Taxation system applicable in the canton of Geneva to holders of a "Ci" permit, family members of the personnel of permanent missions and international organisations
"Ci" permit
The spouses of foreign nationality of the members of personnel of permanent missions and international organisations, as well as the unmarried children of such persons who have been admitted to Switzerland before the age of 21 for the purpose of family regrouping, have access to the Swiss labour market if they are domiciled in Switzerland and are part of the household of the principal beneficiary. For this purpose, the relevant authorities will issue a special “Ci” permit in exchange for the legitimation card (for further information, see the information note on the access to the Swiss labour market).
Taxation
In accordance with the Law of Geneva, the holders of a "Ci" permit are subject to taxation at the source if domiciled or in stay in the canton of Geneva and if gainfully employed (article 1, par. 1 of the Law on the taxation at the source of natural and legal persons of 16 January 2020 – hereinafter LISP - RSG D 3 20). They are, however, subject to ordinary taxation if they receive direct remuneration from an employer domiciled abroad (article 5 of the Regulation on the taxation at the source of natural and legal persons - RISP) or if they are self-employed.
Deductions comprise federal, cantonal and local taxes (article 3, par. 1, LISP). The tax structure takes into account professional expenditures, insurance premiums at a fixed rate as well as the cost of dependents (article 3, par. 2, LISP). For further information, see :
Taxes: International civil servants (fr)
Taxes: Subject to taxation at the source (fr)
If a person to whom the taxation at the source is applicable does not meet the necessary conditions during the course of the year, that person will be taxed according to the ordinary procedure for the entire current fiscal period. The tax at the source already withheld will be credited to the ordinary taxation.
Under the ordinary taxation procedure, taxes are based on the taxpayer’s earnings during the fiscal period, it being understood that the fiscal period corresponds to the calendar year. Cantonal/local and direct federal taxes are assessed separately.
