{"id":394,"date":"2026-08-03T08:03:19","date_gmt":"2026-08-03T08:03:19","guid":{"rendered":"https:\/\/invexa.swiss\/?p=394"},"modified":"2026-09-14T08:17:12","modified_gmt":"2026-09-14T08:17:12","slug":"returning-to-switzerland-after-2nd-pillar-withdrawal","status":"publish","type":"post","link":"https:\/\/invexa.swiss\/en\/retour-en-suisse-apres-retrait-du-2eme-pilier-lpp\/","title":{"rendered":"Return to Switzerland After Withdrawing Your 2nd Pillar (BVG\/LPP)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"394\" class=\"elementor elementor-394\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cc90e85 e-con-full e-flex e-con e-parent\" data-id=\"cc90e85\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-20f876c e-con-full e-flex e-con e-child\" data-id=\"20f876c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4538e91 e-con-full e-flex e-con e-child\" data-id=\"4538e91\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a0e8d0 elementor-widget elementor-widget-heading\" data-id=\"4a0e8d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">In short<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf4caca elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"bf4caca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">A permanent departure from Switzerland allows for the cash withdrawal of the vested benefits of the 2nd pillar, with the written consent of the spouse or registered partner<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Departure for an<strong>EU\/EFTA country:<\/strong> only the <strong>extra-mandatory portion<\/strong> can be withdrawn in cash; the mandatory part remains blocked in Switzerland until retirement or a pension case<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">If the entire 2nd pillar has been withdrawn, returning to Switzerland implies starting <strong>from scratch<\/strong> in terms of BVG coverage<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">A <strong>voluntary buyback<\/strong>, which is fully deductible from taxable income, makes it possible to restore lost benefits<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Unless you return to work immediately, the funds must be deposited into a <strong>vested benefits account or deposit<\/strong><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-980cdb0 elementor-widget elementor-widget-heading\" data-id=\"980cdb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Is the 2nd Pillar?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6f0d05 elementor-widget elementor-widget-text-editor\" data-id=\"d6f0d05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">The <a href=\"https:\/\/invexa.swiss\/en\/second-pillar\/\">2nd pillar<\/a>, also known as <strong>occupational pension provision<\/strong> or LPP (Occupational Pension Act), is a <strong>mandatory<\/strong> insurance system in Switzerland for employees whose income exceeds a certain threshold, forming part of the <a href=\"https:\/\/invexa.swiss\/en\/swiss-retirement\/\">three-pillar concept<\/a>. Its purpose is to <strong>supplement<\/strong> the benefits provided by <a href=\"https:\/\/invexa.swiss\/en\/avs-pensions-contribution-amounts\/\">AVS\/OASI<\/a>, to ensure adequate income at retirement, in the event of disability, or in the event of death. Jointly funded by employer and employee, it's based on the principle of individual <strong>capitalization<\/strong>: each insured person saves for their own retirement.<\/p><p class=\"translation-block\">2nd pillar benefits can be received starting at age 58 at the earliest, as part of <a href=\"https:\/\/invexa.swiss\/en\/early-retirement-switzerland\/\">early retirement<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b097438 elementor-widget elementor-widget-image\" data-id=\"b097438\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"512\" src=\"https:\/\/invexa.swiss\/wp-content\/uploads\/2026\/08\/Le-2eme-pilier-dans-le-systeme-de-prevoyance-suisse-e1750241469766-1024x655.png\" class=\"attachment-large size-large wp-image-479\" alt=\"The 2nd pillar in the Swiss pension system\" srcset=\"https:\/\/invexa.swiss\/wp-content\/uploads\/2026\/08\/Le-2eme-pilier-dans-le-systeme-de-prevoyance-suisse-e1750241469766-1024x655.png 1024w, https:\/\/invexa.swiss\/wp-content\/uploads\/2026\/08\/Le-2eme-pilier-dans-le-systeme-de-prevoyance-suisse-e1750241469766-300x192.png 300w, https:\/\/invexa.swiss\/wp-content\/uploads\/2026\/08\/Le-2eme-pilier-dans-le-systeme-de-prevoyance-suisse-e1750241469766-768x491.png 768w, https:\/\/invexa.swiss\/wp-content\/uploads\/2026\/08\/Le-2eme-pilier-dans-le-systeme-de-prevoyance-suisse-e1750241469766.png 1478w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-548962e elementor-widget elementor-widget-heading\" data-id=\"548962e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Withdrawal of the 2nd Pillar Upon Departure<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff6cf26 elementor-widget elementor-widget-heading\" data-id=\"ff6cf26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Withdrawal Conditions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20f09e2 elementor-widget elementor-widget-text-editor\" data-id=\"20f09e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">When an insured person <strong>permanently leaves<\/strong> Switzerland, they can <a href=\"https:\/\/invexa.swiss\/en\/conditions-retrait-2eme-pilier\/\">request a cash payout of their 2nd pillar vested benefits<\/a>, provided they can supply proof (a certificate of permanent departure from the residents' registration office, deregistration from AVS\/OASI, etc.). This early withdrawal is subject to a reduced tax rate, separate from income, and requires the written consent of the spouse or registered partner.