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Moving to and from Switzerland

What the exact date triggers

Arriving or leaving mid-year splits your tax year in two, and each part follows different rules. The date that counts is the one recorded by the tax administration and your commune, which does not always match the day you moved.

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On this page
01

Your checklist, in order

A few questions, and you get the list of steps that apply to you, in the order they are done.

Checklist · guidanceDeadlines checked on 27 September 2026

This list is guidance and does not replace a review of your situation.

02

Arriving

Health insurance

Compulsory, and to be taken out within a set period after taking up residence. If taken out in time, cover is backdated to your arrival date; after that, it only starts when you join, and a premium surcharge may apply.

Tax

Depending on your permit and your situation, you will be taxed at source or under the ordinary system. Your first year is a partial year: income is annualised to determine the rate, but only actual income is taxed.

Income and assets left abroad

They are not necessarily taxable in Switzerland, but they often count towards determining your rate. This is the most commonly misunderstood aspect of arriving.

Health insurance

three months after taking up residence in Switzerland; if you join within that period, cover starts from your arrival
Source: art. 3(1) and 5(1) LAMal · checked on 27 September 2026
03

Leaving

  1. Deregistering

    With your commune and the tax administration. It sets the end of your tax liability, and it is not automatic.

  2. The tax year of departure

    A partial year, with the same annualisation as on arrival. The assessment often arrives after you have left, so the administration needs your new address.

  3. Your second pillar

    Leaving Switzerland permanently opens, depending on where you go, the possibility of withdrawing all or part of your occupational pension savings. The mandatory portion stays blocked if you move to an EU or EFTA state and remain subject to compulsory insurance there. No withdrawal is possible on moving to Liechtenstein; a full withdrawal is possible on moving to the United Kingdom.

    1. Withdrawal possible on leaving permanently
    2. With the spouse's written consent; to the EU
    3. Iceland or Norway with compulsory insurance there
    4. The mandatory part stays blocked and the extra-mandatory part is paid; excluded for Liechtenstein
    Source: art. 5 and 25f LFLP; OFAS · checked on 27 September 2026

  4. Withholding tax on the lump sum

    Deducted where the pension institution has its seat, and sometimes recoverable under the tax treaty with your new country.

04

What complicates things

  1. A spouse who stayed abroad

    Or who left before you.

  2. A property

    Kept in your former country, or bought before leaving.

  3. Work that continues

    For an employer in your former country, or your new one.

  4. Arriving and leaving in the same year

    Or moving between two cantons.

05

Also worth planning

Withholding tax in Switzerlandwith a B or L permit, your salary is in principle taxed at source, and the rate applied is worth checkingTax returnyour first and last returns cover a partial year, with income that has to be annualisedRetirement: lump sum or pensionif your departure coincides with the end of your working life, the choice between lump sum and pension is made at the same time

Preparing your arrival or departure

Let us know the date, the canton and your family situation. We will set out the steps that follow, and in what order.

Prepare your move