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Purchases in the 2nd pillar or company pension scheme:- on your company pension statement which you receive every year there is at the bottom how much you are allowed to purchase voluntarily on top of what you have contributed so far. This is also tax free. Note you should consult your local tax office before you invest a huge lump sum as they may not accept it all ie you need to make a payment in proportion to your income and not to reduce your tax liability to zero!!!
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If anyone has any questions I will be pleased to answer. | |
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Great overview, thanks! Could you clarify the following:
- Where can I find legislation stating that such purchases into the 2nd pillar are tax free and that they can be claimed as deductions from Quellensteuer?
Is this it or related?
"Steuerfrei sind: [...] der Vermögensanfall aus rückkaufsfähiger privater Kapitalversicherung, ausgenommen aus Freizügigkeitspolicen." (SR 642.11 Art 24b)
- When taxes on capital payouts related to 2nd pillar are mentioned, does this include only voluntary contributions? For instance, in Bern, up to CHF 5,000 is tax-free:
"Kapitalleistungen unter CHF 5'000 sind steuerfrei. Dies gilt bei Ehepaaren für jeden Ehepartner einzeln, auf seine Kapitalleistung bezogen."
http://www.taxinfo.sv.fin.be.ch/de/T...2-7c54599cedb0
It would be harsh if the mandatory 2nd pillar "deductions" taken by the employer at source were taxed again, when one leaves the country and wants 2nd pillar back, but I just want to make sure.
Thanks ...