Quasi-resident status in Geneva: the cross-border guide (TOU)

Quasi-resident status, officially known as Subsequent Ordinary Taxation (TOU), is the most powerful tax lever available to cross-border workers subject to withholding tax in Geneva. It allows you to move from flat-rate taxation to an ordinary tax return, opening the door to significant tax deductions.

A word of caution, however: this status is not automatically advantageous. Poorly prepared, it can even cost you more. Here is what you need to understand before going ahead.

The principle behind quasi-resident status

As a cross-border worker (G permit) employed in Geneva, you are taxed at source: your employer deducts withholding tax directly from your salary, according to a flat-rate scale. That scale does not reflect your full personal situation.

Quasi-resident status allows you to correct this by being taxed in the same way as a Swiss resident. In practice, only direct federal tax is added (cantonal and communal tax being already included in the withholding tax), and in return you gain access to a wide range of tax deductions. The aim is for the deductions to outweigh the additional tax by a comfortable margin.

TOU eligibility: the 90% rule

Federal law (LIFD, art. 99a) sets a single but strict condition: at least 90% of your gross worldwide income must be taxable in Switzerland for the tax year concerned.

A worked example

You earn CHF 95’000 in Geneva and receive CHF 9’000 of rental income in France. Your total worldwide income = CHF 104’000. The Swiss share = 95’000 ÷ 104’000 = 91.3% → eligible.

If your French income reached CHF 14’000, the Swiss share would fall to 87.2% → not eligible. The threshold can be fragile: a precise simulation is essential before filing anything.

Points to watch

• Married couples: the calculation applies to the household as a whole. If your spouse works in France and earns a significant salary, their income is added to the denominator and reduces the Swiss share. A case-by-case analysis is essential.
• Rental and investment income: dividends, rents and income from French investments all count towards the calculation. Substantial assets outside Switzerland can tip you below the 90% threshold.
• Working from home: days worked from France are taxed in France (outside the 25% allowance under the 2023 Franco-Swiss agreement). Beyond that allowance, they reduce the share of your income taxable in Switzerland and can put your eligibility at risk.
• French annuities and pensions: a French disability annuity or retirement pension is added to the denominator and reduces the Swiss share.

If in doubt, an assessment taking just a few minutes is enough to clarify your situation. Check your eligibility free of charge →

The deductions available with quasi-resident status

This is where the real value of the status lies. The main categories of deductions include:

• Cross-border URSSAF contributions or LAMal premiums and supplementary health insurance
• Pension contributions: pillar 3a and pillar 3b
• Travel costs between home and work
• Meal costs away from home
• 2nd pillar (LPP) buy-ins

And if you own your main residence:

• French property tax (taxe foncière)
• Co-ownership service charges
• Renovation and maintenance work
• Mortgage interest

The total amount of deductions varies considerably from one situation to another. That is why a personalised simulation is essential before taking any steps.

Why the simulation is essential

Quasi-resident status is not always favourable. If your deductions do not offset the additional tax, you will end up paying more, with no way back. A simulation commits you to nothing with the tax authorities. It tells you with certainty whether the status works in your favour in your specific case, before you file your application.

Whether or not you have already used this status in the past, it is important to reassess it every year: your personal and professional situation changes, and so does your tax outcome.

Step-by-step: how to apply for the TOU

1. Check your eligibility: calculate the share of your worldwide income that is taxable in Switzerland (the 90% rule). If you are married, include your household’s income. Do not skip this step: in principle, the TOU is irreversible once filed.
2. Simulate the tax impact: estimate your total deductions (pillar 3a, LPP buy-ins, actual travel and meal expenses, childcare costs, health insurance premiums and so on). If the deductions comfortably offset the additional tax, the TOU is worthwhile. The simulator above gives an initial indication.
3. Gather your documents: salary certificate, French tax assessment notice, pillar 3a statement, proof of travel costs, health insurance certificates, etc. See the full checklist below.
4. Complete the IS form and the ordinary tax return: the TOU application form (IS) is available from the Geneva cantonal tax administration (AFC). It must be filed together with your complete Geneva ordinary tax return.
5. File before 31 March: a strict deadline for the previous year’s income. Most experts stop accepting new files after 20 March — allow at least six weeks.
6. Wait for the AFC’s decision: processing takes between 3 and 12 months. The AFC may contact you for additional documents. If approved, you receive an ordinary tax assessment and a refund of the tax difference.
7. Renew every year: the TOU is not renewed automatically. You must file a new application each year and check that the 90% condition is still met.

