{"id":39528,"date":"2025-06-04T15:15:32","date_gmt":"2025-06-04T13:15:32","guid":{"rendered":"https:\/\/fidulex.ch\/?p=39528"},"modified":"2025-06-04T15:18:56","modified_gmt":"2025-06-04T13:18:56","slug":"tax-changes-in-geneva-2025","status":"publish","type":"post","link":"https:\/\/fidulex.ch\/en\/tax-changes-in-geneva-2025\/","title":{"rendered":"Tax Changes in Geneva in 2025"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"39528\" class=\"elementor elementor-39528\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3d9b481d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3d9b481d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7387ca4a\" data-id=\"7387ca4a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-52558f01 elementor-widget elementor-widget-heading\" data-id=\"52558f01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Lower Income Tax (ICC)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-331bc4ed elementor-widget elementor-widget-text-editor\" data-id=\"331bc4ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>One of Geneva's tax changes for 2025 is the<a href=\"https:\/\/fidulex.ch\/en\/impots-2025-major-tax-changes-anticipate\/\"> cantonal<\/a> and municipal income tax cuts. The decrease is between <strong>11,4 %<\/strong> and <strong>5,3 %<\/strong>and will depend on your taxable income. The new scale will be applied when you file your tax return in <strong>2026<\/strong>.<\/p><p>Bear in mind, however, that despite this tax change, the tax cut does not apply to advance payments. The tax authorities (AFC) base their calculations on the latest information available (such as your most recently filed tax return). Direct federal tax (IFD) remains unchanged.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14be866 elementor-widget elementor-widget-heading\" data-id=\"14be866\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Changes in Advance Payments<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10ba0fbf elementor-widget elementor-widget-text-editor\" data-id=\"10ba0fbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Another tax change that will affect Geneva in <strong>2025<\/strong> concerns tax instalments. These can now be paid over the course of a year, in 12 monthly instalments instead of 10. This will help spread the tax burden more evenly over the year.\u00a0<\/p><p>If you do not make any changes to your tax instalments, the new scale will be applied to calculate your taxes. Occasionally, you may have paid more tax than necessary, in which case you will normally be reimbursed by the <strong>tax authorities<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f83871e elementor-widget elementor-widget-heading\" data-id=\"7f83871e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Property Taxation and Wealth Tax<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42f1bd7f elementor-widget elementor-widget-heading\" data-id=\"42f1bd7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/fidulex.ch\/en\/everything-you-need-to-know-about-the-lefi-law-on-the-tax-valuation-of-certain-properties-in-geneva\/\">Law on the Valuation of Certain Real Estate Assets (LEFI)<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ef8c6c1 elementor-widget elementor-widget-text-editor\" data-id=\"1ef8c6c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>LEFI is one of the major tax changes in the canton of Geneva in 2025. To better reflect current tax realities, all properties purchased before December 31, 2014 will have their tax value increased by\u00a0<strong>12%<\/strong>.<\/p><p>The tax value will continue to increase each year, but a <strong>1%<\/strong> cap will be applied to avoid too drastic an increase. Owners of more recent homes are not affected by these increases.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e3ae130 elementor-widget elementor-widget-heading\" data-id=\"5e3ae130\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Lower Wealth Tax<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6db79d3b elementor-widget elementor-widget-text-editor\" data-id=\"6db79d3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The main change brought about by the LEFI is a reduction of <strong>15%<\/strong> for wealth tax. Wealth includes, in particular, the tax value of real estate, which enables an owner to reduce his or her tax burden.<\/p><p>For example, if an owner currently pays CHF 2,000 in wealth tax, he will now pay only <strong data-start=\"1116\" data-end=\"1146\">CHF 1,700 <\/strong>after the reform.