{"id":32217,"date":"2023-11-25T17:22:21","date_gmt":"2023-11-25T16:22:21","guid":{"rendered":"https:\/\/www.tax-services.ch\/?p=32217"},"modified":"2023-11-25T17:22:24","modified_gmt":"2023-11-25T16:22:24","slug":"impot-2eme-pilier","status":"publish","type":"post","link":"https:\/\/www.tax-services.ch\/en\/tax-2nd-pillar\/","title":{"rendered":"2nd pillar: tax on withdrawals"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"32217\" class=\"elementor elementor-32217\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3492054 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"3492054\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c21f147\" data-id=\"c21f147\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b01faa8 elementor-widget elementor-widget-text-editor\" data-id=\"b01faa8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 08-05-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>The 2nd pillar of the Swiss occupational pension scheme complements the first pillar. Its main objective? To provide you with a comfortable income once your working days are over.<\/p><p>If you feel the call to move abroad, if you have an entrepreneurial spirit or if you are interested in buying a house, the second pillar offers you the possibility of withdrawing the capital you have saved before you reach retirement age.<\/p><p>So not only does it prepare you for the future, it also supports you in your current projects, offering you flexibility and financial security at every stage of your journey.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f8d825 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"5f8d825\" data-element_type=\"widget\" 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.elementor-toc__header-title{color:var(--header-color)}.elementor-widget-table-of-contents.elementor-toc--collapsed .elementor-toc__toggle-button--collapse,.elementor-widget-table-of-contents:not(.elementor-toc--collapsed) .elementor-toc__toggle-button--expand{display:none}.elementor-widget-table-of-contents .elementor-widget-container{min-height:var(--box-min-height);border:var(--box-border-width,1px) solid var(--box-border-color,#9da5ae);border-radius:var(--box-border-radius,3px);background-color:var(--box-background-color);transition:min-height .4s;overflow:hidden}.elementor-toc__header{display:flex;align-items:center;justify-content:space-between;padding:var(--box-padding,20px);background-color:var(--header-background-color);border-bottom:var(--separator-width,1px) solid 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.elementor-toc__list-wrapper{margin-top:.5em;margin-inline-start:var(--nested-list-indent,1em)}.elementor-toc__list-item-text{transition-duration:var(--item-text-transition-duration)}.elementor-toc__list-item-text:hover{color:var(--item-text-hover-color);-webkit-text-decoration:var(--item-text-hover-decoration);text-decoration:var(--item-text-hover-decoration)}.elementor-toc__list-item-text.elementor-item-active{color:var(--item-text-active-color);-webkit-text-decoration:var(--item-text-active-decoration);text-decoration:var(--item-text-active-decoration)}.elementor-toc__list-item-text-wrapper{display:flex;align-items:center}.elementor-toc__list-item-text-wrapper:before,.elementor-toc__list-item-text-wrapper i{margin-inline-end:8px;color:var(--marker-color)}.elementor-toc__list-item-text-wrapper svg{margin-inline-end:8px;fill:var(--marker-color);height:var(--marker-size,.5em);width:var(--marker-size,.5em)}.elementor-toc__list-item-text-wrapper i{font-size:var(--marker-size,.5em)}.elementor-toc__list-item-text-wrapper:before{font-size:var(--marker-size,1em)}.elementor-toc--content-ellipsis .elementor-toc__list-item-text{white-space:nowrap;overflow:hidden;text-overflow:ellipsis}.elementor-toc__list-items--collapsible>.elementor-toc__list-wrapper>.elementor-toc__list-item>.elementor-toc__list-wrapper{display:none}.elementor-toc__heading-anchor{position:absolute}.elementor-toc__body .elementor-toc__list-item-text{color:var(--item-text-color);-webkit-text-decoration:var(--item-text-decoration);text-decoration:var(--item-text-decoration);transition-duration:var(--item-text-transition-duration)}.elementor-toc__body .elementor-toc__list-item-text:hover{color:var(--item-text-hover-color);-webkit-text-decoration:var(--item-text-hover-decoration);text-decoration:var(--item-text-hover-decoration)}.elementor-toc__body .elementor-toc__list-item-text.elementor-item-active{color:var(--item-text-active-color);-webkit-text-decoration:var(--item-text-active-decoration);text-decoration:var(--item-text-active-decoration)}ol.elementor-toc__list-wrapper{counter-reset:item}ol.elementor-toc__list-wrapper .elementor-toc__list-item{counter-increment:item}ol.elementor-toc__list-wrapper .elementor-toc__list-item-text-wrapper:before{content:counters(item,\".