The municipalities levy this tax on an annual basis from natural persons or legal entities resident within their territory.
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).
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.
Article modifié le 06.02.2020 à 13:30