Tax and accounting resources – Geneva & French-speaking Switzerland
Based in Geneva and active throughout French-speaking Switzerland, our teams also support clients in Switzerland and internationally. Below you will find a selection of practical documents and articles adapted to the Geneva, Romandy and federal regulatory context. These resources are provided for your convenience and do not constitute personalized advice. For a targeted analysis of your situation, contact our team.
Downloadable documents
2025 Salary Certificate Preparation Guide – FTA
Official 2025 guide from the Federal Tax Administration for preparing salary certificates. Essential for payroll management and tax compliance for Swiss companies.
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General instructions for the 2024 tax return – Canton of Vaud
Official Vaud guide with VaudTax instructions, eTax statement, authorized deductions and electronic filing procedures for 2024.
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Summary of main Vaud deductions 2024
Official summary of Vaud tax deductions: professional expenses, mortgage interest, family deductions and 2024 coefficients.
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VAT Ordinance changes 2025 – FTA
Official FTA document detailing VAT changes 2025: new rates, electronic filing obligations and administrative simplifications.
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2025 Instructions for federal direct tax – FTA
Official FTA instructions for the 2025 federal direct tax return: income, deductions, scales and calculation procedures.
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New taxpayer guide – FTA
FTA guide for new taxpayers: newcomers, federal tax obligations, assessment procedures and taxpayer rights in Switzerland.
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Expense reimbursement policy template – FTA
FTA reference document establishing official scales for travel, meals and representation expenses. Essential tool for tax compliance.
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Cryptocurrencies and withholding tax – FTA
FTA guide on the tax treatment of cryptocurrencies: token classification, taxation of individuals and companies, reporting obligations.
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VaudTax 2024 installation help on Linux Ubuntu
Official Vaud technical guide for installing and using VaudTax on Ubuntu Linux: installation, troubleshooting and integrity check.
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Additional instructions for real estate – Canton of Vaud
Vaud instructions for 2024 real estate taxation: rental value (127% rate), property tax and reporting obligations for owners.
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Tax return guide – Canton of Vaud
Basic Vaud guide for the tax return: using VaudTax, eTax statement, main deductions and available e-services.
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Draft adaptation of VAT practice – FTA
FTA draft adaptation of VAT practice: input tax deduction, new rules and impacts for companies from 2025.
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2024 tax guide for self-employed in Geneva
Official, comprehensive and up-to-date guide on tax regulations applicable to entrepreneurs and self-employed in Geneva: accounting obligations, income and wealth calculation methods, deductions, tax statements and filing of the return.
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Tax overview 2025 – Reforms and news in Geneva
Official presentation of the major tax reforms, case law and updates applicable in Geneva from 2025, including minimum corporate taxation, cross-border teleworking, and real estate taxation. An essential document to anticipate changes and prepare the 2026 tax return.
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2025 Geneva tax outlook presentations
Official summary of the main tax news and changes in Geneva for 2025 (income tax, wealth tax, companies, cross-border telework, specific tax treatments). Up-to-date document for decision support in Q3-Q4 2025 and preparation for the 2026 tax return.
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VAT changes 2025: What Geneva businesses need to know
This document details the main changes to the VAT Act that came into force in January 2025, including impacts on invoicing, accounting, and the treatment of digital platforms. It is intended for SMEs, freelancers, and financial managers in Geneva and French-speaking Switzerland wishing to anticipate administrative adjustments required for the second half of 2025 as well as for 2026 preparation.
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Geneva tax overview 2025 – Reforms, case law and updates
Official document from the plenary session of the 2025 Tax Overview, organized by the Geneva Cantonal Tax Administration. Presents reforms, new elements of the tax return, tax issues for companies and legal entities, minimum taxation, cross-border telework, tax ruling practices and the tax treatment of real estate investment companies (SCI). Essential reading for executives, CFOs, fiduciaries and administrative managers preparing 2025–2026 taxation in Geneva.
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Major VAT changes applicable from 2025 in Switzerland
Official summary of VAT revisions in Switzerland applicable from January 1, 2025, published by the Confederation. This document details the main legal developments (mandatory online filing, new reduced rates, adaptations for digital platforms, etc.) directly impacting SMEs and self-employed persons in French-speaking Switzerland, as well as the transitional arrangements until 2026.
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More tax for the middle class? 2025 tax reforms: The imputed rental value initiative and its impact in Geneva
Official briefing on the reform of the housing property tax system, including the abolition of the imputed rental value and the potential introduction of a new tax on second homes. Updated as of August 2025, useful for owners, real estate businesses, and tax advisors in French-speaking Switzerland.
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Guidelines on source tax Geneva 2025
Official PDF containing the 2025 rules and updates for source taxation of employees and self-employed non-residents working in Geneva. This document gathers the instructions used by employers and fiduciaries for payroll and source withholding, updated for the current tax year.
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Definitive amendment to the VAT law for 2025
Official accessible summary of the 2025 VAT revision in Switzerland: new rates, obligations for businesses, and immediate practical implications for administrative management, invoicing, and compliance. Key document to share with your finance, HR, and SME management in Geneva.
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Study on wage gaps in Switzerland 2025
Analysis of wage gaps between executives and employees in Switzerland for the year 2025, including data, trends, and official recommendations from the Unia union.
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Cross-border telework checklist 2025 – OFAS
Official OFAS checklist covering the 2025 cross-border telework rules between Switzerland and France, with social security and tax reminders.
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Expert articles
Cross-border telework 2025: payroll duties in Geneva
Update on payroll and tax obligations for cross-border employees working from home in 2025, plus immediate actions for Geneva payroll leads.
By Ark Fiduciaire
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Geneva tax reform 2025: what are the impacts for taxpayers and SMEs?
Concrete analysis of the 2025 tax reform in Geneva: lower rates, new rules for instalments, real estate taxation, and first practical tips to optimise your position in 2025–2026.
By Ark Fiduciaire
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Optimizing your taxes in Geneva in 2025: measures and advice for SMEs and self-employed
What are the major tax changes in Geneva for 2025? How to optimize your situation and anticipate the 2026 tax return? A detailed overview for SMEs, self-employed and entrepreneurs, with practical advice and key trends.
By Ark Fiduciaire
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Corporate tax in Geneva: Strategic optimizations in the face of declining revenues and 2026 updates
A practical overview of tax optimization strategies for companies and freelancers in Geneva in light of downwardly revised tax forecasts, the 2025 VAT changes, and year-end challenges. Special Q4 preparation and 2026 anticipation.
By Ark Fiduciaire
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How to anticipate the 2026 tax reforms for your company in Geneva?
Practical and up-to-date memo for executives and financial managers: critical points, pitfalls to avoid, and levers for optimized taxation in Geneva for 2025–2026.
By Ark Fiduciaire
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Payroll and employers in Geneva: what's new for 2025 (cross-border workers, remote work, taxation, new thresholds and practical rules)
Summary of 2025 changes for payroll management in Geneva and French-speaking Switzerland: new AVS-LPP thresholds, family allowances, updates on electric vehicle reimbursement, cross-border remote work, up-to-date tax and social security obligations per the latest recommendations. This practical guide helps employers and the self-employed ensure compliance and anticipate administrative and financial impacts for Q4 2025 and 2026.
By Ark Fiduciaire
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