Scenario
Moving from Switzerland → Germany · Swiss Occupational PensionsYour Swiss Pension Fund After Moving to Germany
You are moving from Switzerland to Germany and have benefits accrued with a Swiss pension fund. Your planning depends on whether the funds remain in Switzerland, pension payments begin or a lump-sum withdrawal is planned. The composition of your benefits, your residence circumstances and the sequence of events are equally important. This page guides you through the main issues and explains which documents are needed.
Overview
Plan Your Move and Pension Benefits Together
A residence or habitual abode in Germany generally establishes unlimited German income tax liability. If connections to Switzerland continue, your residence under the double taxation agreement must also be examined.
Set out your move, the end of your Swiss employment and any planned benefit payment in a single timeline. Registration, taking up your home, the withdrawal application and the actual payment should be clearly documented.
The review requires both details of your personal circumstances and documents from the pension institution. An account balance alone is insufficient to prepare for a withdrawal.
Include the Swiss Pension Arrangements
Withdrawal options, applications and coordination with the Swiss pension institution also form part of the preparation. TaxRep Switzerland provides further information on retirement provision and pensions between Switzerland and Germany.
Review Framework
Four Areas for Your Pension Planning
Begin with your residence circumstances. Then identify your pension entitlements, the planned payment and the treatment in both countries.
- Residence, tax liability and treaty residence
- Pension institution and composition of your entitlements
- Type of benefit and planned payment date
- Tax returns and Swiss withholding tax procedures
Your Move
Record when you take up your home, the relocation timeline and your personal connections to both countries.
Entitlements
Gather pension statements, plan regulations and certificates from the institutions involved.
Benefit Options
Compare pension payments, a lump sum or retaining the funds against your personal goals.
Administration
Prepare tax calculations, returns, supporting documents and potential refund applications.
Funds in Switzerland
What Happens to Your Pension Fund After the Move?
Clarify with your employer and pension institution whether your coverage will continue or an exit benefit will become due. Ask for written confirmation of the proposed steps and the applications required.
Employment Continues
If you continue working in Switzerland, contribution certificates, work locations and insurance arrangements should be included in the review.
Employment & Social SecurityVested Benefits
When transferring to a vested benefits institution, retain the transfer confirmation and the full history of your pension funds.
Vested Benefits Account After MovingCash Withdrawal When Leaving Switzerland
When moving to Germany, a cash withdrawal of mandatory pension funds on the grounds of departure is generally prohibited if you are subject there to compulsory insurance for old age, disability and survivors' benefits. The extra-mandatory portion must be assessed separately.
Distinguish a Transfer from a Payment
Under the German tax authorities' guidance, a direct transfer of exit benefits between Swiss pension institutions generally creates neither taxable income nor deductible pension contributions because there is no receipt or payment by the individual. A payment to you requires a separate review.
Clarify Withdrawal Conditions Before Applying
Restrictions on cash withdrawals on the grounds of departure must be distinguished from retirement benefit payments or early withdrawals for home ownership. Ask the institution to confirm the specific withdrawal grounds and the supporting documents required.
German Tax Classification
Distinguish Mandatory Benefits, Extra-Mandatory Benefits and Payment Type
German taxation distinguishes between statutory minimum pension provision, known as the Obligatorium, and additional provision, known as the Überobligatorium. Request a certificate showing the allocation of the actual benefit between these two portions.
Regular Pension Fund Payments
The mandatory portion is generally taxed according to the applicable taxable percentage. A life annuity from the extra-mandatory portion is generally taxed on its deemed earnings portion, known as the Ertragsanteil.
Preparation requires the pension commencement date, the allocation of benefits and the institution's annual payment statements.
Pensions & the Tax TreatyA Lump-Sum Payment
Mandatory lump-sum benefits are generally included under section 22 of the German Income Tax Act (EStG) using the applicable taxable percentage. Extra-mandatory lump-sum benefits fall under the insurance rules in section 20(1), no. 6 EStG. The contract commencement date and applicable version of the law are important.
Have the expected net payment calculated before withdrawing the funds, taking your other income into account as well.
Lump-Sum Withdrawal with German ResidenceTax Exemption Cannot Be Assumed
Tax exemption for older contracts and reduced-rate treatment of lump-sum benefits require examination of the relevant conditions. A long period of employment in Switzerland alone does not resolve these questions.
Timing
Prepare for a Benefit Payment Around the Time of Your Move
If a payment is expected close to your move, the review should cover the full sequence of events. Disclose any existing German residence, such as a home that remains available to you.
Comparing the available options requires firm information from the pension institution: Which benefits can you choose, what application deadlines apply and when could a payment actually be made?
