07.01.2021
The payment must be recorded in the tax return under “deductions”. In addition, the payment certificate from the pension foundation must be enclosed with the tax return. The payment certificate can be downloaded from the app under Documents.
30.04.2021
The law distinguishes between “residents” and “non-residents” in Switzerland. “Residents” If you earned a gross amount of CHF 120,000 or more in one year, you will be assessed retrospectively. This means that you first pay the tax at source, but …
3a assets do not have to be declared in the tax declaration. The assets are tax-free. Income from the retirement assets does not have to be declared either. They are also tax-free.
No, dividends and interest earned on pension assets are not taxable as income. The assets do not have to be listed in your tax declaration either. Pension assets are tax-exempt until they are withdrawn.
Yes, withholding tax is generally deducted on foreign dividend and interest income. However, as the index funds used can only be subscribed by pension funds, the funds can reclaim a large part of the withholding taxes.
Yes, there is a tax on the withdrawal of pension benefits. However, it is a reduced tax. This means that the tax rate is lower than income tax. With a staggered withdrawal, the tax can be further reduced on withdrawal.