Knowledge: Swiss salary, taxes and pension
In-depth practical guides on the main topics around salary, taxes and pension in Switzerland. All articles are reviewed by Martin Seeland, a lawyer with two state law exams and Big Four Manager experience in international tax law.
Pillar 3a 2026
Contribution limits, the new retroactive buy-ins, tax savings per canton and withdrawal strategy. 2026.
Read the article →Withholding Tax 2026
Rate codes A-T, cantonal comparison, NOV application by March 31 and frequently overlooked deductions.
Read the article →Cross-border Commuters Germany-Switzerland
4.5% flat-rate withholding plus German income tax, KVG opt-out, 60-day rule and home-office thresholds 2026.
Read the article →Cantonal Move and Taxes
December 31 cut-off, pillar 3a payouts under the maturity principle, Zurich-Wollerau example and EP27 reform.
Read the article →Imputed rental value abolition 2029
Vote on 28.09.2025 accepted with 57.73 % yes, in force from 1.1.2029. What is abolished, who benefits, what to do in 2026-2028.
Read the article →