\ud83d\udc49 The taxpayer, aged 42, made two withdrawals totalling 35% from her pension savings in mid-July and late September, just before leaving Switzerland at the end of September. Her pension savings were then transferred to two vested benefits accounts in a canton with a favourable tax regime. She obtains a 17-month residence permit abroad, which is subsequently extended to 3.5 years. The cantonal migration office retains her C permit for up to four years after her departure. Her Swiss employer did not wish to reinstate her upon her eventual return to one of its subsidiaries.
The cantonal judges held in essence:
such buybacks just before leaving Switzerland are unusual
the buy-backs were carried out while the taxpayer knew that she was going to leave Switzerland and her pension institution
Subject to a few administrative steps, the taxpayer can make a capital withdrawal from one or both of their vested benefit accounts at any time.
the fact that these trust accounts are held with institutions located in a canton with attractive tax rates shows an intention to have capital taxed in a preferential manner
The Swiss employer is not prepared to reintegrate the female taxpayer into a Swiss subsidiary of the group.
\u27a1\ufe0f Redemptions in previous years ranged from 8 to 25% of disputed redemptions
At 42, the taxpayer still had time to build up her retirement provision.
Allowing the deductibility of its buybacks would lead to substantial tax savings.
Federal judges have followed the lead of cantonal judges and ruled that there was tax evasion.
The ruling is in French. It is a Neuch\u00e2tel case. It must be read in parallel with ruling 9C_350\/2024 concerning the taxpayer's cohabitee.<\/p>\n\n\n\n
Federal Tribunal, judgment 9C_349\/2024, of 21 February 2025<\/p>","protected":false},"excerpt":{"rendered":"
\ud83d\udc49 La contribuable, 42 ans, effectue mi-juillet et fin septembre deux rachats repr\u00e9sentants 35% de ses avoirs de pr\u00e9voyance juste avant de quitter la Suisse fin septembre. Ses avoirs de pr\u00e9voyance sont ensuite transf\u00e9r\u00e9s sur deux comptes de libres passage dans un canton \u00e0 la fiscalit\u00e9 avantageuse. Elle obtient \u00e0 l’\u00e9tranger un permis de 17 […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-181","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\n