- Your employer withholds tax at source, every month, from your salary.
- A subsequent ordinary assessment, requested before 31 March, lets you deduct your 3a and expenses. It is final.
- Your AHV and pension fund rights are a Swiss citizen's, and they follow you if you leave.
Withholding tax
Every month, your employer withholds federal, cantonal and municipal tax. The rate depends on your canton, your salary and your family situation, and it is shown on your payslip.
This rate includes flat-rate deductions, but not your 3a, a pension fund buy-in or your actual expenses. That is where the money to claim back is.
The main withholding tax tariffs
| Tariff | Situation |
|---|---|
| A | Single, no children |
| B | Married, one income in the household |
| C | Married, two incomes |
| H | Single parent with children |
Subsequent ordinary assessment: deduct your 3a
To claim your deductions, you request a subsequent ordinary assessment (in French, taxation ordinaire ultérieure): you then file a full tax return, like a Swiss resident. Above 120'000 francs of gross salary, it is compulsory. Below that, it is up to you to request it, before 31 March of the following year.
Example in Lausanne, on a typical professional's income: a maxed-out 3a and a small pension fund buy-in save nearly 4'800 francs in tax over the year.
Once requested, subsequent ordinary assessment applies to all following years, for as long as you are taxed at source. It is usually favourable if you pay into a 3a or buy into your pension fund. Do the maths first.
The list of possible deductions is in our article on deductions.
AHV and pension fund: the same rights as a Swiss citizen
AHV: you contribute from your first salary. A single year is already enough for a partial pension, paid at retirement age even abroad. With the EU and EFTA, your Swiss years and those in your home country add up.
Pension fund (BVG): once you earn about 23'000 francs a year, you are enrolled in your employer's fund. This capital is in your name and follows you when you change jobs. If you arrived as an adult, you probably have a gap you can buy back: see the pension fund buy-in.
Pillar 3a: open from your first year to anyone who pays AHV contributions. See the 3a limit.
If you leave Switzerland
| To the EU or EFTA | Outside the EU and EFTA | |
|---|---|---|
| 3a | Full withdrawal of the capital | Full withdrawal of the capital |
| BVG, extra-mandatory part | Can be withdrawn | Can be withdrawn |
| BVG, mandatory part | Stays on a vested benefits account, until age 60 at the earliest | Can be withdrawn |
| AHV | Partial pension at retirement age | Partial pension, or refund of contributions depending on the country |
Every pension withdrawal is subject to a withholding tax in Switzerland, at a reduced rate. The good news: this tax can often be reclaimed, as explained below. The EU block only applies if you are compulsorily insured there: the details, with AHV and the order of the steps, are in leaving Switzerland.
Going further
Have your pension money paid out once you have left. A lump sum paid while you are still resident in Switzerland, for example a 3a withdrawn at 60 just before leaving, is taxed in your canton with no refund possible. Paid after you leave, it is subject to a withholding tax that can often be reclaimed.
Claim the withholding tax back. If your new country has a double taxation agreement with Switzerland that gives it the right to tax these benefits, the tax withheld is refunded. You apply to the canton of the fund or foundation, usually within 3 years, with a tax residence certificate.
Choose your foundation's canton. This tax depends on the canton where the fund or foundation is based, not where you lived. Before leaving, you can transfer your vested benefits and your 3a to a foundation in a low-tax canton, such as Schwyz. If you move to a country without an agreement, this is often the only tax you will pay.
Under an ordinary assessment, you declare everything. A flat or an account in your home country is not taxed in Switzerland, but it counts towards your tax rate. A property rented out abroad can therefore raise the tax on your Swiss salary: worth checking before you make the request.
From B permit to C permit
A C permit is usually granted after 5 years for most EU and EFTA nationals, and after 10 years otherwise. It ends withholding tax: you file a full tax return every year, with all your deductions.
Your 3a savingBased on your salary and your canton, with an ordinary assessment.
Open the calculatorYour next step
To do, at your own pace:
Path “Expats and cross-border workers” · step 1 of 4
Frequently asked questions
With a B permit, do I have to file a tax return?
Not necessarily if you earn less than CHF 120'000 gross a year: tax is withheld at source. Above that, subsequent ordinary assessment is compulsory. Below it, you can request it before 31 March of the following year to claim your deductions.
Is subsequent ordinary assessment final?
Yes. Once requested, it also applies to the following years, for as long as you are taxed at source. Do the maths before you ask for it.
Can I open a pillar 3a in my first year?
Yes, as soon as you have AHV-liable income in Switzerland. Up to CHF 7'258 in 2026, CHF 7'373 from 2027. To get the deduction, you need a subsequent ordinary assessment.
Do I lose my pension fund money if I leave Switzerland?
No, it belongs to you. If you move outside the EU and EFTA, you can withdraw all of it, after a withholding tax. If you move to the EU or EFTA, the mandatory part stays on a vested benefits account until age 60 at the earliest, if you are compulsorily insured in your new country; the rest is paid out.
Can I get back the tax withheld on my 3a or pension money when I leave?
Often, yes. If your new country has a double taxation agreement with Switzerland that gives it the right to tax these benefits, the tax withheld can be refunded, usually on request within 3 years, with a tax residence certificate.
How many years do I need for an AHV pension?
One full year of contributions is enough for a partial pension, paid at retirement age even if you live abroad. Within the EU, your Swiss and foreign years count together to open the right to a pension.
Which tariff applies if my spouse does not work?
In principle tariff B (married, one income), which is more favourable than tariff A for a single person. If your spouse also works in Switzerland, tariff C applies.
Sources: Federal Act on Direct Federal Tax (DBG / LIFD) and Ordinance on withholding tax (revision in force since 1 January 2021) ; FTA tax calculator (2026 tariffs) ; double taxation agreements (pension benefits paid abroad) ; FTA, 2026 withholding tax tariffs ; FSIO, AHV and 2026 3a limit ; BVG, 2026 entry threshold ; Vested Benefits Act (FZG / LFLP) art. 5 ; SEM, B and C permits ; agreement on the free movement of persons ; Central Compensation Office (CCO).