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Who we help · Assignees

Financial advice for international assignees in Switzerland

An assignment package looks generous until you realise how much of it depends on tax equalisation, social-security agreements and small print about housing, education and home-leave. We help you read the contract, run the numbers and plan for what happens when the assignment ends.

Independent Free first call Swiss-regulated
In short

An international assignee in Switzerland is typically on a temporary contract (often 1-5 years), with social security covered either by Switzerland or by the home country under a totalisation agreement or - within the EU/EFTA - an A1 certificate that keeps the employee in the home-country system for up to 24 months (extendable). Many large employers apply tax equalisation, where the company guarantees the employee a 'hypothetical' home-country net and absorbs the difference vs the real Swiss tax. Assignees with genuinely temporary contracts can usually claim Swiss expatriate deductions for housing, school and relocation costs - rules tightened in 2018 and applied strictly since.

What you face

What assignees in Switzerland have to figure out

  1. 01

    Tax equalisation vs tax protection

    Tax equalisation: you pay a hypothetical home-country tax and the employer covers actual Swiss tax. Tax protection: you pay the lower of the two. The cash, the gross-up and the year-end reconciliation work very differently - and the contract wording matters.

  2. 02

    Social security: A1, totalisation or Swiss?

    EU/EFTA assignments often use an A1 certificate to keep the employee on home-country social security for up to 24 months, extendable. Non-EU assignments rely on bilateral totalisation agreements (e.g. with the US). Without either, you default into Swiss AHV/BVG.

  3. 03

    Host vs home payroll

    Some employers run a shadow Swiss payroll, others keep payroll at home and gross up the Swiss tax. The choice affects pension build-up, mortgage eligibility and what happens to unused pillar 3a / pillar 2 capacity.

  4. 04

    Expatriate deductions (Expatriate Ordinance)

    Genuinely temporary assignees with a clear home base can claim costs for housing, international-school fees and relocation. Since the 2018 reform, the rules are stricter (e.g. the home must remain available) and many cantons review claims carefully.

  5. 05

    Pension when there's no Swiss pillar 2

    If you stay on home-country payroll, you usually don't build pillar 2 in Switzerland. We help compare voluntary affiliation, private pillar 3a, and home-country pension top-ups to keep the long-term plan whole.

  6. 06

    Pillar 3a, equity and bonuses on assignment

    Pillar 3a is open to all Swiss tax residents - but practically only useful if you have Swiss-taxed earned income. RSU and bonus sourcing follow the days-worked rule, with potential extra reporting in your home country.

  7. 07

    End-of-assignment and repatriation

    Pillar 2 vested benefits, pillar 3a withdrawal, departure tax, account closure and the move back home all need a 6-12 month runway. The best time to plan the exit is at the start, not the end.

Free first call

Get a second opinion on your assignment package

In a 30-minute call we read your assignment letter, run the equalisation, check your social-security status and tell you the three moves that most often save assignees real money over a 2-3 year contract.

Why assignees work with us
Up to 24mo
A1 stay on home social security (extendable)
Expat dedns
Claimable where genuinely temporary
100%
Independent - no in-house products
CHF 0
First consultation - no obligation
How we work

How we work with assignees

A clear three-step process designed to fit a 1-5 year assignment cycle.

1 · Free discovery call

30 minutes on video. We review your assignment letter, social-security paperwork, family situation and length of assignment.

2 · Your assignment roadmap

A written plan covering tax equalisation reading, expat deductions, pension strategy, health cover and a clear pre-repatriation checklist.

3 · Implementation and exit

We help you execute through the assignment and run the end-of-assignment process - pillar 2, pillar 3a, account closure, departure tax - 6-12 months before the move home.

Ask us anything

Ask an assignment-specific question

Type your question about tax equalisation, A1, expat deductions or end-of-assignment planning. A real Hello Expats advisor reads every message and replies personally - usually within one working day.

FAQ

Assignee questions we hear most often

What is tax equalisation and how is it calculated?
Under tax equalisation, your employer guarantees you the net you would have had at home (a 'hypothetical tax'), and absorbs the difference vs the real Swiss tax. In practice the employer typically grosses up your Swiss income to cover its own tax cost, and reconciles annually based on your real Swiss tax return. The contract should specify what income is in scope (base, bonus, equity), and how non-employer income is treated.
Do I have to join Swiss social security?
Not always. If you're an EU/EFTA national posted to Switzerland by an EU/EFTA employer, an A1 certificate can keep you on home-country social security for up to 24 months, extendable up to typically 5 years by agreement. For non-EU assignees, a bilateral totalisation agreement (e.g. Switzerland-USA, Switzerland-Japan) may achieve the same. Without either, you default into Swiss AHV/BVG from day one.
Can I claim expat deductions on my Swiss tax return?
If your assignment is genuinely temporary (typically up to five years), you keep a home outside Switzerland and your employer hasn't already covered the cost tax-free, you may deduct housing in Switzerland, international-school fees and qualifying relocation costs. The 2018 reform tightened the rules, and several cantons now scrutinise claims carefully - documentation matters.
Should I take Swiss health insurance or stay on an international plan?
The default for Swiss residents is KVG / LAMal, mandatory within 3 months of arrival. Assignees can request an exemption if they hold a comparable international plan, but Swiss authorities check this strictly. For many short, family-friendly assignments KVG plus targeted supplementary cover is simpler and cheaper; for very mobile global assignees an international plan can still win.
What happens to my pension when the assignment ends?
If you've built Swiss pillar 2, the balance transfers to a vested-benefits foundation when you leave the Swiss employer. Depending on where you move next (EU/EFTA vs elsewhere) and your reason for leaving (retirement, self-employment, leaving Europe), you may be able to withdraw the lump sum - taxed at favourable lump-sum rates in the foundation's canton. The pre-departure planning - which canton, how to split the balance - usually starts 12 months before the exit.
Is pillar 3a worth it for a 2-3 year assignment?
Often yes, but the calculation is finer. The Swiss income-tax deduction (up to CHF 7'258 in 2025 for employees with pillar 2) is genuine, but the funds are typically locked until retirement unless you leave Switzerland permanently to a non-EU country, become self-employed or buy your primary residence. For assignees planning to return to the EU/EFTA, the funds stay locked in vested benefits - which can still be efficient, but is worth modelling deliberately.
Next step

Let's pressure-test your Swiss assignment

A 30-minute call with an independent Hello Expats advisor - no obligation, no fees. We read your contract, run the equalisation and plan the assignment from arrival to repatriation.

Book a free assignee consultation