Service ONG

NGO Service


Taxation of NGO's employees

Geneva based NGO's employees who are resident in the canton of Geneva are liable to federal, cantonal and municipal taxes on income and wealth. The same applies, to a certain extent, to the employees who are resident outside Switzerland.

Employees who are domiciled in another Swiss canton are liable to tax in the canton of residence (e.g. Canton of Vaud).

Employees who are Swiss nationals or "C Permit" holders have to file, each year, a tax return (income and wealth), in order to allow the Tax Authority to assess their taxes.

Employees who are "B Permit" holders or equivalent, with no taxable wealth, are taxes at source. Should they own wealth, so do they have to file an ordinary tax return.

Employees who are not Swiss residents (e.g. crossborder workers) are also subject to taxation at source for the income deriving from the activity performed in Switzerland.

 Useful links and ressources




Impôt a la source

Revision of the withholding tax
Information for taxpayers taxed at source by the cantonal tax administration in collaboration with the Groupement Transfrontalier Européen
(Information in French: video, presentation and Q&A).