Geneva 2026
The canton of Geneva applies the 1966 double-tax convention (taxed in Switzerland). The published deadline for 2026 data is 31 January 2027.
118,438 cross-border workers in the first quarter of 2026 (OCSTAT, https://statistique.ge.ch/tel/publications/2026/donnees_generales/bulletin_stat/dg-bs-05-2026.pdf). The rate is calculated here; filing goes through ISeL, ELM-QST or paper. The ISeL XML schema is not verified: this tool exports CSV or XLSX, not an ISeL file.
Above 40% telework, France taxes all of it from the first day. The Geneva compensation exception (the slice between 15% and 40%) is a state-to-state mechanism: it does not change the rate the employer declares.
What is the Geneva deadline?
31 January 2027, published for 2026 telework data.