GeTax Geneva: tax return guide for the self-employed
A practical guide for Geneva-based freelancers and self-employed professionals filing with GeTax. Annexes B1 to B4, simplified vs full accounting, and everything you need to know before submitting.
Before you start: what you need to know.
As a self-employed person in Geneva, your tax return includes a specific section: the B annexes (B1 to B4). You must fill out these annexes in GeTax and attach your accounts as supporting documents — both are required.
Annexes B1–B4
Mandatory for the self-employedAccounts to attach
In addition to the GeTax annexesCHF 50 fee
If you forget your supporting documentsSimplified or full accounting?
The good news: most freelancers don't need double-entry bookkeeping.
| Annual turnover | Accounting requirement |
|---|---|
| Under CHF 100,000 | No legal obligation to keep formal accounts, but a record of income/expenses is needed for the tax return |
| CHF 100,000 – 500,000 | Simplified accounting (income and expenses + statement of assets) |
| Over CHF 500,000 | Double-entry bookkeeping required (balance sheet + income statement) |
If your turnover is below CHF 500,000, a simple income and expense report (for example, an Excel export from Magic Heidi) is sufficient as a basis. You'll also need to add a statement of assets (Vermögensaufstellung) — that is, the value of your business assets and liabilities as of December 31.
The four B annexes:
what does each one cover?
Annexes B1 to B4 are the core of your self-employment declaration in GeTax. Here's what each one covers and what you need to fill them out.
B1 — General information
The administrative section. No accounting figures here, just metadata about your business activity.
- Name / business name
- Legal form (sole proprietorship, etc.)
- Type of accounting
- Start or end date of activity
B2 — Results and balance sheet
This is where your accounting figures come into play. Split into an income statement and a simplified balance sheet.
- Revenue / turnover
- Expenses by GeTax category
- Profit or loss
- Assets and business capital
B3 — Supplementary details
Breaks down certain B2 line items in detail. Often nearly empty for digital freelancers.
- Depreciation schedule
- Inventory valuation
- Provisions detail
- Purchase price and residual value
B4 — Private share
The boundary between business and personal use. AVS/AI contributions do NOT go here.
- Entertainment expenses
- Withdrawals in kind
- Private share (phone, office, car)
- AVS/AI contributions → sections 32.10–32.95
Annex B2: the heart of your tax return
Annex B2 is the most important one. It contains your income statement and balance sheet — the figures the tax authority uses to calculate your tax.
Part 1: The income statement
Here you report your income and expenses in the GeTax categories:
| GeTax section | Contents |
|---|---|
| 12.20 | Revenue / turnover |
| 12.21 | Cost of raw materials, goods, and services |
| 12.22 | Personnel costs |
| 12.23 | Depreciation |
| 12.24 | Provisions |
| 12.41 | Interest on debts |
| 12.42 | General expenses and other operating costs |
| 12.46 | Profit or loss |
| 12.01 / 57.10 | Net profit or business loss |
If you use Magic Heidi, your income, expense, and profit export covers most of this section. You'll simply need to allocate your expenses into the correct GeTax categories.
Part 2: The balance sheet
Even with simplified accounting, GeTax requires:
| GeTax section | Contents |
|---|---|
| 12.48 | Current assets (bank balance, accounts receivable) |
| 12.49 | Fixed assets (computer equipment, furniture — net value) |
| 12.50 | Gross business capital (total assets) |
For a freelancer with no property or inventory, this often boils down to: professional bank account balance + outstanding receivables as of December 31.
Annex B3: depreciation and supplementary details
Annex B3 breaks down certain line items from Annex B2 in detail:
- Depreciation schedule — for each asset: acquisition date, purchase price, depreciation rate, accumulated depreciation, residual value
- Inventory valuation — if you hold physical stock
- Provisions — detail and justification for each provision recorded
For many digital freelancers (consultants, developers, designers, etc.), this annex is nearly empty: no inventory, little or no assets to depreciate, no provisions. If you have a computer or furniture to depreciate, this is where you detail the calculation.
Annex B4: withdrawals and private share
Annex B4 deals with the boundary between business and personal use:
- Client entertainment and representation costs — business meals, client gifts
- Withdrawals in kind — if you take goods or services for personal use
- Private share of general expenses — the personal percentage of mixed expenses (phone, car, home office)
This is where you declare, for example, that 50% of your phone plan is personal, or that you use 15 m² of your apartment as an office.
Important: Social security contributions (AVS/AI, 2nd pillar, etc.) do NOT go in Annex B4. They are deducted in sections 32.10 to 32.95 of the main tax return.
What does your Magic Heidi export cover?
Your Magic Heidi accounting covers a good portion of the GeTax annexes. Here's what's covered and what you need to prepare separately.
| Item | Magic Heidi | GeTax Annex |
|---|---|---|
| Revenue / turnover | ✅ Covered | B2 (revenue) |
| Expenses by category | ✅ Map to categories | B2 (expenses) |
| Profit / loss | ✅ Covered | B2 (result) |
| Balance sheet / statement of assets | ❌ Prepare separately | B2 (balance sheet) |
| Activity metadata | ❌ Fill in manually | B1 |
| Depreciation schedule | ❌ Prepare separately | B3 |
| Private share | ❌ Personal info | B4 |
Documents to attach to your tax return
In addition to filling out the B annexes in GeTax, you must attach the following documents.
Annual accounts
Signed accounts (balance sheet + income statement), or for simplified accounting a record of income/expenses, a statement of assets, and details of private withdrawals. Mandatory.
Social security contributions
Statement of AVS/AI contributions or instalments paid during the year. Required if the relevant sections are filled in.
Occupational pension
Occupational pension certificate (2nd pillar), if applicable.
Magic Heidi export
Tip: export your accounting as a PDF and attach it in GeTax. Add a line summarizing your statement of assets as of December 31.
Frequently asked questions about GeTax and self-employment
Can I just attach my Excel file and skip the B annexes?
No. In Geneva, you must fill out annexes B1–B4 in GeTax AND attach your accounts as supporting documents. The annexes are a standardized summary that the tax authority uses for assessment. If you don't attach your accounts proactively, the authority can charge you a fee of CHF 50.
What accounting do I need to keep if my turnover is below CHF 100,000?
You have no legal obligation to keep formal accounts, but you still need to be able to provide a record of your income and expenses in order to fill out the B annexes. A simple Excel spreadsheet or a Magic Heidi export is sufficient.
Where do I declare my AVS contributions in GeTax?
Social security contributions (AVS/AI, 2nd pillar, etc.) do NOT go in Annex B4. They are deducted in sections 32.10 to 32.95 of the main tax return.
What should I put in the balance sheet if I'm a freelancer with no inventory or property?
For a digital freelancer, the balance sheet often comes down to the professional bank account balance + outstanding client receivables as of December 31. Report these amounts in sections 12.48 (current assets) and 12.50 (gross business capital).
Is Annex B3 mandatory even if I have nothing to depreciate?
You must fill it out if you declared depreciation, inventory, or provisions in your Annex B2. If those items are zero, Annex B3 is effectively empty and you can leave it as is.
How do I declare my home office?
In Annex B4, you declare the private share of your mixed expenses. For a home office, indicate the area used (e.g., 15 m² out of 60 m² = 25% business use). The business portion of rent/utilities can be deducted as an operating expense in B2.
Simplify your self-employed accounting
Magic Heidi helps you track your income and expenses throughout the year. When tax season comes, export your accounts as a PDF and fill out your GeTax annexes with confidence.