Completing the municipal business tax declaration

Who is this procedure intended for?

This procedure is intended for all taxpayers liable for business tax.

How is business tax calculated?

The taxation and calculation periods are 2 years each. The calculation period precedes the taxation period. The taxation period includes a review year and a renewal year. The tax is determined during the review year based on the annual average of the element identified during the calculation period. It is renewed the following year at the same amount (art.310 para.1 let.a and b LCP).

Which documents are required?

Your declaration must be accompanied by the following documents:

• balance sheets;
• operating accounts;
• profit and loss accounts.

and, where applicable:

• inter-cantonal allocation table communicated by the cantonal tax administration;
• inter-municipal allocation form.

How will your application be processed?

The assessments are established on the basis of the taxpayers’ declarations. Notifications are annual. They must be paid within the deadline stipulated in article 24 of the law relating to tax collection and guarantees for natural and legal persons. If a taxpayer owns several separate and distinct entities or premises in the same municipality, they receive a single assessment established on the basis of the elements associated with all activities undertaken in this municipality.

What to do?

You must complete the declaration sent to you and return it by post to the issuing municipality. The PDF document below contains all the contact details of the municipalities. The declaration form can also be downloaded below.

In the case of the City of Geneva, you can also complete this procedure by visiting our office directly (address below) with your declaration.