Geneva is about to undergo major tax changes directly impacting businesses and self-employed individuals. In this context, how can you effectively anticipate the upcoming reforms, optimize your taxes, and ensure your Geneva-based SME or company is compliant for 2026? This guide, designed for executives and administrative managers, is based on the latest official publications and Google trends, and incorporates local specifics such as the municipal professional tax, RFFA, OECD/G20 minimum taxation, and the management of cross-border telework.
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Overview and trends 2025–2026 In April 2025, the Cantonal Tax Administration presented the new rules and issues at the Tax Overview (see PDF reference document). Hot topics include: strengthening of the minimum tax principle for legal entities, telework and international staff mobility, digitization of tax procedures and innovations such as e-tax or Odoo integration for administrative management.
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What specific tax changes for companies in Geneva?
- Minimum taxation (OECD/G20): In 2026, any multinational and affected SME will be subject to a minimum effective tax rate of 15% on taxable profits. This requires an urgent review of legal structure and financial flows.
- Telework and cross-border workers: Tax and contribution rules are evolving (bilateral agreements being adapted). Proper payroll and accounting setup requires ongoing monitoring.
- Digital tools and automation: New certified software, e-tax, and solutions such as Odoo are becoming the norm to facilitate reporting and reduce errors. Outsourcing payroll and administration to a local expert partner ensures compliance and efficiency.
- Key watchpoints and pitfalls to avoid
- Anticipate discrepancies between cantonal and federal taxation: certain rates, scales, and processes evolve at different paces.
- Pay particular attention to the municipal professional tax, specific to Geneva, and include it in your simulations.
- Consider R&D (Patent Box) deductions, which are still underused.
- Practical tips to prepare for 2026
- Carry out a tax audit as early as autumn 2025 with your fiduciary to check your processes.
- Update your payroll and management software, ensuring compatibility with Swissdec and Odoo standards.
- Train your financial teams: digital and regulatory monitoring is more essential than ever.
- Outsource what can be outsourced (payroll, tax, administrative) to certified Geneva partners.
- Conclusion 2025–2026 requires anticipation, rigour, and reliance on partners who understand Geneva's reality. Contact Ark Fiduciaire for personalized analysis and tailor-made solutions in accounting, taxation, and payroll.