Document checklist

A complete file from the first submission avoids back-and-forth with the AFC and speeds up your refund.

Frequently asked questions about quasi-resident status in Geneva

Who can apply for quasi-resident status in Geneva?

Any cross-border worker (G permit) subject to withholding tax in Geneva who earns at least 90% of their worldwide income in Switzerland can apply for Subsequent Ordinary Taxation (TOU).

Is quasi-resident status always advantageous?

No. It becomes worthwhile when you have substantial deductions: professional expenses, loan interest, pension contributions (pillar 3a), maintenance payments and so on. A prior analysis is essential to avoid ending up with a higher tax bill.

What is the deadline for filing a TOU application?

The application must be filed by 31 March of the year following the tax year concerned. This deadline is strict: after that date, the correction is in principle no longer possible.

Can I apply for quasi-resident status remotely?

Yes. We assist Geneva cross-border workers entirely by video call, wherever they live in neighbouring France.

My spouse works in France: am I still eligible?

The status is assessed at household level. If your spouse works in France, their income counts towards the 90% calculation. As long as the income taxable in Switzerland represents at least 90% of the couple’s total, you remain eligible; otherwise, the status may be refused. A case-by-case analysis is essential.

What happens if I miss the 31 March deadline?

The Subsequent Ordinary Taxation (TOU) application must be filed by 31 March of the year following the tax year. After that, the application is in principle time-barred for the year concerned. It is far better to plan ahead and run a simulation well before the deadline.

Can I apply for the TOU for previous years?

The TOU covers the tax year just ended. For earlier years, the options are limited and subject to strict deadlines; a tax rectification (DRIS) may sometimes still apply. We review each case individually.

Do I need to reapply every year?

Yes. Quasi-resident status is not renewed automatically: you must file a new application every year and check that the 90% condition is still met.

Can I withdraw my application once it has been filed?

Subsequent Ordinary Taxation is in principle irrevocable once filed. That is why it is essential to check that it genuinely works in your favour before filing — which is precisely what our analysis verifies.

Will working from home make me lose the status?

Days worked from home in France can reduce the share of your income taxable in Switzerland and threaten the 90% threshold. A Franco-Swiss agreement governs remote working for cross-border workers: this ratio needs close monitoring.

Are medical costs and insurance premiums deductible?

Yes, under the same conditions as a resident: medical costs not reimbursed beyond an excess, as well as health insurance premiums within the prescribed limits, are deductible with quasi-resident status.

What is the maximum refund I can expect?

There is no fixed ceiling: the refund depends on the amount of your deductions and your tax rate. In practice, many cross-border workers recover several thousand francs. Our simulator provides an initial indicative estimate.

Legal references and applicable texts

• LIFD, art. 99a and 99b (RS 642.11) — the federal legal basis for Subsequent Ordinary Taxation (TOU) for foreign nationals subject to withholding tax in Geneva.
• AFC Circular no. 28 — Federal Tax Administration guidelines on the withholding taxation of foreign workers.
• Franco-Swiss convention of 9 September 1966 (with the 2023 addendum on remote working) — rules on the allocation of taxing rights between France and Switzerland; defines the regime for Geneva cross-border workers.
• 2023 Franco-Swiss agreement on remote working — a 25% allowance for days worked from France with no impact on Swiss withholding tax.
• IS form for the TOU application — available from the Geneva cantonal tax administration (AFC Genève).

Further reading

• Withholding tax rectification (DRIS) (in French)
• Your French income tax return (in French)
• Book an appointment with a financial adviser

Practical guides for Geneva cross-border workers

• Remote working and tax for Geneva cross-border workers (in French)
• Quasi-resident status when your spouse works in France (in French)
• Pillar 3a: deductions through quasi-resident status (in French)
• 2nd pillar (LPP) buy-ins and tax deductions (in French)
• Quasi-resident or tax rectification (DRIS): which to choose (in French)