Corporate taxation in Geneva is undergoing major changes this autumn 2025, both with VAT revisions and economic uncertainties that have led the canton to revise its tax revenue forecasts downwards. For SMEs, groups, and freelancers, autumn is a strategic time to anticipate year-end adjustments and prepare for the next financial year, with several opportunities and risks to consider...
I. Overview of local tax legislation and cyclical pressures
- The partial revision of the VAT Act that came into force in January 2025 requires the adaptation of invoicing tools, increased requirement for online returns, and strengthened monitoring of cross-border flows, especially for digital platforms and B2B/B2C services.
- The announced decrease in state tax revenue, mainly from businesses, increases pressure on the management of taxable profits and planning for provisions, carryforward losses, or pension buy-backs (third pillar, LPP buy-backs for executives).
II. Concrete short-term actions (Q4 2025)
- Optimize VAT treatment with the new net tax rate or flat-rate methods (opportunity analysis to be done before 31.12).
- Take advantage of deadlines (accelerated depreciation, creation or release of provisions, review of carryforward losses, etc.) to adjust the 2025 results and better control the taxable base.
- For groups and international companies: plan for cross-border flows and anticipate new reporting obligations under AIA (automatic exchange of account information).
III. Preparing for success in 2026
- Integrate administrative digitalization (electronic invoicing, VAT filing via ePortal, Odoo integration to automate payroll, bookings and tax monitoring).
- Ensure LPP, LAA and AC compliance for all employees (including freelancers, especially in remote work situations).
- Domiciliation and governance: adapt articles of association and minutes to maximize legal and tax security of intra-group flows or extended commercial activities.
IV. Ark Fiduciaire advice Have your accounting processes, Odoo/ERP integrations (especially VAT and payroll), and extension or clarification requests with tax authorities audited without delay. From 2025, use the new Geneva Canton e-application tools to streamline your dealings with the AFC.
For personalized support, assessment of your situation and optimal preparation for 2026, contact Ark Fiduciaire, specialist for SMEs, international families and entrepreneurs in Switzerland.