Addressing the task of 3D semantic occupancy prediction for autonomous driving, we tackle two key issues in existing 3D Gaussian Splatting (3DGS) methods: (1) unified feature aggregation neglecting semantic correlations among similar categories and across regions, (2) boundary ambiguities caused by the lack of geometric constraints in MLP iterative optimization and (3) biased issues in dynamic-static object coupling optimization. We propose the GraphGSOcc model, a novel framework that combines semantic and geometric graph Transformer and decouples dynamic-static objects optimization for 3D Gaussian Splatting-based Occupancy Prediction. We propose the Dual Gaussians Graph Attenntion, which dynamically constructs dual graph structures: a geometric graph adaptively calculating KNN search radii based on Gaussian poses, enabling large-scale Gaussians to aggregate features from broader neighborhoods while compact Gaussians focus on local geometric consistency; a semantic graph retaining top-M highly correlated nodes via cosine similarity to explicitly encode semantic relationships within and across instances. Coupled with the Multi-scale Graph Attention framework, fine-grained attention at lower layers optimizes boundary details, while coarsegrained attention at higher layers models object-level topology. On the other hand, we decouple dynamic and static objects by leveraging semantic probability distributions and design a Dynamic-Static Decoupled Gaussian Attention mechanism to optimize the prediction performance for both dynamic objects and static scenes. GraphGSOcc achieves state-ofthe-art performance on the SurroundOcc-nuScenes, Occ3D-nuScenes, OpenOcc and KITTI occupancy benchmarks. Experiments on the SurroundOcc dataset achieve an mIoU of 25.20%, reducing GPU memory to 6.8 GB, demonstrating a 1.97% mIoU improvement and 13.7% memory reduction compared to GaussianWorld.