Double taxation agreement
A treaty between two countries that decides which one taxes which income, so you are not taxed twice.
For Swiss retirees abroad, treaties decide how AHV, pension-fund pensions and lump sums are taxed. Rules differ by country.
Related terms
- Tax residenceThe country where you are taxed on your worldwide income, usually where you live and have your main ties.
- Withholding taxTax deducted at source from dividends and interest, such as the 35 % Swiss withholding tax, partly reclaimable.
- Geo-arbitrageEarning or saving in a high-cost country and living in a cheaper one.
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Retire abroad
Retiring abroad from Switzerland: what actually changes
Lower costs are only part of it. What happens to your AHV, pension fund, Pillar 3a, health insurance and taxes when you leave Switzerland to retire.