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17b08a24 elementor-widget elementor-widget-heading\" data-id=\"17b08a24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Reduction in Additional Property Tax (IIC)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75cfcfc6 elementor-widget elementor-widget-text-editor\" data-id=\"75cfcfc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Supplementary real estate tax is levied when you own real estate in the canton of Geneva. You must pay this tax at the end of each tax period. The tax is calculated on the basis of the\u00a0<strong>tax<\/strong>\u00a0value of the property.\u00a0<\/p><p>On the other hand, your income or your place of residence are not taken into account for its calculation. In other words, even if you live in another canton or even another country, as long as you have a property in\u00a0<strong>Geneva<\/strong>, you will be subject to this tax.\u00a0<\/p><p>Until January 1, 2025, this tax was<strong>\u00a01\u2030<\/strong>. After this date, it was divided by 5, with a current rate of\u00a0<strong>0,2 \u2030<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47d165f2 elementor-widget elementor-widget-heading\" data-id=\"47d165f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Flat-Rate Maintenance Fee<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3354f311 elementor-widget elementor-widget-text-editor\" data-id=\"3354f311\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>One of the tax changes in Geneva concerns property owners who incur costs for repairs or maintenance of a building. They will now be able to deduct a lump sum of :\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3040d245 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"3040d245\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ba70b1c4-5bae-4555-bc07-a843f0555fc7\" data-name=\"Layer 1\" viewbox=\"0 0 32.979 32\"><g id=\"b56c1629-3605-49a6-a5a2-6e0ad1366455\" data-name=\"Page-1\"><g id=\"b672b96b-826c-4d33-a4d3-1399b300653f\" data-name=\"Homepage\"><g id=\"ba7d1b89-bd75-4e14-908f-0f1da3ccafb5\" data-name=\"Section-2\"><g id=\"ec5a0e1c-5428-4b9d-a5e5-e88cfab1314c\" data-name=\"Group-14\"><g id=\"bbdb9cc5-333a-42d8-a01d-00241f0ac5b5\" data-name=\"checked\"><path id=\"b7a04dda-4f32-4d1e-b028-755732165484\" data-name=\"Path\" d=\"M32.6244,1.0123A1.2067,1.2067,0,0,0,30.9076,1.01L15.3627,18.009l-3.9646-4.0539a1.2074,1.2074,0,0,0-1.7156-.0715,1.2318,1.2318,0,0,0-.0708,1.73l4.82,4.991A1.2083,1.2083,0,0,0,15.3,21l.026,0a1.2107,1.2107,0,0,0,.8572-.3571L32.6221,2.7441A1.2317,1.2317,0,0,0,32.6244,1.0123Z\"><\/path><path id=\"f50529a8-5597-4376-bdaf-5cbaa66b1afb\" data-name=\"Path\" d=\"M30.7939,14.7939A1.206,1.206,0,0,0,29.5879,16,13.5879,13.5879,0,1,1,16,2.4121,1.2061,1.2061,0,1,0,16,0,16,16,0,1,0,32,16,1.206,1.206,0,0,0,30.7939,14.7939Z\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">15 % if the building in question is less than 10 years old\u00a0<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ba70b1c4-5bae-4555-bc07-a843f0555fc7\" data-name=\"Layer 1\" viewbox=\"0 0 32.979 32\"><g id=\"b56c1629-3605-49a6-a5a2-6e0ad1366455\" data-name=\"Page-1\"><g id=\"b672b96b-826c-4d33-a4d3-1399b300653f\" data-name=\"Homepage\"><g id=\"ba7d1b89-bd75-4e14-908f-0f1da3ccafb5\" data-name=\"Section-2\"><g id=\"ec5a0e1c-5428-4b9d-a5e5-e88cfab1314c\" data-name=\"Group-14\"><g id=\"bbdb9cc5-333a-42d8-a01d-00241f0ac5b5\" data-name=\"checked\"><path id=\"b7a04dda-4f32-4d1e-b028-755732165484\" data-name=\"Path\" d=\"M32.6244,1.0123A1.2067,1.2067,0,0,0,30.9076,1.01L15.3627,18.009l-3.9646-4.0539a1.2074,1.2074,0,0,0-1.7156-.0715,1.2318,1.2318,0,0,0-.0708,1.73l4.82,4.991A1.2083,1.2083,0,0,0,15.3,21l.026,0a1.2107,1.2107,0,0,0,.8572-.3571L32.6221,2.7441A1.2317,1.2317,0,0,0,32.6244,1.0123Z\"><\/path><path id=\"f50529a8-5597-4376-bdaf-5cbaa66b1afb\" data-name=\"Path\" d=\"M30.7939,14.7939A1.206,1.206,0,0,0,29.5879,16,13.5879,13.5879,0,1,1,16,2.4121,1.2061,1.2061,0,1,0,16,0,16,16,0,1,0,32,16,1.206,1.206,0,0,0,30.7939,14.7939Z\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">25 % if the building concerned is over 10 years old<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61b1c374 elementor-widget elementor-widget-heading\" data-id=\"61b1c374\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Income from a Secondary Activity<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6304f531 elementor-widget elementor-widget-text-editor\" data-id=\"6304f531\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If you have a secondary activity in addition to your main activity. If you earn between <strong><a href=\"https:\/\/www.rts.ch\/info\/regions\/2025\/article\/impots-2025-les-nouveautes-qui-impacteront-votre-declaration-28782057.html\" target=\"_blank\" rel=\"noopener\">800 and 2400 CHF<\/a><\/strong> income, you are entitled to deduct 20% of the latter in your <strong>tax return<\/strong> 2025.