Geneva office — the French-Swiss corridor

Tax lawyer in Geneva

Bensaid Avocats has an office in Geneva, Route des Jeunes 9, alongside its Paris head office and its offices in Marseille, Cannes and Lisbon. Our French-Swiss practice advises Swiss residents investing in France, individuals relocating between France and Switzerland, cross-border workers, beneficiaries of the Swiss lump-sum tax regime (LIFD art. 14), wealthy families with cross-border interests, and French-Swiss fiducie transactions. Our expertise is built on the France-Switzerland tax treaty of 9 September 1966 (as amended by the 1969, 1997, 2009, 2014 and 2023 protocols) and the French administrative guidelines BOFiP-INT-CVB-CHE. The local team works in close coordination with the Paris head office and our Swiss correspondents.

Book an appointment in Geneva Visit bensaid-avocats.ch
Paris · Geneva · Marseille · Cannes · Lisbon
— In brief
Address
Route des Jeunes 9, 1227 Geneva
Tax treaty
France-Switzerland, 9 Sept. 1966 (protocols 1969, 1997, 2009, 2014, 2023)
Guidelines
BOFiP-INT-CVB-CHE: French administrative commentary
Swiss lump sum
LIFD art. 14: taxation based on expenditure
Border workers
Agreement of 11 April 1983 (Berne, Solothurn, BS, BL, VD, VS, NE, JU)
— 01

The French-Swiss corridor requires a dual reading, French AND Swiss

The France-Switzerland tax treaty of 9 September 1966, amended by five successive protocols (1969, 1997, 2009, 2014 and 2023), is the cornerstone of any cross-border transaction between the two countries. The protocol of 27 August 2009 introduced exchange of information on request in line with OECD standards; the protocol of 25 June 2014 strengthened that mechanism; the protocol of 27 June 2023, in force since 24 July 2025, sets rules for cross-border remote work and adds an anti-abuse clause. The French administrative position is set out in BOFiP-INT-CVB-CHE.

Our conviction: too many French-Swiss matters are handled from a French perspective only. Genuine tax efficiency requires a mirror analysis of Swiss federal law (LIFD, LHID) and cantonal law (notably Geneva and Vaud), plus the bilateral treaty, plus the VAT dimension (CHF/EUR), plus any relevant third-country treaties (Luxembourg, the United States for dual nationals). This is the purpose of the Geneva office: a permanent presence in French-speaking Switzerland, in direct contact with the cantonal authorities.

The French-Swiss corridor presents an asymmetry that advisers tend to underestimate: French taxation remains heavier on high incomes (IFI real estate wealth tax, social levies, transfers of wealth), while Switzerland offers distinctive wealth-planning levers (the LIFD art. 14 lump-sum regime, LPP pension structures, wealth transfers through pension institutions). But relocation is not neutral: the exit tax on the French side (French Tax Code art. 167 bis), taxation at source on the Swiss side, the 5-year mechanics of the lump-sum regime, and the qualification of tax residence.

— 04

Two cross-border case studies handled by the firm

Anonymised. Figures are rounded. Supporting documents and procedural records available on request, subject to legal professional privilege.

Relocation from France to Vaud: a EUR 1.8m exit tax fully deferred

A French executive moving to Switzerland (Vaud) in year N. Assets: EUR 8m of SME shares including EUR 5m of unrealised gains. Exit tax under French Tax Code art. 167 bis: 31.4% flat tax, social levies included, i.e. a theoretical ~EUR 1.57m on EUR 5m. Our strategy: (1) build the file for the elective payment deferral (a move to Switzerland does not qualify for the automatic deferral, as the France-Switzerland treaty contains no mutual assistance clause for recovery of the required scope): form 2074-ETD, a tax representative in France, and guarantees of 12.8% negotiated with the Treasury accountant (pledge of securities or bank guarantee); (2) file before the transfer of residence; (3) manage the holding period through to relief, i.e. 5 years, the value exceeding EUR 2.57m. Immediate cost: EUR 0 (deferral obtained); final cost absent a disposal within the period: EUR 0 (relief under French Tax Code art. 167 bis).

Swiss lump-sum resident (Vaud): IFI on 4 Paris properties worth EUR 12m

A client resident in Switzerland under the LIFD art. 14 lump-sum regime (Vaud), holding 4 Paris properties worth EUR 12m through a French SCI. IFI applies to the French properties (French Tax Code art. 964) despite Swiss residence, as the 1966 treaty does not neutralise IFI on real estate located in France. Our strategy: (1) restructure the holding through a Luxembourg holding company (mindful of the 3% annual tax under French Tax Code art. 990 D), (2) identify debts deductible for IFI purposes (French Tax Code arts. 974 and 975), (3) optimise the reported value of the properties with a discount for atypical features. Annual IFI saving: approx. EUR 85k (from EUR 142k to EUR 57k).

