Occupational pension and retirement

LPP pension buy-backs

Deductibility of buy-backs, multi-year planning and the three-year blocking period before a lump-sum withdrawal.

Occupational pension and retirement

Deductibility of buy-backs, multi-year planning and the three-year blocking period before a lump-sum withdrawal.

Going further

Related areas.

Comparison of the taxation of capital and annuity, reduced rates on lump-sum benefits and timing of withdrawals.

Pillar 3a deductions, taxation of withdrawals and articulation with occupational pension provision.

Treatment of pension assets on leaving Switzerland, tax at source on capital benefits and applicable treaties.

CTAX

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