For many years, the taxation of separated or divorced taxpayers with dependent children living in the canton of Geneva was not always fair, either fiscally or financially. In fact, only one of the parents could benefit from the married tax scale, and thus see his/her tax burden reduced (sometimes considerably), while the other spouse (provided he/she had not remarried) was subject to the single tax scale. The Grand Council has therefore decided to remedy this inequality of treatment in certain very specific cases, and to adopt Bill 13254 amending the Geneva law on individual taxation (hereafter LIPP) on September 1, 2023 with effect from January 1, 2024.

For many years, the taxation of separated or divorced taxpayers with dependent children living in the canton of Geneva was not always fair, either fiscally or financially. In fact, only one of the parents could benefit from the married tax scale, and thus see his/her tax burden reduced (sometimes considerably), while the other spouse (provided he/she had not remarried) was subject to the single tax scale. The Grand Council has therefore decided to remedy this inequality of treatment in certain very specific cases, and to adopt Bill 13254 amending the Geneva law on individual taxation (hereafter LIPP) on September 1, 2023 with effect from January 1, 2024

During the COVID 19 pandemic, many employees were forced to work from home. This highlighted the fact that it was perfectly possible to work well and just as efficiently from home. What's more, it turned out that teleworking also made it easier to reconcile the difficult balance between private and professional life. As a result, many employers in Switzerland (and around the world) have decided, not without consequence, to introduce in-house working from home policies. While working from home poses few legal problems when carried out within the same country (country of work = country of residence), the same cannot be said when the country of work is different from the country of residence. This raises problems both in terms of the application of social security rules and of national and international tax law.