How to handle Swiss taxes before leaving

Introduction

If you’re preparing to leave Switzerland, making sure your tax situation is in order is an essential part of the process. Whether you’re taxed at source or file annual tax returns, here’s what to consider so you can leave with peace of mind. Specific information for legitimation card holders is available further below.

Notify the authorities about your departure

• You must deregister at your commune (municipality) and present yourself at the Administration fiscale cantonale (Rue du Stand, Genève) at least 15 days before departure using the official departure form.
• This announces your move to both canton and municipal tax authorities.

Understand your tax status

• Foreigners without a C permit pay tax at source, deducted from salary.
• Swiss citizens or C‑permit holders file a yearly tax return.
• Both groups will receive a final tax assessment after departure.

Visit the tax office before you leave

• Go in person to declare your departure and settle your tax situation, even if taxed at source.
• Bring deregistration confirmation, salary certificates, pension fund info, and deduction documents (childcare, insurance, education).
• If leaving between January and May, you may need to file two returns: one for the previous year, one for the current year until departure.
• The tax office issues a provisional assessment and notifies you of any tax due or refund.

Request reimbursement of instalments

• If you paid tax instalments (acomptes) in Geneva, you can request reimbursement by submitting a form attested by your new commune.
• Send it to the canton’s Service du recouvrement. Refund is issued unless there are outstanding debts.

Check withholding tax at contract end

• If taxed at source, deductions stop when your employment contract in Geneva ends.
• No additional steps are needed for these withholding taxes.

Inform your employer and pension funds

• Tell your employer so final salary and taxes are handled correctly.
• Contact your pension fund to understand payout options based on destination (EU/EFTA or not).
• You may withdraw supplementary pension capital; mandatory parts depend on destination.

Check your withholding tax situation

• If you had high deductions or unpredictable income, you may qualify for an ordinary assessment even if taxed at source.
• Filing retroactive reassessment could result in a refund.

Legitimation card holders

• Most legitimation card holders are tax-exempt and are not registered with the cantonal tax office.
• In general, they do not need to take action when leaving Switzerland.
• However, exceptions exist, for example, some holders of a type H legitimation card may have taxable income in Switzerland and may have had to register with the tax office.
• If you’re unsure whether you are registered or have a tax obligation, it is recommended to contact the tax office before leaving.

Plan for future correspondence

• Provide forwarding address and consider appointing a Swiss representative to receive mail.
• Ensure you can access Swiss e‑tax platforms or banking from abroad.

Settle any final payments or refunds

• After final assessment, pay any taxes owed or receive refund via Swiss bank transfer.
• Keep your account open until the process completes.
• Delays in payment may incur interest charges.

Ongoing Swiss tax obligations

• Non‑residents may have limited tax liabilities if retaining Swiss assets, property, business or pension.
• The canton where you file may vary based on asset type; verify before departure.

Conclusion

Swiss tax procedures can take several months. Starting early and following official rules ensures a smooth departure without unexpected tax issues.