GENEVA – COVID-19 – Modified tax calendar due to coronavirus

On 23 March 2020 the Director General of the Cantonal Tax Administration posted modified rules which came into effect immediately to help counter the effects of the current pandemic.

Ordinary taxpayers

(natural persons living in the canton of Geneva who complete tax declarations and are taxed at the ordinary tax rates, including persons exercising a self-employed gainful activity)

The deadline to file the full tax return, including the submission of the supporting documents, has been automatically extended to 31.05.2020 free of charge.

Adjustments of the 2020 installments

For those with a significant drop in turnover or income, the payments may be adjusted down without any further formalities. Use the online tool to make the best estimate. There is no need to send the tax authorities your change request.

For 2020, the Cantonal Tax Administration waives default interest on late payments. In addition, no reminders of payment will be sent out.

In the absence of cash flow difficulties, it is strongly recommended that taxpayers continue to pay the estimated taxes on a regular basis. This will keep you more on track to settle the final tax bill.

Taxpayers taxed at source

(those who do not complete a full tax return and have tax deducted from the salary)

The deadline for filing the tax request for correction or quasi-resident status on your 2019 tax has been postponed to 31 May 2020. Please send your request for correction to the Tax Administration before this exceptional deadline.