What are my tax obligations when leaving Switzerland?

When leaving Switzerland, you must deregister with your municipality (Einwohnerkontrolle) and notify the cantonal tax authority. You will be assessed for the partial year you were resident — from January 1 to your departure date. Income is pro-rated; deductions may be adjusted.

Switzerland does not have a formal exit tax on unrealised gains for individuals (unlike some EU countries). However, Pillar 2 capital can be released on departure: EU/EFTA nationals can only withdraw the over-mandatory portion; non-EU/EFTA nationals can withdraw everything. Pillar 3a can be fully withdrawn on departure, taxed at the reduced lump-sum rate.

You may still owe Swiss tax after departure if you retain Swiss income sources (rental income, pension payments, board fees) — these are taxed via Quellensteuer withholding. If you owe a tax refund for the partial year, you need to provide a foreign bank account for the payment. Keep your Swiss bank account open until all tax assessments are finalized.

This is general information only, not professional tax advice. Consult a qualified tax professional for your specific situation.