\") \". \"}<\/style>\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of contents\t\t\t<\/h4>\n\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__5f8d825\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__5f8d825\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__5f8d825\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1a4a83 elementor-widget elementor-widget-heading\" data-id=\"f1a4a83\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 08-05-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">What is the 2nd pillar?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20e0491 elementor-widget elementor-widget-text-editor\" data-id=\"20e0491\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\" translation-block\">The 2nd<sup> pillar<\/sup> is governed by the <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/1983\/797_797_797\/fr\" target=\"_blank\" rel=\"noopener\">Loi sur la Pr\u00e9voyance Professionnelle<\/a> (LPP) and is one of the pillars of social insurance in Switzerland. It supplements the 1st<sup>pillar<\/sup> (AVS) to guarantee an adequate income once you retire.<\/p><p class=\" translation-block\">Contributions to the 2nd<sup> pillar<\/sup> are generally shared between employer and employee. However, some companies voluntarily decide to pay a <strong>higher<\/strong> proportion of the contribution.<\/p><p class=\" translation-block\">Contributions<\/strong> to the 2nd<sup> pillar<\/sup> begin from the 1<sup>er<\/sup> January following the date on which the insured turned 24, i.e. <strong>the year in which they turn 25<\/strong> for retirement savings and from the 1<sup>er<\/sup> January following their 17th birthday, i.e. <strong>the year in which they turn 18<\/strong> for death and disability risk insurance.<\/p><p class=\" translation-block\">The amount of the <strong>contribution<\/strong> varies according to the age of the insured.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f77dd32 elementor-widget elementor-widget-heading\" data-id=\"f77dd32\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Minimum BVG rate according to age<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d5c9f9 elementor-widget elementor-widget-text-editor\" data-id=\"7d5c9f9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The minimum legal contribution rates for the 2nd pillar, depending on the age of the insured, are as follows:<\/p><table><tbody><tr><td width=\"316\"><p><b>Age<\/b><\/p><\/td><td width=\"317\"><p><b>Rate as a % of coordinated salary (between CHF 25,725 and CHF 88,200)<\/b><\/p><\/td><\/tr><tr><td width=\"316\"><p>25 to 34<\/p><\/td><td width=\"317\"><p>7%<\/p><\/td><\/tr><tr><td width=\"316\"><p>35 to 44<\/p><\/td><td width=\"317\"><p>10%<\/p><\/td><\/tr><tr><td width=\"316\"><p>45 to 54<\/p><\/td><td width=\"317\"><p>15%<\/p><\/td><\/tr><tr><td width=\"316\"><p>55 to 65*<\/p><\/td><td width=\"317\"><p>18%<\/p><\/td><\/tr><\/tbody><\/table><p>* 64 for women.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e53853b elementor-widget elementor-widget-heading\" data-id=\"e53853b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">BVG\/LPP 2023 coordination deduction (coordinated salary)<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d38815b elementor-widget elementor-widget-text-editor\" data-id=\"d38815b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\" translation-block\">The purpose of the coordination deduction is to set the amount of salary that will be covered by the pension fund. This amount is equal to seven-eighths (7\/8 = 87.5%) of the maximum annual AVS pension, which is currently <strong>CHF25,095<\/strong> Swiss.<\/p><p>However, this figure may vary depending on the pension fund regulations.<\/p><p class=\" translation-block\">The coordination contribution <strong>must be deducted from the gross salary<\/strong>, as this sum is already covered by the AVS compensation fund.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c504fa elementor-widget elementor-widget-heading\" data-id=\"0c504fa\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How do I calculate my BVG contribution?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05b0c28 elementor-widget elementor-widget-text-editor\" data-id=\"05b0c28\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\" translation-block\">In Switzerland, <strong>contributions<\/strong> to the Occupational Benefit Plan BVG are based on the coordinated salary, which corresponds to the portion of annual salary exceeding the coordination deduction.