Before Making Your Decision
Obtain benefit offers, record your personal goals and clarify outstanding withdrawal questions with the institution.
In the Year of Your Move
Document your residence circumstances, the end of employment, the application and the payment in a single timeline.
After Receiving the Benefit
Gather the payment statement, bank confirmation and tax certificates for your tax return and any further applications.
Registration Is Only Part of the Facts
Your actual living circumstances determine the residence assessment. Plan a payment using a fully documented relocation timeline.
Germany–Switzerland
Review Swiss Withholding Tax and the Treaty Separately
A Swiss tax deduction does not conclusively establish which country may tax the benefit under the treaty. The distinction between benefits arising from previous private-sector and public-sector employment is particularly important.
Determine the Taxing Rights
Identify your former employer, the underlying employment relationship and the origin of your entitlements. This history should also be documented if a payment is subsequently made by a vested benefits institution.
Classification under German income tax law and the allocation of taxing rights under the treaty are separate steps in the analysis.
Treatment Under the Tax TreatyPrepare the Refund Procedure
Where a treaty refund is available, prepare the application, payment statement and the required confirmation from the German tax authority. The competent authority and applicable deadlines must be identified.
Benefits from previous public-sector employment may receive different treatment. A refund should therefore not be assumed.
Withholding Tax on Pension BenefitsOther Questions
Include Your Other Retirement Entitlements
Prepare an overview of all your retirement entitlements. The following topics help you prepare for a review of your overall circumstances.
Your Funds Are Already Held by a Foundation
Supplement your previous pension fund documents with transfer records and current account statements. This keeps the development of your funds traceable.
Vested Benefits Account After MovingAdditional Restricted Retirement Savings
Include contracts and statements for your pillar 3a accounts or insurance policies. These entitlements require their own classification.
Pillar 3a with German ResidenceSwiss State Pension
Add AHV pension decisions or forecasts and any other pension entitlements to your overview. This helps with coordinated income planning.
Swiss AHV in GermanyYour Overall Change of Residence
Include employment, other income, homes and family circumstances when preparing for your move.
Moving from Switzerland → GermanyChecklist
Documents for Reviewing Your Swiss Pension Fund
Residence and Relocation
Moving date, when you take up your German home, Swiss deregistration, homes retained and your family's living circumstances.
Pension Institution
Name and registered office of the pension fund or vested benefits foundation, pension statements, plan regulations and current benefit offers.
Allocation of Entitlements
A certificate identifying the mandatory and extra-mandatory portions, together with the corresponding allocation of the planned pension or lump-sum benefit.
Coverage History
Joining date, previous employers, contribution history, pension buy-ins, early withdrawals and transfers between institutions.
Planned Benefit Payment
Withdrawal grounds, preferred benefit type, application, expected payment date and pension commencement date, where applicable.
Taxes and Other Income
Withholding tax statements, previous tax assessments, expected other income and details of other retirement benefits.
Further Reading
Explore the Individual Tax Questions
Depending on your benefit type and starting position, the following articles help with further preparation.
Swiss Pension Fund with German Residence
The German classification of Swiss occupational pension provision and the benefit documentation required.
Read the ArticleLump-Sum Withdrawal with German Residence
Preparing for a lump-sum payment and examining its German tax consequences.
Read the ArticlePensions Under the Germany–Switzerland Tax Treaty
The allocation of taxing rights and the significance of your previous employment.
Read the ArticleSwiss Withholding Tax on Pension Benefits
Examining whether a refund is available and preparing the supporting documents required.
Read the ArticleLegal Provisions and Official Guidance
Relevant provisions include section 1 EStG , section 20 EStG , section 22 EStG and the Germany–Switzerland double taxation agreement. The German Federal Ministry of Finance guidance dated 27 July 2016 , taking subsequent legislative changes into account, and the BVG Guarantee Fund guidance on cash withdrawals after departure should also be consulted. These links lead to German-language sources.
Related Topics
Your Retirement Provision in the Wider Context
Retirement Provision & Pensions
Pension funds, vested benefits, AHV and private retirement provision between Germany and Switzerland.
Explore the TopicTax Residence & Relocation
Residence, treaty residence and preparing for your move to Germany.
Explore the TopicEmployment & Social Security
Swiss employment, cross-border work and insurance arrangements.
Explore the TopicTax Returns & Reporting Obligations
Reporting pension benefits, supporting documents and coordination with the tax authorities.
Explore the TopicGermany–Switzerland Tax Advice
Moving to Germany with a Swiss Pension Fund?
We review your residence circumstances, the composition of your pension entitlements and the tax consequences of a planned payment. This provides the basis for coordinating the withdrawal, your German tax return and any potential Swiss withholding tax refund procedure.
Request a Pension Fund Tax Review