— 02

5 areas of French-Swiss expertise

01

Relocation from France to Switzerland

Transfer of tax residence, exit tax, and the mechanics of the 5 years following departure.

  • Qualification of tax residence (French Tax Code art. 4 B + treaty art. 4)
  • Exit tax under French Tax Code art. 167 bis on unrealised gains
  • Payment deferral (Switzerland is an OECD-compliant treaty State)
  • Swiss lump-sum regime (LIFD art. 14) where eligible
  • IFI and partial IFI exposure after departure
02

Swiss residents investing in France

Swiss tax residents (lump-sum or ordinary taxpayers) holding French assets.

  • IFI on French real estate (French Tax Code art. 964 et seq.)
  • Non-resident real-estate capital gains (French Tax Code art. 244 bis A)
  • CSG-CRDS for Swiss residents: exemption subject to conditions
  • Cross-border successions (the 1953 treaty was terminated in 2014)
  • SCI structures versus direct ownership
03

French-Swiss cross-border workers

Employees living in France and working in Switzerland: a specific regime.

  • Agreement of 11 April 1983 (8 participating cantons, excluding Geneva)
  • Exclusive taxation in France for the participating cantons
  • Geneva: Swiss taxation at source + French tax credit
  • LAMal contributions versus French social security
  • Swiss bank account: mandatory form 3916 filing
04

Swiss lump-sum tax regime

Taxation based on expenditure for foreign nationals (LIFD art. 14).

  • Eligibility conditions (residence + no gainful activity in Switzerland)
  • Calculation of the tax base (multiple of rent, cantonal minimum)
  • Open versus closed cantons (Zurich, BL and others have abolished it)
  • Interaction with the 1966 treaty (loss of treaty benefits?)
  • Strategies for switching from lump-sum to ordinary taxation
05

French-Swiss fiducie

Combining the French fiducie (art. 2011 of the Civil Code) with Swiss structures.

  • French fiducie versus Swiss trust versus foundation
  • French tax treatment of the fiducie (transparency)
  • Recognition of the fiducie on the Swiss side
  • Security for cross-border banking transactions
  • French-Swiss family wealth structuring
— 03

The 1966 France-Switzerland treaty: key points

The bilateral treaty and its 4 protocols in 6 key points for practice.

1. Article 4: treaty tax residence

The decisive test is the permanent home, then the centre of vital interests, then the habitual abode, then nationality. An incorrect qualification results in unrelieved double taxation (both States consider themselves competent). In practice, relocating from France to Switzerland requires a documented severance of the French home.

2. Articles 6-7: real-estate income

Taxed exclusively in the State where the property is located. A Swiss resident owning a building in France pays French income tax on the rents; a French resident owning a let chalet in Verbier pays Valais tax on the rents, which France takes into account for the rate while granting a credit equal to the corresponding French tax. VAT treatment depends on the nature of the transaction.

3. Articles 11-12: dividends and interest

Withholding tax is capped by the treaty. For dividends: at most 15% in the source State, and exemption for a company that is the beneficial owner and holds at least 10% of the capital, with a tax credit in France. For interest: taxable only in the State of residence of the beneficial owner. Form 83 is used to recover Swiss withholding tax; form 5000 applies to the treaty rate on French-source income.

4. Article 16: independent professions

Taxed in the State of residence, unless a fixed base exists in the other State. For a lawyer or consultant setting up a practice in Geneva, taxation is Swiss. VAT interaction applies (cross-border B2B reverse charge, French Tax Code art. 283).

5. Article 17 + the 1983 agreement: salaries and cross-border workers

Article 17: taxation where the work is performed (unless the stay does not exceed 183 days). The agreement of 11 April 1983 derogates for cross-border workers in 8 cantons (Berne, Solothurn, BS, BL, VD, VS, NE, JU), giving exclusive taxation in France. The canton of Geneva remains outside the agreement: Swiss taxation at source + French tax credit.

6. Article 25: elimination of double taxation

France uses the tax credit method (article 25 A) to eliminate double taxation on Swiss-source income. Switzerland uses the exemption method (article 25 B) for French-source income. The protocol of 27 August 2009 aligned exchange of information on request with OECD standards; the protocol of 25 June 2014 strengthened it.

— 05

Our Geneva office

Our Geneva office, located at Route des Jeunes 9, 1227 Geneva, is open Monday to Friday from 9 a.m. to 7 p.m. by appointment. It is part of the Bensaid Avocats network (Paris, Geneva, Marseille, Cannes, Lisbon) and operates in direct coordination with the Paris head office.