<\/p><p>The contribution percentage depends on the employee's age (see above).<\/p><p class=\" translation-block\">An employee aged <strong>35 to 44<\/strong> contributes <strong>10%<\/strong> of their coordinated annual salary. This contribution is split equally between the employer and the employee <strong>(50\/50)<\/strong>.<\/p><p class=\" translation-block\">Let's take the example of Mr Muller, aged <strong>42<\/strong> with a coordinated salary of <strong>44,620 CHF<\/strong> (gross salary - coordination deduction).<\/p><p class=\" translation-block\">His total BVG\/LPP contribution would be <strong>CHF4,462<\/strong>, or<strong> 10%<\/strong> of his <strong>coordinated salary<\/strong>.<\/p><p class=\" translation-block\">Thus, Mr Muller's share of the 2nd pillar contribution would be <strong>CHF2,231<\/strong>, 50% of the total contribution.<\/p><p>It is important to note that this information is indicative and may vary depending on the pension fund's pension regulations.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98b7a74 elementor-widget elementor-widget-heading\" data-id=\"98b7a74\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2nd pillar purchases<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b2551d elementor-widget elementor-widget-text-editor\" data-id=\"5b2551d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\" translation-block\">A purchase from the 2nd<sup> pillar<\/sup> is made with your pension fund. A purchase is a way of <strong>filling gaps<\/strong> in your occupational pension provision. Your salary may have changed over time.<\/p><p class=\" translation-block\">To <strong>make a purchase<\/strong>, simply contact your pension fund and ask them to provide you with the amount you can purchase, complete the <strong>form<\/strong>, make the <strong>payment<\/strong> and carefully <strong>keep the certificate<\/strong> provided by your pension fund.<\/p><p class=\" translation-block\">The <strong>second pillar<\/strong> purchase is <strong>deductible<\/strong> from your taxable income. But in order to take full advantage of the tax deductibility, you must not withdraw your 2nd<sup>th<\/sup> pillar within <strong>3 years<\/strong> of the purchase.<\/p><p class=\" translation-block\">If you withdraw from the 2nd<sup> pillar<\/sup> following a purchase, the tax authorities will carry out a <strong>tax recall<\/strong>, which consists of \"retaxing\" you as if you had not made a purchase.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd7ea6a elementor-widget elementor-widget-heading\" data-id=\"fd7ea6a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Withdrawing your 2nd pillar<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc30924 elementor-widget elementor-widget-text-editor\" data-id=\"cc30924\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\" translation-block\">The 2nd<sup>pillar<\/sup> is generally received in the form of an <strong>annuity<\/strong> or <strong>capital<\/strong> once you reach retirement age. However, there are other ways in which this capital can be used for life projects.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc30b16 elementor-widget elementor-widget-heading\" data-id=\"cc30b16\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Withdrawal of 2nd pillar for the purchase of a principal residence<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed8e2a0 elementor-widget elementor-widget-text-editor\" data-id=\"ed8e2a0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\" translation-block\">To<strong> finance a property<\/strong> with your 2nd<sup> pillar<\/sup>, you need to submit an application to your pension fund. The<strong> steps to follow<\/strong> are as follows:<\/p><ol><li class=\" translation-block\"><strong>Complete the dedicated form<\/strong>, available to download from your pension fund's website or get in touch to have it sent to you.<\/li><li>Provide all the supporting documents requested.<\/li><\/ol><p>Il est important de noter que, pour les personnes mari\u00e9es, le <strong>consentement \u00e9crit du conjoint<\/strong> est obligatoire pour lib\u00e9rer les fonds.<\/p><p>Once your application has been validated, and if the LPP conditions have been met, your pension fund will transfer the funds directly to the notary, who will act as intermediary with the bank.<\/p><p class=\" translation-block\"><strong>An alternative<\/strong> to early withdrawal is <strong>pledging the 2nd pillar<\/strong>. This option, subject to the same conditions as early withdrawal, can offer better financing terms for property purchases.