geneva-tax-advisor

# 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: | Section | What to Do | Read First | |---------|-----------|------------| | **Page de garde** | Personal info. Commune = **residence**, not workplace | — | | **Annexe A** | Salary per spouse. Check field 15 for hidden deductions | `references/salary-and-expenses.md` | | **Pilier 3a** | Pension deductions (NOT in bank accounts section) | `references/deductions-checklist.md` | | **Déductions** | Insurance premiums, medical expenses, donations | `references/insurance-medical.md` | | **Immeubles** | Property — get BOTH copro + rental management statements | `references/property-foreign.md` or `references/property-geneva.md` | | **Intérêts et dettes** | Mortgages, loans, overdrawn accounts | `references/debts-and-interest.md` | | **État des titres** | Securities, ALL bank accounts, bank fees | `references/securities-and-banks.md` | | **Récapitulation** | Review 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 | File | Read When | |------|-----------| | `references/salary-and-expenses.md` | User mentions salary, employer, professional expenses, or commute | | `references/insurance-medical.md` | User mentions health insurance, premiums, medical bills, dental, or glasses | | `references/property-foreign.md` | User mentions foreign property, rental income, or French apartment | | `references/property-geneva.md` | User mentions Geneva property, valeur locative, or owner-occupied | | `references/debts-and-interest.md` | User mentions mortgage, loan, debt, or interest | | `references/securities-and-banks.md` | User mentions stocks, ETFs, dividends, bank accounts, or DA-1 | | `references/special-cases.md` | User mentions crypto, vehicle, TOU, quasi-résident, or donations | | `references/deductions-checklist.md` | User wants a full overview of available deductions and limits | | `references/exchange-rates.md` | User has foreign currency amounts to convert | | `references/gotchas.md` | User 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`