Moving abroad should be planned with foresight. Without targeted planning, unnecessary tax burdens, gaps in pension provision or financial disadvantages can arise. Not every country treats pension assets from Switzerland in the same way and, depending on the future country of residence, the tax burden vary greatly.
We offer you personalised, forward-looking advice that makes complex issues understandable and identifies specific solutions. Together and, depending on the situation, in collaboration with local tax and pension experts, we analyse your situation and develop a strategy that optimises your departure in terms of tax and secures your pension provision in the long term.
Emigrating from Switzerland - professionally planned.
We support you when moving abroad, check and optimise tax implications, pension fund, AHV and residence formalities. In this way, you can organise your stay abroad securely, financially optimised and carefree, whether in an EU country or outside the EU.
Reduce taxes on pension fund withdrawals
Benefits and You can rely on our expertise for smooth implementation and tax-optimised payout of your pension fund assets.
Moving to another country is not easy and involves many hurdles. So that you can focus on your new everyday life, we are happy to support you in all matters relating to taxes, home ownership and pensions in your new environment.
We will be happy to discuss the answers to these and any other questions with you.
If you emigrate from Switzerland as a private individual, you may still have obligations towards Swiss authorities or financial institutions.
We ensure that official mail is received correctly and processed on time. We represent you in dealings with the tax authorities, take care of correspondence and ensure that all documents are forwarded correctly.
Services for private individuals abroad:
Delivery address and representation in Switzerland
Receipt and forwarding of mail
Tax representation of private individuals with limited tax liability (for example, property ownership)
Processing the tax return
Personalised advice on individual issues
We make sure that you can take care of the important things abroad while we take care of your affairs in Switzerland.
AHV pensions can be paid out worldwide, regardless of place of residence. The Swiss Compensation Office generally transfers the benefits in the currency of the country of residence. Alternatively, it is possible to have the pension credited to a personal bank or postal account in Switzerland. For matters relating to AHV abroad, the Central Compensation Office ZAS responsible.
Swiss nationals who move to a country outside the EU/EFTA may be subject to the voluntary AHV/IV The right to join the AHV/IV scheme applies to persons who have been subject to compulsory AHV/IV insurance for the last five years and who register with the competent Swiss representation within one year. Persons who move to an EU/EFTA country do not have the right to join; they are subject to compulsory insurance in their country of residence.
When withdrawing capital from the pension fund (Pillar 2 or 3a) from abroad, a withholding tax is levied in the canton where the pension fund is domiciled. This is generally lower than the regular capital payment tax. Depending on the double taxation agreement, the withholding tax can be reclaimed in full or in part in the country of residence.
Within the EU/EFTA:
Only the non-mandatory portion can be paid out in cash; the mandatory portion must be transferred to a vested benefits account or a vested benefits policy until retirement age. In exceptional cases, a full payout is also possible within the EU.
Outside the EU/EFTA:
In principle, a full payout is possible.
This should be checked on an individual basis: Lump-sum withdrawals can be optimised for tax purposes, but a regular pension can also offer predictability and security abroad. A specific recommendation requires individual advice.
If there is a double taxation agreement with your country of residence and the right of taxation is assigned to the country of residence, the withholding tax levied in Switzerland can be reclaimed. The prerequisite for this is proof of registration in the country of residence or actual taxation there. The reclaim is made via a corresponding Refund procedure.
A distinction is also made between a former employer under public and private law.
This must be checked individually. It may be possible to maintain Swiss health insurance if you move to an EU/EFTA country. If you move to a third country (outside the EU/EFTA), statutory health insurance (KVG basic insurance) is no longer possible in Switzerland.
One Representation in Switzerland is not always required by law, but can be very useful. It ensures that official mail and important documents are processed on time. Representation can avoid unnecessary delays and legal problems, particularly in the case of limited tax liability, property ownership or ongoing obligations to the authorities.
