ custom_button=”on” button_text_color=”#FFFFFF” button_bg_color=”rgba(0,0,0,0)” button_border_width=”0px” transform_scale_tablet=”” transform_scale_phone=”” transform_scale_last_edited=”on|phone” transform_translate=”0px|-50%” transform_translate_tablet=”” transform_translate_phone=”0px|0%” transform_translate_last_edited=”on|phone” transform_translate_linked=”off” transform_rotate_tablet=”” transform_rotate_phone=”” transform_rotate_last_edited=”on|phone” transform_skew_tablet=”” transform_skew_phone=”” transform_skew_last_edited=”on|phone” transform_origin_tablet=”” transform_origin_phone=”” transform_origin_last_edited=”on|phone” transform_styles_last_edited=”on|phone” custom_margin=”|||230px|false|false” custom_margin_tablet=”” custom_margin_phone=”|||0px|false|false” custom_margin_last_edited=”on|phone” custom_padding=”|0px||0px|false|true” transform_styles_tablet=”” transform_styles_phone=”” locked=”off” global_colors_info=”{}” button_text_color__hover_enabled=”on|hover” button_text_color__hover=”#3C3C3B”][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

            TaxationTaxation covers all taxes, fees, levies, contributions and social security contributions imposed on individuals and legal entities by public authorities.Taxation of legal entitiesOur trustee will assist you with all your tax obligations: Tax returns Business tax Certificate of receipt and recapitulative list for your employees at source Stamp duty Withholding tax As the Swiss tax […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-3202","page","type-page","status-publish","hentry"],"yoast_head":"\nTaxation & Taxation - Fiduciaire de Rive SA in Geneva<\/title>\n<meta name=\"description\" content=\"Tax, Fiduciaire de Rive SA will assist you with all your tax obligations, taxes and VAT.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fidrive.ch\/en\/taxation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxation & Taxation - 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