Quasi-resident status check — ordinary taxation on request (TOU) for frontaliers taxed at source
check_geneva_quasi_residentQuasi-resident status (≥ 90 % of the household's income taxable in CH). · Statut de quasi-résident (≥ 90 % des revenus du foyer imposables en CH). — For a person taxed at source in Switzerland who lives in France (Geneva and every canton outside the 1983 agreement): at least 90 % of the household's worldwide gross income (you + spouse) taxable in Switzerland opens a request for ordinary taxation (TOU), in writing, by 31 March of the following year, every year, not withdrawable once filed (LIFD art. 99a; OIS art. 14). The eight cantons of the agreement of 11 April 1983 (BE, SO, BS, BL, VD, VS, NE, JU) tax in France: not applicable there. Deterministic threshold rule — no AI. Returns eligibility, the share, the threshold, the deadline and the data year.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| work_canton | No | Swiss canton of work (code like GE, ZH, or name). A canton of the 1983 agreement is answered « not applicable » unless source_taxed is true. Omitted: the rule is answered with that condition stated. | |
| source_taxed | No | For a canton of the 1983 agreement (BE, SO, BS, BL, VD, VS, NE, JU): true when the employer withholds Swiss source tax in 2026 (the tax year of the open request, due 31/03/2027) — a condition of the frontalier status is not met (daily return — at most 45 nights a year full time and at most one a week —, 2041-AS, telework ≤ 40 %) or a Swiss national paid by a public-law employer. The request is then open. | |
| swiss_income | Yes | Household (you + spouse) gross income taxable in Switzerland (same currency as total_income). | |
| total_income | Yes | Household (you + spouse) worldwide gross income (same currency). |