<\/p><p class=\" translation-block\">It should be noted that BVG can only be used to finance a principal residence, whether a house or a flat. It cannot be used for a<strong>second home<\/strong> or a <strong>investment property<\/strong>.<\/p><p class=\" translation-block\">The<strong>primary residence<\/strong> may be located <strong>in Switzerland<\/strong> or <strong>abroad<\/strong>, which may particularly affect cross-border buyers.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e599e1 elementor-widget elementor-widget-heading\" data-id=\"1e599e1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Withdrawal to start self-employed activity<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-017efaa elementor-widget elementor-widget-text-editor\" data-id=\"017efaa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\" translation-block\">It is possible as part of <strong>starting an independent business<\/strong> to draw on your <strong>2nd pillar<\/strong> assets, if the business requires a significant initial investment.<\/p><p>However, certain criteria must be met:<\/p><ol><li class=\" translation-block\"><strong>Cessation of your salaried employment<\/strong>: If your salaried employment earns you more than CHF 21,510 per year, the withdrawal of your 2nd pillar will not be successful.\n<br>\n<br><\/li><li><strong>D\u00e9marrer une activit\u00e9 ind\u00e9pendante<\/strong> : Pour cela, il faut que votre statut d&rsquo;ind\u00e9pendant soit reconnu par votre caisse AVS. Ce statut est accord\u00e9 aux entreprises en <a href=\"https:\/\/www.tax-services.ch\/en\/the-individual-reason\/\">Raison Individuelle<\/a> (RI) et aux <a href=\"https:\/\/fidulex.ch\/la-societe-en-nom-collectif-en-suisse-snc\/\" target=\"_blank\" rel=\"noopener\">soci\u00e9t\u00e9s en nom collectif<\/a> (SNC).<p><strong><span style=\"text-decoration: underline;\">Remarque<\/span><\/strong>\u00a0: Il est possible d\u2019ensuite faire passer la RI ou SNC en S\u00e0rl ou SA.<br \/><br \/><\/p><\/li><li class=\" translation-block\"><strong>Application deadline<\/strong> : After becoming self-employed, there is generally a deadline of<strong> 12 months<\/strong> to apply to your pension fund to withdraw your BVG credit.<br><br><\/li><li class=\" translation-block\"><strong>Spouse's or partner's consent<\/strong>: For married people, <strong>the spouse's written consent<\/strong> is required for 2nd pillar withdrawals.<br><br><\/li><\/ol><p>It is important to note that withdrawing from the 2nd pillar and becoming self-employed are decisions that should not be taken lightly.<\/p><p class=\" translation-block\">As a self-employed person, the contributions you pay towards your pension (AVS) depend on your company's results. You will then need to build up your occupational savings with a 2nd<sup>th<\/sup> or <a href=\"https:\/\/www.tax-services.ch\/fr\/3eme-pilier-en-suisse-tout-savoir-sur-le-3a-et-3b\/\" target=\"_self\">3rd<sup> pillar<\/a> to guarantee yourself a comfortable pension once you reach retirement age.<\/p><p><strong>More information<\/strong> : <a href=\"https:\/\/www.tax-services.ch\/en\/3rd-pillar-in-switzerland-all-you-need-to-know-about-3a-and-3b\/#elementor-toc__heading-anchor-4\">3rd pillar benefits for the self-employed<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9113c77 elementor-widget elementor-widget-heading\" data-id=\"9113c77\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Withdrawal for permanent departure abroad<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45bb432 elementor-widget elementor-widget-text-editor\" data-id=\"45bb432\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\" translation-block\">Good news for those who want to go where the weather is good all year round. Withdrawal of the 2nd pillar for <strong>definitive departure from Switzerland<\/strong> is possible, but the terms and conditions vary depending on the destination chosen.<\/p><p><strong>If you are moving outside the EU\/EFTA :<\/strong><\/p><ul><li>You are free to withdraw your entire 2nd pillar when you leave Switzerland.<\/li><li class=\" translation-block\">The sum received will be subject to <a href=\"https:\/\/www.tax-services.ch\/fr\/impot-anticipe-declaration-remboursement\/\" target=\"_self\">withholding tax<\/a>.<\/li><\/ul><p>\u00a0<\/p><p><strong>If you are moving to an EU\/EFTA country :<\/strong><\/p><ul><li>The Agreements on the Free Movement of Persons apply regardless of age.<\/li><li>The minimum BVG retirement savings capital (compulsory portion) cannot be paid out in cash, but must be kept in Switzerland until retirement age.<\/li><li>You can only withdraw this cash credit if you can prove that you are not subject to social security in your new country of residence.