GeTax · Chapter 10/11
Source tax in Geneva: DRIS, TOU, quasi-residents and cross-border workers
Key points
- If you pay tax at source, there are two requests: the DRIS (correction of the rate, family situation or salary) and the TOU (« taxation ordinaire ultérieure », a full tax return with all deductions). The deadline for both is 31 March of the following year.
- Since 2021, pillar 3a, pension buy-ins, childcare and training costs can no longer be claimed through a DRIS: you need a TOU.
- For residents, the TOU is mandatory from CHF 120,000 gross annual income, or with more than CHF 3,000 of income not taxed at source, taxable wealth or property.
- Non-residents, including cross-border workers, can only request a TOU as quasi-residents (at least 90% of the couple's worldwide gross income taxable in Switzerland) or in special situations, and must ask every year.
Source tax: what the rate already covers
Foreign nationals without a C permit living in Switzerland, and people living abroad who work in the canton of Geneva, are taxed at source: the employer withholds tax from each salary. The rates include the family situation and flat-rate deductions (work expenses, insurance premiums). Anything beyond those flat rates requires a request filed by 31 March of the year after the deduction.
DRIS or TOU?
| DRIS (correction) | TOU (subsequent ordinary assessment) | |
|---|---|---|
| What it corrects | Salary used, rate code, rate, spouse's actual income (rate C), children not taken into account by the employer | Full calculation on a tax return: all income, wealth and all deductions |
| Pillar 3a, pension buy-ins, childcare, training, maintenance for minor children | No, since 2021 | Yes |
| Form | DRIS/TOU form, online in your tax account or on paper | Same form, then a complete tax return |
| Deadline | 31 March of the following year | 31 March of the following year |
The DRIS/TOU form is sent through your employer; with e-correspondence it is filled in directly in your e-démarches tax account. You can ask the AFC for a copy if you lost it, divorced or separated.
You live in Switzerland
Mandatory TOU
- gross annual income of at least CHF 120,000 (for a couple, one spouse reaching it is enough);
- gross income not taxed at source of at least CHF 3,000 a year (below that, declare it on the DRIS/TOU form);
- taxable wealth or real estate;
- self-employment in the canton of Geneva, or other work abroad.
Once a mandatory TOU has been carried out, it also applies in later years, even if you no longer meet the conditions.
TOU on request
Below these thresholds you can request a TOU by 31 March of the following year, for example to deduct a pension buy-in or pillar 3a. It does not have to be renewed every year, but it then applies to later years too: compare before you ask.
You live abroad: quasi-residents and cross-border workers
For a person living abroad, a TOU is only possible on request, renewed every year before 31 March, in one of these cases:
- Quasi-resident: at least 90% of worldwide gross income, spouse included, is taxable in Switzerland. The AFC provides a calculator; income of international civil servants counts in the calculation.
- Special situation: deductions impossible in the country of residence for lack of income, or foreign pension contributions accepted under a double tax treaty. Write to the tax affairs directorate before 31 March with supporting documents.
- Shared custody meeting the partial splitting criteria.
The AFC also carries out a TOU automatically if you are employed in the canton of Geneva and self-employed or own property there, or are married to a spouse who is.
For a worked example and the pitfalls of the status, read our guide to quasi-resident status for cross-border workers in Geneva and the complete guide to Swiss source tax.
After the request: the return in GeTax
- 1File the DRIS/TOU form, online or on paper, by 31 March.
- 2The assessment service sends you a tax return to fill in.
- 3Fill it in with GeTax like any ordinary taxpayer. A non-resident ticks, on the « Déclaration » screen, the box « Je suis domicilié(e) à l'étranger et au bénéfice du statut de Quasi-résident » (I live abroad and have quasi-resident status).
- 4Return it within two months, with supporting documents and, for a non-resident, the quasi-resident form.
- 5The AFC checks the conditions, then assesses: tax withheld at source is deducted, and the balance is refunded or billed within 30 days.
Frequently asked questions
What is the deadline for a TOU in Geneva?
31 March of the year after source tax was withheld: 31 March 2027 for 2026 income. The same deadline applies to the DRIS.
Can I deduct pillar 3a if I pay source tax in Geneva?
Yes, but only through a subsequent ordinary assessment (TOU). Since 2021, the DRIS no longer covers pillar 3a, pension buy-ins, childcare or training costs.
Who is a quasi-resident in Geneva?
A person living abroad with at least 90% of worldwide gross income, including the spouse's, taxable in Switzerland. They can request a TOU, renewed every year before 31 March.
Is a TOU mandatory above CHF 120,000?
Yes, for people taxed at source who live in Switzerland and whose gross annual income reaches CHF 120,000 (one spouse is enough). It then also applies in later years.
Rather hand it over?
NeoFidu prepares and files your Geneva tax return for you, including source tax and TOU cases, with a check for missed deductions. Service in English available.
This guide is for information only and is not personalised advice. Amounts come from official publications of the Geneva cantonal tax administration (AFC) and the Swiss Federal Tax Administration. GeTax offers an English interface, but the return itself is French: we quote the French labels, followed by a translation, so you can find them on screen. Screenshots show GeTax 2025 with fictitious data. If in doubt, the official AFC instructions prevail.