The office is complemented by bensaid-avocats.ch, a website dedicated to the Swiss practice, with fr-CH hreflang deployed across all content. This dual presence (.fr and .ch) is decisive for visibility on Google.ch for French-Swiss queries.

For high-stakes transactions, we work in coordination with a network of specialised Swiss correspondents (Geneva and Vaud notaries, fiduciary firms, private banks, wealth managers) built over 15 years of practice. This France-Switzerland coordination is the firm's distinctive signature.

— Frequently asked questions

Is the canton of Geneva covered by the border-worker agreement of 11 April 1983?

No. The agreement of 11 April 1983 covers only 8 cantons: Berne, Solothurn, Basel-City, Basel-Country, Vaud, Valais, Neuchâtel and Jura. For those 8 cantons, cross-border workers are taxed exclusively in France (Switzerland waives taxation in return for financial compensation from France). The canton of Geneva is outside the agreement: Geneva cross-border workers are taxed at source by the canton of Geneva (withholding tax), with a tax credit in France under articles 17 and 25 A of the 1966 treaty. Social security contributions (LAMal versus the French system) follow EU Regulation 883/2004 and the EU-Switzerland Agreement on the Free Movement of Persons.

Is the Swiss lump-sum tax regime still available?

Yes, for foreign nationals who take up residence in Switzerland for the first time or after an absence of at least ten years, and carry on no gainful activity there (LIFD art. 14). Five cantons have however abolished it at cantonal level: Zurich (popular vote of 8 February 2009), then, in 2011 and 2012, Schaffhausen, Appenzell Ausserrhoden, Basel-Country and Basel-City. The other 21 cantons apply it, including Geneva, Vaud and Valais. Since 1 January 2016 for federal tax, the base is the taxpayer's worldwide annual living expenses, and may not be lower than, in particular, seven times the rent or rental value or an indexed minimum (CHF 400,000 originally, CHF 435,000 for 2026). See our guide to the Swiss lump-sum regime (in French).

Does a French national moving to Switzerland pay the exit tax?

Potentially yes, on the unrealised gains on their securities at the time of departure (French Tax Code art. 167 bis). However: (1) a move to Switzerland does not qualify for the automatic payment deferral, as the France-Switzerland treaty contains no mutual assistance clause for recovery of the scope required by art. 167 bis IV: the deferral is obtained on election, with a tax representative in France and guarantees of 12.8% lodged before departure (art. 167 bis V); (2) the deferral becomes automatic relief if the securities are not disposed of within 2 years of departure, extended to 5 years where the overall value of the securities exceeds EUR 2.57m (French Tax Code art. 167 bis, VII-2); (3) form 2074-ETD must be filed with the income tax return for the year of departure. In practice, once the deferral is obtained, the immediate tax cost is EUR 0 for the vast majority of departures to Switzerland.

How can double taxation on French-Swiss dividends be avoided?

Articles 11 and 25 of the 1966 treaty: Switzerland applies a 35% withholding tax under domestic law, reduced to 15% by the treaty (exemption for a company holding at least 10% of the capital). To recover the excess, the French-resident beneficiary files form 83, certified by the French tax office, with the Swiss Federal Tax Administration (AFC) within three years after the year of Swiss taxation. In France, a tax credit equal to the treaty withholding is then offset against income tax (article 25 A of the treaty).

Does Swiss tax residence exempt French real estate from IFI?

No. The 1966 treaty also covers wealth, and its article 24 allows wealth consisting of immovable property to be taxed in the State where the property is situated, as well as shares in real-estate-rich companies. A Swiss resident holding real estate in France therefore remains liable to IFI (French Tax Code art. 964 et seq.) on the value of the French real estate, where the net French real estate wealth exceeds EUR 1.3m. Any restructuring through a foreign company must take into account the 3% annual tax under French Tax Code art. 990 D.

How is a Swiss bank account taxed for a French resident?

Three obligations: (1) Filing form 3916 (French Tax Code art. 1649 A) for any account opened, used or closed in Switzerland; penalties of EUR 1,500 per account per year (EUR 10,000 before 2017, but Switzerland has been a CRS exchange partner since 2017). (2) Taxation in France of interest, dividends and capital gains under the French regime (31.4% flat tax by default), with a tax credit for treaty withholding taxes. (3) Automatic exchange of information under CRS: Switzerland reports the balances and income of French-held accounts to France every year; voluntary disclosure of older accounts remains possible but must be organised promptly (see our page Voluntary disclosure of foreign accounts).

Cité par

A French-Swiss matter to structure?

An initial discussion in absolute confidentiality: a rapid review of your situation, the interaction between the 1966 treaty and French and Swiss domestic law, and wealth-structuring scenarios.

Book an appointment Visit bensaid-avocats.ch

© BENSAID Avocats — The information on this site does not constitute legal advice and is no substitute for personalised tax analysis.