How do foreigners apply for expat tax benefits within the Swiss pension scheme?

Expats Tax Benefits: Expats working in Switzerland can buy into the second pillar. The amount is limited within the first five years. They can also contribute to pillar 3a and benefit from the respective tax deductions. If the foreign individual is subject to withholding tax but is not required to file a tax return, the tax benefits need to be applied for by filing a tariff correction request to the appropriate tax authority. Based on this tariff correction request, the withholding tax burden shall be reduced accordingly.

Please note that the deadline for filing the tariff correction form in most of the cantons is at the end of March of the following calendar year. This deadline cannot be extended. If a foreign individual is required to file a tax
return, the respective tax benefits can be applied for in the tax return.

Our services for expatriates:

What makes us unique ?


Knowledge of relevant tax issues

  • We have comprehensive knowledge of local and foreign tax laws and can provide you with premium services and assistance needed for your business. New developments in global tax law means that companies need continuous provide further training for their tax and legal staff which can be expensive and time consuming. Our experts are always up-to-date with the latest global trends and will work diligently with you from start to finish.

Keeping deadlines

  • Our experts ensure that all your documents are complete and are handed in on time to the relevant tax office and keep track of all relevant timelines.

Tax Representation

  • Our experts provide comprehensive hands-on support and advice on all tax return related questions and will represent you at the tax office where necessary and help initiate appeals and other claim procedure on your behalf.

Minimising tax burden

  • We offer an optimal tax consulting service incorporating medium and long-term tax planning with the aim of achieving the lowest possible tax burden on your business.