Cantonal move and taxes 2026: cut-off, pillar 3a, pitfalls

Reviewed by Martin Seeland, lawyer with two state law exams and Big Four Manager experience in international tax law.

Key takeaways

• For inter-cantonal moves, December 31 decides. The canton of residence at year-end taxes the whole year, including federal income tax.
• No pro-rata split: someone moving on November 30 still pays the new canton for the whole year. Prepayments to the old canton are refunded.
• For pillar 3a and BVG, the maturity principle applies (BGE 142 II 182): residence on the payout date counts. Timing the withdrawal is the lever.
• Family with CHF 200,000 gross, Zurich to Wollerau (SZ): annual saving of around CHF 17,000-19,500.
• EP27 reform in preparation: from January 1, 2027, federal tax on pension withdrawals above CHF 100,000 will rise significantly.

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