<\/p><p class=\"translation-block\">Since the agreement on the free movement of persons between Switzerland and the EU took effect, cash withdrawals of the mandatory LPP portion are <strong>no longer possible<\/strong> if the person moves to an <strong>EU or EFTA<\/strong> member country and remains subject there to an equivalent social security scheme (covering old age, disability, and survivors).<\/p><p>In that case:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e1cc16 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2e1cc16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Only the <b>extra-mandatory portion<\/b> can be withdrawn in cash.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The <b>mandatory part<\/b> must remain in a vested benefits account or policy in Switzerland until the statutory retirement age or until a qualifying event occurs (disability or death).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a173a8b elementor-widget elementor-widget-text-editor\" data-id=\"a173a8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThis rule is intended to prevent double benefits from pension systems and to ensure that LPP funds are actually allocated to retirement savings.\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-81d0e82 e-con-full e-flex e-con e-child\" data-id=\"81d0e82\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-35be8ef e-con-full e-flex e-con e-child\" data-id=\"35be8ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7af78d4 elementor-widget elementor-widget-heading\" data-id=\"7af78d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Mandatory vs. Extra-Mandatory Portions Under the LPP<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1f1511 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"c1f1511\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Mandatory LPP portion: <\/b>This is the legal minimum provided by the Federal Act on Occupational Retirement, Survivors\u2019 and Disability Pension Plans (BVG\/LPP). It corresponds to the mandatory pension provision covering coordinated salaries between CHF 26,460 and CHF 90,720 in 2026.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Extra-mandatory portion:<\/b> refers to any amount exceeding this legal minimum. Some pension funds offer more generous coverage than is required by law.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f459d8d elementor-widget elementor-widget-heading\" data-id=\"f459d8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Happens When You Return to Switzerland?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8451e6c elementor-widget elementor-widget-heading\" data-id=\"8451e6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">If the Entire 2nd Pillar Has Been Withdrawn<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29779ee elementor-widget elementor-widget-text-editor\" data-id=\"29779ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">When someone returns to Switzerland after withdrawing their 2nd pillar in <strong>full<\/strong>, they no longer have <strong>any coverage<\/strong> at all under occupational pension provision \u2014 including the mandatory BVG\/LPP portion. They're effectively starting from scratch: no BVG\/LPP pension rights can be paid out at retirement for the time spent abroad, unless <a href=\"https:\/\/invexa.swiss\/en\/second-pillar-buyback\/\">a buy-in<\/a> is made.<\/p><p class=\"translation-block\">This situation is common among those who moved <strong>outside Europe<\/strong>, or who became self-employed abroad. While the withdrawal was subject to <strong><a href=\"https:\/\/invexa.swiss\/en\/withdrawal-tax-2nd-pillar\/\">capital withdrawal tax<\/a><\/strong>, it isn't possible to simply put that money back into a Swiss pension fund as-is upon return. A <strong>voluntary buy-in<\/strong> will be needed to fill this gap.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d15cb1 elementor-widget elementor-widget-heading\" data-id=\"8d15cb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Restoring Your Occupational Pension Rights<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8bcb9c elementor-widget elementor-widget-text-editor\" data-id=\"e8bcb9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Swiss system allows insured persons to buy back missing pension years, including those \u00ablost\u00bb following a withdrawal upon moving abroad. This buyback is considered a voluntary buyback and can be made:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb24da3 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"eb24da3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">as soon as the insured person is affiliated with a pension fund in Switzerland again,<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">within the limits set by the fund, based on age, insured salary, and length of affiliation.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c3139c elementor-widget elementor-widget-text-editor\" data-id=\"4c3139c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The buy-in is fully deductible from taxable income. The goal is to rebuild your retirement savings and future benefits (retirement, death, disability).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ff0a1b elementor-blockquote--skin-border elementor-widget elementor-widget-blockquote\" data-id=\"9ff0a1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"blockquote.default\">\n\t\t\t\t\t\t\t<blockquote class=\"elementor-blockquote\">\n\t\t\t<p class=\"elementor-blockquote__content\">\n\t\t\t\tA waiting period of<b> 3 years <\/b>applies before the benefits resulting from the surrender can be withdrawn as a lump sum without incurring a tax penalty.