Swiss tax residency.
Geneva is the Swiss destination of choice for French-speaking UHNWI, executives and artists. The firm plans transfer of residence — exit tax anticipation, negotiation of the lump-sum forfait fiscal, B/C/TOU permits, cantonal documentation file — and accompanies the project from six months prior to twelve months after settlement.
Book a consultation →A tax move from France to Switzerland is not a decision to be taken one month before boarding. The six months before the move determine the file that the Swiss cantonal administration and the French tax administration will examine: proof of habitual residence, structure of sources of income, exit-tax planning, articulation with the 9 September 1966 double-tax treaty and its amendments. The firm handles this six-month window on both sides and the first year after settlement.
Swiss tax residency.
Transfer of residence France → Switzerland
Full preparation of the file: proofs of habitual residence, centre of personal and economic interests, social affiliation, cantonal and communal tax choice.
Learn moreGeneva lump-sum taxation (forfait fiscal)
Negotiation of the imposition d'après la dépense with the Cantonal Tax Administration: budget threshold, determination of expenditure, permanence checks.
Learn moreExit-tax structuring
Pre-emptive analysis of art. 167 bis CGI (unrealised gains on substantial participations), optional deferred payment, guarantees, eight-year follow-up.
Learn moreB, C and TOU permits
Preparation of the permit application, liaison with cantonal services, justification of significant fiscal interests for the canton.
Learn moreWhy 6 to 12 months of preparation
- The exit-tax file cannot be built ex post: the French administration requires documentation at the actual date of the move.
- The forfait fiscal requires a negotiation prior to the move with the cantonal administration — the tax ruling is not renegotiated afterwards.
- The cantonal and communal choice of domicile has a significant impact on effective taxation (rates vary by a factor of 1.6× within Geneva canton).
Let us discuss your cross-border matter.
Our Geneva office welcomes you for an initial confidential meeting. Each matter receives a preliminary assessment, with direct partner involvement.
Book a consultation →+41 22 355 03 44
+33 1 42 27 78 52