<\/li><li>You can receive contributions in excess of the compulsory BVG portion.<\/li><\/ul><p>\u00a0<\/p><p><strong>Procedure to follow :<\/strong><\/p><ol><li>Inform your pension fund of your definitive departure.<\/li><li class=\" translation-block\">Provide proof of this departure, return your <a href=\"https:\/\/fidulex.ch\/les-permis-de-travail-en-suisse\/\" target=\"_blank\" rel=\"noopener\">work permit<\/a>, and the OCPM will issue you with a certificate.<\/li><li>If you are moving to an EU\/EFTA country, submit a certificate confirming that you are not affiliated to the new country's social security scheme.<\/li><\/ol><p>\u00a0<\/p><p>It is important to bear in mind that the tax treatment of this withdrawal may vary depending on the country of destination.<\/p><p>The credit balance will still be taxed in Switzerland and may also be taxed in your new country of residence.<\/p><p>In some cases, it is possible to reclaim tax paid in Switzerland.\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a175975 elementor-widget elementor-widget-heading\" data-id=\"a175975\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Imp\u00f4t sur retrait du 2\u00e8me pilier en Suisse<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dec6a6e elementor-widget elementor-widget-text-editor\" data-id=\"dec6a6e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\" translation-block\">Switzerland taxes benefits in capitals at a rate that represents <strong>1\/5 of the tax rate<\/strong>.<\/p><p class=\" translation-block\">It is the <strong>canton of residence<\/strong> that collects the tax. You must send a copy of the proof from your pension fund to the tax authorities in your canton.<\/p><p class=\" translation-block\">For people <strong>residing abroad<\/strong>, taxation of the capital benefit is done <strong>at source<\/strong>.<\/p><p class=\" translation-block\">Amount of 2nd pillar tax according to French-speaking cantons :<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd94001 elementor-widget elementor-widget-heading\" data-id=\"cd94001\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tax on 2nd pillar withdrawals<br>\ncanton of Geneva, municipality of Geneva<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b4a277 elementor-widget elementor-widget-text-editor\" data-id=\"5b4a277\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table><tbody><tr><td width=\"110\"><p><strong>Withdrawal amount<\/strong><\/p><\/td><td width=\"108\"><p><strong>CHF 50,000<\/strong><\/p><\/td><td width=\"108\"><p><strong>CHF 100,000<\/strong><\/p><\/td><td width=\"111\"><p><strong>CHF 250,000<\/strong><\/p><\/td><td width=\"111\"><p><strong>CHF 500,000<\/strong><\/p><\/td><td width=\"90\"><p><strong>CHF 1,000,000<\/strong><\/p><\/td><\/tr><tr><td width=\"110\"><p><strong>Single person<\/strong><\/p><\/td><td width=\"108\"><p>CHF 1,457.55<\/p><\/td><td width=\"108\"><p>CHF 4,620.85<\/p><\/td><td width=\"111\"><p>CHF 16,725.40<\/p><\/td><td width=\"111\"><p>CHF 39,272.85<\/p><\/td><td width=\"90\"><p>CHF 84,957.70<\/p><\/td><\/tr><tr><td width=\"110\"><p><strong>Married person<\/strong><\/p><\/td><td width=\"108\"><p>CHF 464.70<\/p><\/td><td width=\"108\"><p>CHF 3,126.60<\/p><\/td><td width=\"111\"><p>CHF 14,622.80<\/p><\/td><td width=\"111\"><p>CHF 35,746.50<\/p><\/td><td width=\"90\"><p>CHF 80,379.30<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df7e107 elementor-widget elementor-widget-heading\" data-id=\"df7e107\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tax on 2nd pillar withdrawals<br>\ncanton of Vaud, municipality of Lausanne<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a10ad20 elementor-widget elementor-widget-text-editor\" data-id=\"a10ad20\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table><tbody><tr><td width=\"121\"><p><strong> Montant <br \/>du retrait<\/strong><\/p><\/td><td width=\"106\"><p><strong>CHF 50,000<\/strong><\/p><\/td><td width=\"106\"><p><strong>CHF 100,000<\/strong><\/p><\/td><td width=\"109\"><p><strong>CHF 250,000<\/strong><\/p><\/td><td width=\"109\"><p><strong>CHF 500,000<\/strong><\/p><\/td><td width=\"86\"><p><strong>CHF 1,000,000<\/strong><\/p><\/td><\/tr><tr><td width=\"121\"><p><strong>Single person<\/strong><\/p><\/td><td width=\"106\"><p>CHF 1,690.60<\/p><\/td><td width=\"106\"><p>CHF 4,658.85<\/p><\/td><td width=\"109\"><p>CHF 17'552.35<\/p><\/td><td width=\"109\"><p>CHF 42,172.00<\/p><\/td><td width=\"86\"><p>CHF 90,781.30<\/p><\/td><\/tr><tr><td width=\"121\"><p><strong>Married person<\/strong><\/p><\/td><td width=\"106\"><p>CHF 1'345.55<\/p><\/td><td width=\"106\"><p>CHF 3,691.15<\/p><\/td><td width=\"109\"><p>CHF 15'236.15<\/p><\/td><td