\t\t\t<\/p>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6422d88 elementor-widget elementor-widget-heading\" data-id=\"6422d88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Enrollment When Starting a New Job<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca4ca01 elementor-widget elementor-widget-text-editor\" data-id=\"ca4ca01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tIn most cases, returning to Switzerland means resuming employment. This automatically triggers enrollment in a new pension fund, provided that:\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05ffd20 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"05ffd20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">the activity is salaried (not self-employed), and<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">and that the annual salary exceeds the BVG threshold of <b>CHF 22,680<\/b> in 2026.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f26d79b elementor-widget elementor-widget-text-editor\" data-id=\"f26d79b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>As soon as an employee begins work, the employer is required to enroll the employee in its pension fund. The new insured person thus begins making contributions to the second pillar again to finance future retirement, disability, and survivor benefits.<\/p><p class=\"translation-block\">In the case of part-time work or low income, the LPP threshold may not be reached, which means mandatory affiliation does not apply. In this case, it is advisable to consider an individual solution (<a href=\"https:\/\/invexa.swiss\/en\/3rd-pillar\/\" target=\"_self\"><strong>3rd pillar<\/strong><\/a>) or <a href=\"https:\/\/invexa.swiss\/en\/2nd-pillar-self-employed\/\" target=\"_self\"><strong>voluntary affiliation<\/strong><\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1591d57 elementor-widget elementor-widget-heading\" data-id=\"1591d57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Should You Do If You Can't Find a Job Right Away?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e114a2c elementor-widget elementor-widget-heading\" data-id=\"e114a2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Vested Benefits Account or Policy<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d22fb90 elementor-widget elementor-widget-text-editor\" data-id=\"d22fb90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If you return to Switzerland without immediately going back to work, and provided you haven't withdrawn your entire 2nd pillar balance (or have restored it through a buy-in), you must transfer your pension assets into a <a href=\"https:\/\/invexa.swiss\/en\/vested-benefits-account\/\">vested benefits<\/a> institution. <a href=\"https:\/\/invexa.swiss\/en\/vested-benefits-account\/\">vested benefits account or deposit<\/a>.<\/p><p><strong>Two forms<\/strong> are possible:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-472e572 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"472e572\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Vested benefits account with a bank (often paid at a fixed interest rate).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Vested benefits policy with an insurance company (often with a lump-sum or annuity component).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a8cd62 elementor-widget elementor-widget-text-editor\" data-id=\"3a8cd62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThe funds will be held until you:\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d91163d elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"d91163d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">find a job covered by the second pillar (and transfer the amount to the new pension fund),<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">reach retirement age,<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">or if you experience an insured event (disability, death).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-642c357 elementor-widget elementor-widget-text-editor\" data-id=\"642c357\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>It is essential to notify the vested benefits institution of any change of address. Otherwise, the funds may be transferred after two years to the LPP Substitute Foundation, which serves as the default option.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6cbd36b elementor-widget elementor-widget-heading\" data-id=\"6cbd36b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Voluntary Insurance Through the Substitute Institution<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ec7fa7 elementor-widget elementor-widget-text-editor\" data-id=\"4ec7fa7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tIf you can't find a job right away but wish to keep contributing voluntarily to your occupational pension, you have the option of enrolling with the LPP Substitute Occupational Benefit Institution, provided you:\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7630ba elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"c7630ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">are a resident of Switzerland, and<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">are affiliated with AVS\/OASI.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7627d8d elementor-widget elementor-widget-text-editor\" data-id=\"7627d8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThis option allows you to maintain coverage against the risks of death and disability, and to continue building up retirement savings.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f8cb83 elementor-widget elementor-widget-heading\" data-id=\"9f8cb83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Special Cases<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99ef9ba elementor-widget elementor-widget-heading\" data-id=\"99ef9ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Returning to Self-Employment<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f029a86 elementor-widget elementor-widget-text-editor\" data-id=\"f029a86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If you return to Switzerland to work as a self-employed person, you will not be automatically enrolled in a pension fund, because occupational pension plans (2nd pillar) are optional for self-employed individuals.