This page is also available in Français !

Liability for municipal business tax

The municipalities levy this tax on an annual basis from natural persons or legal entities resident within their territory.

Texte

The general public contributions act (LCP) determines the conditions for liability for this tax. Generally speaking, the following people are liable for this tax:

  • natural persons exercising a gainful independent activity or operating a commercial enterprise within the canton. This applies even if the person is not listed in the commercial register;
  • legal entities operating a gainful activity within the canton of Geneva by means of a registered office or a branch (permanent establishment).

Entities exonerated

Certain entities can be exonerated from the municipal business tax, but must nevertheless complete a declaration. These include:

  • legal entities exonerated from cantonal taxes, except for any part of their activity which is of a commercial nature;
  • companies, the sole of activity of which involves renting out unfurnished real assets belonging to them;
  • farms, with regard to the part of their activity which is not of an industrial or commercial nature.

Contact

Section des enquêtes de la taxe professionnelle communale

17 Rue Pierre-Fatio

1204

Genève

Suisse

Tél. +41 22 418 61 91 ou 86

Fax. +41 22 418 61 71

Email

Télécharger la vCard

Contact

Service de la taxe professionnelle communale

Le Service répond à vos appels au 022 418 61 70 ou vous accueille du lundi au vendredi de 9h00 à 11h30 et de 14h00 à 16h30.

Case postale 3693

1211

Genève 3

Suisse

Tél. +41 22 418 61 70

Fax. +41 22 418 61 71

Email

Télécharger la vCard

Téléchargements

Notez cet article

Merci d'avoir partagé votre avis !

Article modifié le 06.02.2020 à 13:30