width=\"109\"><p>CHF 38,187.15<\/p><\/td><td width=\"86\"><p>CHF 87,097.50<\/p><\/td><\/tr><tr><td width=\"121\"><p><strong>Famille monoparentale<\/strong><\/p><\/td><td width=\"106\"><p>CHF 1,502.95<\/p><\/td><td width=\"106\"><p>CHF 4'098.50<\/p><\/td><td width=\"109\"><p>CHF 16,390.70<\/p><\/td><td width=\"109\"><p>CHF 40,469.65<\/p><\/td><td width=\"86\"><p>CHF 89,399.95<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54194b1 elementor-widget elementor-widget-heading\" data-id=\"54194b1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tax on 2nd pillar withdrawals<br>\ncanton du Valais, commune de Sion<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f251a96 elementor-widget elementor-widget-text-editor\" data-id=\"f251a96\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table><tbody><tr><td width=\"110\"><p><strong> Withdrawal amount<\/strong><\/p><\/td><td width=\"108\"><p><strong>CHF 50,000<\/strong><\/p><\/td><td width=\"108\"><p><strong>CHF 100,000<\/strong><\/p><\/td><td width=\"111\"><p><strong>CHF 250,000<\/strong><\/p><\/td><td width=\"111\"><p><strong>CHF 500,000<\/strong><\/p><\/td><td width=\"90\"><p><strong>CHF 1,000,000<\/strong><\/p><\/td><\/tr><tr><td width=\"110\"><p><strong>Single person<\/strong><\/p><\/td><td width=\"108\"><p>CHF 2,185.55<\/p><\/td><td width=\"108\"><p>CHF 4,760.45<\/p><\/td><td width=\"111\"><p>CHF 14,483.20<\/p><\/td><td width=\"111\"><p>CHF 38,041.30<\/p><\/td><td width=\"90\"><p>CHF 103,000<\/p><\/td><\/tr><tr><td width=\"110\"><p><strong>Married person<\/strong><\/p><\/td><td width=\"108\"><p>CHF 2,100.40<\/p><\/td><td width=\"108\"><p>CHF 4,498.60<\/p><\/td><td width=\"111\"><p>CHF 14,052.20<\/p><\/td><td width=\"111\"><p>CHF 37,171.15<\/p><\/td><td width=\"90\"><p>CHF 101,400<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89ff741 elementor-widget elementor-widget-heading\" data-id=\"89ff741\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tax on 2nd pillar withdrawals <br>\ncanton de Fribourg, commune de Fribourg<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ad25c5 elementor-widget elementor-widget-text-editor\" data-id=\"8ad25c5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table><tbody><tr><td width=\"110\"><p><strong> Withdrawal amount<\/strong><\/p><\/td><td width=\"108\"><p><strong>CHF 50,000<\/strong><\/p><\/td><td width=\"108\"><p><strong>CHF 100,000<\/strong><\/p><\/td><td width=\"111\"><p><strong>CHF 250,000<\/strong><\/p><\/td><td width=\"111\"><p><strong>CHF 500,000<\/strong><\/p><\/td><td width=\"90\"><p><strong>CHF 1,000,000<\/strong><\/p><\/td><\/tr><tr><td width=\"110\"><p><strong>Single person<\/strong><\/p><\/td><td width=\"108\"><p>CHF 986<\/p><\/td><td width=\"108\"><p>CHF 3,260<\/p><\/td><td width=\"111\"><p>CHF 17,483<\/p><\/td><td width=\"111\"><p>CHF 46,583<\/p><\/td><td width=\"90\"><p>CHF 104,000<\/p><\/td><\/tr><tr><td width=\"110\"><p><strong>Married person<\/strong><\/p><\/td><td width=\"108\"><p>CHF 762<\/p><\/td><td width=\"108\"><p>CHF 2,723<\/p><\/td><td width=\"111\"><p>CHF 16,362<\/p><\/td><td width=\"111\"><p>CHF 45,362<\/p><\/td><td width=\"90\"><p>CHF 103,100<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b89be3 elementor-widget elementor-widget-heading\" data-id=\"1b89be3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Conclusion<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5712bce elementor-widget elementor-widget-text-editor\" data-id=\"5712bce\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\" translation-block\">It is possible to pay less tax when you withdraw from your 2nd<sup>pillar<\/sup>. To do this, simply spread your withdrawals over several tax periods to break the progression of the rate.<\/p><p>Our experts are on hand to discuss your situation and advise you on your pension arrangements.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2d6411b elementor-section-height-min-height elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"2d6411b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9636bdc\" data-id=\"9636bdc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-15f7df5 elementor-widget elementor-widget-heading\" data-id=\"15f7df5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ - 2nd pillar <\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-9e39ba3 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"9e39ba3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-4cb9898\" data-id=\"4cb9898\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cf13e23 elementor-widget elementor-widget-toggle\" data-id=\"cf13e23\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 08-05-2024 *\/\n.elementor-toggle{text-align:start}.elementor-toggle .elementor-tab-title{font-weight:700;line-height:1;margin:0;padding:15px;border-bottom:1px solid #d5d8dc;cursor:pointer;outline:none}.elementor-toggle .elementor-tab-title .elementor-toggle-icon{display:inline-block;width:1em}.elementor-toggle .elementor-tab-title .elementor-toggle-icon svg{margin-inline-start:-5px;width:1em;height:1em}.elementor-toggle .elementor-tab-title .elementor-toggle-icon.elementor-toggle-icon-right{float:right;text-align:right}.elementor-toggle .elementor-tab-title .elementor-toggle-icon.elementor-toggle-icon-left{float:left;text-align:left}.elementor-toggle .elementor-tab-title .elementor-toggle-icon .elementor-toggle-icon-closed{display:block}.elementor-toggle .elementor-tab-title .elementor-toggle-icon .elementor-toggle-icon-opened{display:none}.elementor-toggle .elementor-tab-title.elementor-active{border-bottom:none}.elementor-toggle .elementor-tab-title.elementor-active .elementor-toggle-icon-closed{display:none}.elementor-toggle .elementor-tab-title.elementor-active .elementor-toggle-icon-opened{display:block}.elementor-toggle .elementor-tab-content{padding:15px;border-bottom:1px solid #d5d8dc;display:none}@media (max-width:767px){.elementor-toggle .elementor-tab-title{padding:12px}.elementor-toggle .elementor-tab-content{padding:12px 10px}}.e-con-inner>.elementor-widget-toggle,.e-con>.elementor-widget-toggle{width:var(--container-widget-width);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2171\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2171\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewbox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewbox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">At what age should I start contributing to the 2nd pillar?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2171\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2171\"><p class=\" translation-block\">If you earn an annual salary in excess of <strong>CHF22,050<\/strong> in 2023, which is equivalent to around <strong>CHF1,837.50 per month<\/strong>, you start contributing to the second pillar from 1 January of the year following your 17th birthday, i.e. the year you turn <strong>18<\/strong> (only death and disability risks).<\/p><p>Then, from the 1st January following your 24th birthday, i.e. the year in which you turn 25, provided you still meet these income criteria, you start saving for your retirement under the second pillar.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2172\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2172\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewbox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewbox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What does it mean to buy back your 2nd pillar?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2172\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2172\"><p class=\" translation-block\">Buying into the 2nd<sup> pillar<\/sup> allows employees to make up for years of no or low contributions to their pension fund.<\/p><p>Buying back increases your retirement pension, improves death and disability benefits, and offers a tax advantage since the amount of the buy-back can be deducted from taxable income for the year concerned.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2173\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2173\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewbox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewbox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What happens to my 2nd pillar in the event of divorce?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2173\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2173\"><p>In the event of divorce, second-pillar assets are generally divided between the spouses.<\/p><p>If only one spouse has contributed to the second pillar (for example, if the other has devoted himself or herself to bringing up the children), he or she will normally have to share these assets on divorce.<\/p><p>However, if a spouse waives partition, the final decision rests with the judge.<\/p><p>For advice tailored to your particular circumstances, it is advisable to consult a lawyer in connection with your divorce.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2174\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2174\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewbox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewbox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What do I do when I leave\/change jobs?