<\/p><p>You have two options:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f463a4 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1f463a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">You may voluntarily enroll in an occupational pension plan (either the same one as your employees\u2019 or the BVG Substitute Foundation).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">You can also opt for the tax-advantaged 3rd pillar A, which offers higher contribution limits if you are not enrolled in a 2nd pillar plan (up to 20 % of net income, up to 36,288 CHF in 2026).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0517be elementor-widget elementor-widget-text-editor\" data-id=\"c0517be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Pillar 3a is, in this case, a central tool for offsetting the lack of LPP coverage \u2014 particularly in the event of disability, or when preparing for retirement.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1de2c67 elementor-widget elementor-widget-heading\" data-id=\"1de2c67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Unemployment Upon Arrival<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a499285 elementor-widget elementor-widget-text-editor\" data-id=\"a499285\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">If you're unemployed when you return, you're insured against death and disability risk through the LPP Substitute Occupational Benefit Institution, provided your daily unemployment benefit exceeds <strong>CHF 87.10<\/strong> per day (2026 threshold).<\/p><p class=\"translation-block\">You won't be contributing toward retirement during this period, and <strong>coverage ends<\/strong> once your unemployment benefits stop, or if you no longer meet the threshold.<\/p><p class=\"translation-block\">You can, on a <strong>voluntary<\/strong> basis, contribute to a pension fund (a former employer's or the Substitute Institution's) to keep building retirement savings. This option must be activated immediately upon leaving your last pension fund.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-860dd25 elementor-widget elementor-widget-heading\" data-id=\"860dd25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cross-Border Workers<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae54e24 elementor-widget elementor-widget-text-editor\" data-id=\"ae54e24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Cross-border workers living in France who return to work in Switzerland will typically have left their LPP assets with a vested benefits institution. The extra-mandatory portion may already have been withdrawn.<\/p><p class=\"translation-block\">They'll need to transfer their assets to their new employer's pension fund. Because of the gaps caused by the years spent away, it's advisable to fill them through a <a href=\"https:\/\/invexa.swiss\/en\/3eme-pilier-frontalier\/\">Pillar 3 for Cross-Border Workers<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30608d2 elementor-widget elementor-widget-heading\" data-id=\"30608d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26ea4ac elementor-widget elementor-widget-text-editor\" data-id=\"26ea4ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Returning to Switzerland after withdrawing the 2nd pillar abroad raises complex issues, both legal and financial. In the absence of automatic coordination, the insured person often has to start from scratch, whether regarding old-age coverage, disability, or survivor protection.<\/p><p class=\"translation-block\">That said, there are concrete ways to re-enter the system: a pension fund <strong>buy-in<\/strong>, <strong>voluntary affiliation<\/strong>, building up a stronger <strong>Pillar 3<\/strong>, or <strong>depositing assets into a vested benefits institution<\/strong>. These options help limit gaps in your pension coverage and rebuild a solid safety net. For every scenario \u2014 returning as an employee, as self-employed, or without immediate work \u2014 it's crucial to act quickly and with the right information. A personalized review, backed by expert advice, remains the best strategy for protecting your rights and securing your future in Switzerland.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Withdrawing your 2nd pillar when moving abroad can have significant consequences if you later return to Switzerland. This article walks you through the obligations, the steps to take, and the alternatives available to protect your pension coverage when you come back.<\/p>","protected":false},"author":1,"featured_media":920,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[5],"tags":[12,22],"class_list":["post-394","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-prevoyance","tag-2eme-pilier","tag-lpp"],"_links":{"self":[{"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/posts\/394","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/comments?post=394"}],"version-history":[{"count":6,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/posts\/394\/revisions"}],"predecessor-version":[{"id":2262,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/posts\/394\/revisions\/2262"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/media\/920"}],"wp:attachment":[{"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/media?parent=394"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/categories?post=394"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/tags?post=394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}