The year 2025 promises to be rich in tax innovations in Geneva. SMEs, self-employed and entrepreneurs must adapt to major changes in order to reduce their tax burden, remain compliant, and effectively anticipate the 2026 tax return.
Key tax changes in Geneva in 2025
-
Decrease in income tax for individuals Since January 1, 2025, the cantonal and municipal scale has dropped between 11.4% and 5.3%. This means significant savings for many taxpayers. However, tax installments remain based on previous returns, so caution is advised regarding anticipated amounts.
-
Payment of installments: easier monthly payments New flexibility: installments can now be paid over 12 months instead of 10, allowing better cash flow management for companies and self-employed.
-
Real estate taxation: effects of the LEFI law All real estate acquired before the end of 2014 sees its tax value increase by 12%. At the same time, the wealth tax burden drops by 15%. Owners must check the exact impact based on their situation.
-
Telework and cross-border: attention to mixed taxation Clarification of the tax treatment for cross-border workers doing telework may generate adjustments (employers: updating practices recommended).
-
New modalities for companies (rulings, minimum taxation, SCI) SMEs and companies subject to minimum taxation or involved in real estate civil companies (SCI) must review the latest adjustments (see AFC Fiscal Outlook 2025).
Key tips to optimize your taxes in 2025–2026
- Update your personal and business tax planning
- Anticipate any increase in value on older real estate
- Adjust installment payments to avoid unnecessary interest
- Review company/corporate/SCI status with a chartered accountant
- Support cross-border employees on new telework rules
- Get a 2025 tax audit to secure optimization choices
In conclusion: Adapting to tax changes in Geneva in 2025 requires proactivity and expertise. Our experts support SMEs and self-employed on all these subjects: taxation, VAT, Odoo implementation, outsourcing, payroll and integrations. Contact us for a personalized analysis.