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5885e045 elementor-widget elementor-widget-heading\" data-id=\"5885e045\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax burden of Divorced Parents<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a23ebad elementor-widget elementor-widget-text-editor\" data-id=\"4a23ebad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Another important tax change in Geneva applies if you are a divorced parent and share custody of your child(ren) with the other parent. In this case, you will no longer be taxed on your entire income, but on <strong>55.56 % <\/strong>of your income.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-029cad2 elementor-widget elementor-widget-heading\" data-id=\"029cad2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax burden of Divorced Parents<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10ba301 elementor-widget elementor-widget-text-editor\" data-id=\"10ba301\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The tax changes in Geneva are taking place against a backdrop of tax competition between the various Swiss cantons, each of which is seeking to be the most attractive. Although Geneva will see a definite drop in tax revenues, the Conseil d'Etat remains optimistic.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25daf4e7 elementor-widget elementor-widget-heading\" data-id=\"25daf4e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73360202 elementor-widget elementor-widget-toggle\" data-id=\"73360202\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1931\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1931\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What are the main tax changes in Geneva in 2025?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1931\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1931\"><p>Geneva is introducing several tax reforms in 2025, including a reduction in income tax (ICC), a reduction in wealth tax, changes to the payment of instalments, and adjustments to real estate taxation via LEFI.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1932\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1932\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How much will Geneva's income tax fall by 2025?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1932\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1932\"><p>The reduction in cantonal and communal income tax varies between <strong data-start=\"806\" data-end=\"825\">11.4 % and 5.3 %<\/strong>depending on the level of taxable income. This new scale applies from the 2025 tax return (filed in 2026).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1933\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1933\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What will change for advance payments in 2025?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1933\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1933\"><p>From 2025, you will be able to pay your instalments in <strong data-start=\"1343\" data-end=\"1375\">12 monthly instalments instead of 10.<\/strong>This allows the tax burden to be spread more evenly over the year.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1934\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1934\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What is LEFI and who is affected by it?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1934\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1934\"><p>LEFI (Loi sur l'estimation de certains immeubles) mainly concerns properties purchased before December 31, 2014. It entails a gradual increase in their tax value (+12 % initially, then +1 % per year maximum).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1935\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1935\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What is the 15 % reduction in wealth tax?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1935\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1935\"><p>The reform introduces a general reduction in<strong data-start=\"2115\" data-end=\"2145\"> 15 %<\/strong> on wealth tax. This concerns all taxpayers with taxable assets, including the tax value of their real estate.