Liability for municipal business tax

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.