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2174\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2174\"><p class=\" translation-block\">If you change jobs, you should transfer your 2nd<sup> pillar<\/sup> to your new employer's pension fund.<\/p><p>If you leave your job, you will need to open a vested benefits account with an insurance company or bank.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\n    \"@context\": \"https:\\\/\\\/schema.org\",\n    \"@type\": \"FAQPage\",\n    \"mainEntity\": [\n        {\n            \"@type\": \"Question\",\n            \"name\": \"\\u00c0 partir de quel \\u00e2ge doit-on cotiser au 2\\u00e8me pilier ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Si vous touchez un salaire annuel d\\u00e9passant <strong>22\\u2019050 CHF<\\\/strong> en 2023, ce qui \\u00e9quivaut \\u00e0 environ <strong>1\\u2019837.50 CHF par mois<\\\/strong>, vous commencez \\u00e0 contribuer au deuxi\\u00e8me pilier \\u00e0 partir du 1er janvier de l&rsquo;ann\\u00e9e qui suit vos 17 ans soit l\\u2019ann\\u00e9e de vos <strong>18 ans<\\\/strong> (uniquement risques li\\u00e9s au d\\u00e9c\\u00e8s et \\u00e0 l\\u2019invalidit\\u00e9).<\\\/p><p>Puis, d\\u00e8s le 1er janvier apr\\u00e8s qui suit vos 24 ans soit l\\u2019ann\\u00e9e de vos 25 ans, \\u00e0 condition que vous remplissiez toujours ces crit\\u00e8res de revenu, vous commencez \\u00e0 \\u00e9pargner pour votre retraite dans le cadre du deuxi\\u00e8me pilier.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Que signifie racheter son 2\\u00e8me pilier ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Le rachat du 2<sup>\\u00e8me<\\\/sup> pilier permet aux employ\\u00e9s de compenser les ann\\u00e9es sans cotisations ou \\u00e0 faible cotisation aupr\\u00e8s de leur caisse de pension.<\\\/p><p>Le rachat augmente votre rente de retraite, am\\u00e9liore les prestations de d\\u00e9c\\u00e8s et d&rsquo;invalidit\\u00e9, et offre un avantage fiscal puisque le montant du rachat peut \\u00eatre d\\u00e9duit du revenu imposable de l&rsquo;ann\\u00e9e concern\\u00e9e.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Que devient mon 2\\u00e8me pilier en cas de divorce ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Lors d&rsquo;un divorce, les avoirs du deuxi\\u00e8me pilier sont g\\u00e9n\\u00e9ralement divis\\u00e9s entre les conjoints.<\\\/p><p>Dans le cas o\\u00f9 un seul conjoint a cotis\\u00e9 au deuxi\\u00e8me pilier (par exemple, si l&rsquo;autre s&rsquo;est consacr\\u00e9 \\u00e0 l&rsquo;\\u00e9ducation des enfants), il doit normalement partager ces avoirs lors du divorce.<\\\/p><p>Toutefois, si un conjoint renonce au partage, la d\\u00e9cision finale revient au juge.<\\\/p><p>Pour des conseils adapt\\u00e9s \\u00e0 votre cas, il est conseill\\u00e9 de consulter un avocat dans le cadre de votre divorce.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Que faire lorsque je quitte\\\/change d'emploi ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>En cas de changement d\\u2019emploi, il convient de transf\\u00e9rer votre 2<sup>\\u00e8me<\\\/sup> pilier dans la caisse de pension de votre nouvel employeur.<\\\/p><p>Si vous quittez votre emploie, vous devrez ouvrir un compte de libre passage aupr\\u00e8s d\\u2019une assurance ou d\\u2019une banque.<\\\/p>\"\n            }\n        }\n    ]\n}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>The 2nd pillar of the Swiss occupational pension scheme complements the first pillar. Its main objective? To provide you with a comfortable income once your working days are over.<\/p>\n<p>If you feel the call to move abroad, if you have an entrepreneurial spirit or if you are interested in buying a house, the second pillar offers you the possibility of withdrawing the capital you have saved before you reach retirement age.<\/p>\n<p>So not only does it prepare you for the future, it also supports you in your current projects, offering you flexibility and financial security at every stage of your journey.<\/p>","protected":false},"author":1,"featured_media":32232,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/32217"}],"collection":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/comments?post=32217"}],"version-history":[{"count":18,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/32217\/revisions"}],"predecessor-version":[{"id":32236,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/32217\/revisions\/32236"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/media\/32232"}],"wp:attachment":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/media?parent=32217"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/categories?post=32217"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/tags?post=32217"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}