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1936\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1936\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How will divorced parents with joint custody be taxed in 2025?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1936\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1936\"><p>From 2025, a divorced parent with shared custody will be taxed on only 55.56 % of his or her income, to better reflect family expenses in the tax calculation.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\n    \"@context\": \"https:\\\/\\\/schema.org\",\n    \"@type\": \"FAQPage\",\n    \"mainEntity\": [\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Quels sont les principaux changements fiscaux \\u00e0 Gen\\u00e8ve en 2025 ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Gen\\u00e8ve introduit plusieurs r\\u00e9formes fiscales en 2025, notamment une baisse de l&rsquo;imp\\u00f4t sur le revenu (ICC), une r\\u00e9duction de l\\u2019imp\\u00f4t sur la fortune, des modifications du paiement des acomptes, et des ajustements dans la fiscalit\\u00e9 immobili\\u00e8re via la LEFI.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"De combien baisse l'imp\\u00f4t sur le revenu \\u00e0 Gen\\u00e8ve en 2025 ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>La baisse de l\\u2019imp\\u00f4t cantonal et communal sur le revenu varie entre <strong data-start=\\\"806\\\" data-end=\\\"825\\\">11,4 % et 5,3 %<\\\/strong>, selon le niveau de revenu imposable. Ce nouveau bar\\u00e8me s\\u2019applique \\u00e0 partir de la d\\u00e9claration d\\u2019imp\\u00f4ts 2025 (remplie en 2026).<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Quels changements pour les acomptes en 2025 ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>\\u00c0 partir de 2025, vous pourrez payer vos acomptes en <strong data-start=\\\"1343\\\" data-end=\\\"1375\\\">12 mensualit\\u00e9s au lieu de 10<\\\/strong>, ce qui permet de mieux r\\u00e9partir la charge fiscale sur l\\u2019ann\\u00e9e.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Qu\\u2019est-ce que la LEFI et qui est concern\\u00e9 ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>La LEFI (Loi sur l\\u2019estimation de certains immeubles) concerne principalement les biens immobiliers achet\\u00e9s avant le 31 d\\u00e9cembre 2014. Elle entra\\u00eene une augmentation progressive de leur valeur fiscale (+12\\u202f% initialement, puis +1\\u202f% par an maximum).<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"En quoi consiste la r\\u00e9duction de 15\\u202f% de l\\u2019imp\\u00f4t sur la fortune ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>La r\\u00e9forme introduit une r\\u00e9duction g\\u00e9n\\u00e9rale de<strong data-start=\\\"2115\\\" data-end=\\\"2145\\\"> 15 %<\\\/strong> sur l\\u2019imp\\u00f4t sur la fortune. Cela concerne tous les contribuables poss\\u00e9dant une fortune imposable, y compris la valeur fiscale de leurs biens immobiliers.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Comment sont impos\\u00e9s les parents divorc\\u00e9s avec garde partag\\u00e9e en 2025 ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>D\\u00e8s 2025, un parent divorc\\u00e9 avec garde partag\\u00e9e sera impos\\u00e9 seulement sur 55,56 % de son revenu, pour mieux refl\\u00e9ter les charges familiales dans le calcul fiscal.<\\\/p>\"\n            }\n        }\n    ]\n}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>2025 marks a year full of tax changes in Geneva. In this article, we look back at the main tax changes in the canton of Geneva.<\/p>","protected":false},"author":1,"featured_media":39530,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[57,19],"tags":[36],"class_list":["post-39528","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-fiscalite","tag-guide"],"_links":{"self":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/39528","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/comments?post=39528"}],"version-history":[{"count":34,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/39528\/revisions"}],"predecessor-version":[{"id":39563,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/39528\/revisions\/39563"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media\/39530"}],"wp:attachment":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media?parent=39528"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/categories?post=39528"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/tags?post=39528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}