Benjamin Sharvell

Swiss Pensions

Specialist guidance for UK expats who built up a Swiss occupational pension before relocating — how vested benefits accounts work, and how canton tax rules affect what you can claim.

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Swiss Pensions

Did you work in Switzerland and contribute towards a Swiss pension? If you have subsequently left Switzerland and are living abroad, then you could potentially claim your pension in a tax efficient way. Your Swiss pension is most likely now sitting in a parked account (called a vested benefits account) with no investment strategy and no growth opportunity.

When a Swiss pension is paid out to a person living outside Switzerland, it is taxed based on the location/Canton of the Pension Plan, usually the higher tax Cantons of Zurich, Basel, Geneva or Vaud. However, you have the right to transfer it to a newly established pension account in a lower tax Canton such as Canton Schwyz, and then transfer it out from there at a much-reduced tax rate.

Benefits

• Access your Swiss pension now instead of at retirement • You have a say as to where your funds are invested for maximum growth • Tax saving • Greater control over access and drawdown that is suited to your personal circumstances

(*Note that if you live in an EU/EEA country, the mandatory part of your 2nd Pillar pension (known as the BVG part) must remain in Switzerland until you reach retirement age. However, this part can be put into a managed investment strategy for you) Swiss pension tax savings example Pension Value 500,000CHF Basel Tax 47,075CHF Zurich Tax 40,325CHF Geneva Tax 38,888CHF Schwyz Tax (including admin & exit fee) 33,300CHF Total Pot available for Reinvestment: 466,700CHF

Please note, the above is for education purposes only and does not constitute advice. Get in touch today for a personal consultation.

  • No liability can be accepted for any actions taken or refrained from being taken, as a result of reading the above.

Contact me about moving your Swiss pension in a tax efficient manner and reinvesting it into a tailor-made investment plan.

Answers to Common Questions

Frequently Asked Questions

Can I access my Swiss pension before I reach retirement age?

In most cases, yes. Once you've left Switzerland and are settled abroad, a vested benefits account can usually be paid out early — the exact process depends on which pillar the funds sit in and the canton administering the account.

Why does the canton matter when I withdraw my Swiss pension?

Payouts to non-residents are taxed at source based on the canton where the pension foundation is registered, and rates differ considerably between cantons. You may have the right to transfer your account to a lower-tax canton before drawing the funds.

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