In 2025, corporate taxation in Geneva and French-speaking Switzerland will benefit from several reforms: lower profit tax rates in some cantons, adjustment of tax deductions, and an expected simplification of inheritance tax. For companies, this presents an immediate opportunity for optimisation for Q4 2025 and preparation for 2026.
<strong>1. New rates and scales:</strong> In Geneva, reductions in profit tax rates make investments and dividend distributions attractive before the end of the fiscal year. It is wise to anticipate year-end closing by planning provisions and managing executive compensation.
<strong>2. VAT: latest practices and 2025 rates</strong> The partial revision of VAT taking effect in 2025 requires a check of the rates applied (notably in real estate and cross-border services sectors). Administrative outsourcing for VAT management, using Odoo for invoice automation, and proper deadline management help avoid costly corrections during a tax audit .
<strong>3. Deductions and tax vehicles</strong> Attention should be paid to the deduction of interest expenses and depreciations, to benefit as much as possible from the new rules. Family businesses in Geneva are advised to anticipate transfers under the current tax framework before any potential tightening at the federal level.
<strong>4. Payroll management, pension funds, accident insurance, and payroll outsourcing</strong> With overall salary increases (2.3% in 2025) , outsourcing payroll and using swissdec ensure compliance and security, particularly with digital tools.
<strong>5. Governance, compliance and digital security</strong> General meetings and minutes must transparently reflect tax reform-related decisions. Cyber risks are fiscal risks: digital governance is part of compliance, particularly for the protection of clients’ and partners’ tax data .
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To go further: get a free assessment of your SME’s tax exposure and internal organisation. Contact our Geneva firm for an optimised audit and tailored support before the 2025 year-end.