{"id":33872,"date":"2026-11-03T14:14:47","date_gmt":"2026-11-03T13:14:47","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/?p=33872"},"modified":"2026-11-03T17:13:41","modified_gmt":"2026-11-03T16:13:41","slug":"occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\/","title":{"rendered":"Occupational pension buy-ins: what you need to know before (re-)moving to Switzerland"},"content":{"rendered":"<div  class='avia-slideshow av-mvz0ni4g-d25a769ec4e38ac7e2337bcbdb1bf4ed avia-slideshow-featured_large av_slideshow avia-slide-slider  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 52.333333333333%;'><li  class='avia-slideshow-slide av-mvz0ni4g-d25a769ec4e38ac7e2337bcbdb1bf4ed__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img loading=\"eager\" class=\"wp-image-33876 avia-img-lazy-loading-not-33876\"  src='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/11\/Michel-Abt-Occupational-pension.png' width='1200' height='628' title='Michel-Abt-Occupational-pension' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-9qftjag-8a0da8d02195eaf5205e530919d9d573\">\n#top .av-special-heading.av-9qftjag-8a0da8d02195eaf5205e530919d9d573{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-9qftjag-8a0da8d02195eaf5205e530919d9d573 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-9qftjag-8a0da8d02195eaf5205e530919d9d573 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-9qftjag-8a0da8d02195eaf5205e530919d9d573 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-9qftjag-8a0da8d02195eaf5205e530919d9d573 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-9qftjag-8a0da8d02195eaf5205e530919d9d573 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-9qftjag-8a0da8d02195eaf5205e530919d9d573 av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_after_av_slideshow  el_before_av_hr  av-inherit-size av-linked-heading'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Occupational pension buy-ins: what you need to know before (re-)moving to Switzerland<\/h1><div class='av-subheading av-subheading_below'><p>Allnews &#8211; November 2026<br \/>\nMichel Abt<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-9fmbrc8-657df4bc6f568473c16693b958375f61\">\n#top .hr.hr-invisible.av-9fmbrc8-657df4bc6f568473c16693b958375f61{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-9fmbrc8-657df4bc6f568473c16693b958375f61 hr-invisible  avia-builder-el-2  el_after_av_heading  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-mvz0lutl-6a0e46e193ea9c63b3df1b77f9b4ddf4-wrap avia-button-left  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/11\/Allnews-Michel-Abt-Rachats-LPP.pdf'  class='avia-button av-mvz0lutl-6a0e46e193ea9c63b3df1b77f9b4ddf4 av-link-btn avia-icon_select-no avia-size-large avia-position-left avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Download pdf\"><span class='avia_iconbox_title' >Download pdf<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-89dbo7c-eee8a82f47df14aa1b9d7388a56d34ff\">\n#top .hr.hr-invisible.av-89dbo7c-eee8a82f47df14aa1b9d7388a56d34ff{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-89dbo7c-eee8a82f47df14aa1b9d7388a56d34ff hr-invisible  avia-builder-el-4  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-7r57zk8-e5484f1e21f09e7fac1830991406f391 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Taxpayers will soon lose a significant tax incentive. From 1 January 2029, the abolition of the imputed rental value will result in the restriction or even abolition of several tax deductions, notably those relating to property maintenance costs and interest expenses. In this context, occupational pension provision (2<sup>nd <\/sup>pillar) remains one of the principal tax planning tools available to taxpayers who are still professionally active.<\/p>\n<p>In Switzerland, occupational pension provision benefits from a favourable tax regime designed to encourage insured persons to build up sufficient cover for retirement. In this respect, contributions made by employees and self-employed persons to a pension institution, in accordance with statutory or regulatory provisions, are deductible for the purposes of direct federal, cantonal and communal taxes (Art. 81(2) of the Occupational Pensions Act (OPA)).<\/p>\n<p>In return, benefits are taxed when received. Pension payments are fully subject to income tax, whilst lump-sum benefits are taxed separately at a rate corresponding to one-fifth of the ordinary tax rates (Art. 38 of the Federal Act on Direct Federal Taxation (DFTA) and Art. 11(3) of the Direct Taxation Harmonisation Act (DTHA))<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a>.<\/p>\n<p>Insured persons may also make voluntary contributions, known as \u2018buy-ins\u2019, to make up for gaps in their pension provision, which may arise from extended periods of study, an interruption in employment or a career spent abroad. In the latter case, the possibility of making such buy-ins is subject to certain restrictions.<\/p>\n<p>Thus, Article 60b (1) of the Occupational Pension Ordinance (OPO 2) stipulates that \u201c[t]<em>he annual buy-in amount paid by persons arriving from abroad who have never been affiliated to a pension institution in Switzerland may not exceed, during the five years following their entry into the Swiss pension institution, 20% of the insured salary as defined by the regulations.<\/em>\u201d<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-764x1t4-f6ed505112baf82f27bd45a33b292d3a\">\n#top .av-special-heading.av-764x1t4-f6ed505112baf82f27bd45a33b292d3a{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-764x1t4-f6ed505112baf82f27bd45a33b292d3a .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-764x1t4-f6ed505112baf82f27bd45a33b292d3a .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-764x1t4-f6ed505112baf82f27bd45a33b292d3a .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-764x1t4-f6ed505112baf82f27bd45a33b292d3a .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-764x1t4-f6ed505112baf82f27bd45a33b292d3a .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-764x1t4-f6ed505112baf82f27bd45a33b292d3a av-special-heading-h2 blockquote modern-quote  avia-builder-el-6  el_after_av_textblock  el_before_av_hr  av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Before departing abroad or returning to Switzerland, it is therefore advisable to review one\u2019s affiliation history, the options for transferring pension assets and the timing of any contemplated buy-ins<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-6lkv8vc-4df7b63c79140ba5757d9108251752bd\">\n#top .hr.hr-invisible.av-6lkv8vc-4df7b63c79140ba5757d9108251752bd{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-6lkv8vc-4df7b63c79140ba5757d9108251752bd hr-invisible  avia-builder-el-7  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-69z3doo-0a999c41b2972ffe75df3f167fd38f87 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Introduced in 2006, this restriction aims to prevent tax abuse, in particular by preventing an individual from taking up temporary residence in Switzerland in order to make substantial buy-ins, deduct the amounts paid and then leave the country shortly thereafter, thereby using their pension fund as a \u201c<em>tax-efficient current account<\/em>\u201d.<\/p>\n<p>However, an exception is provided for under Article 60b (2) OPO 2: the restriction does not apply where the insured person transfers rights or assets acquired abroad under a foreign occupational pension scheme directly to a Swiss institution, provided that the latter accepts the transfer and no tax deduction is claimed. In practice, however, this possibility remains limited, as few institutions have regulatory provisions allowing them to accept such foreign pension assets.<\/p>\n<p>When called upon to consider this restriction in light of the principle of non-discrimination arising from the Agreement on the Free Movement of Persons (AFMP), the Federal Supreme Court confirmed the interpretation previously adopted by the Federal Social Insurance Office (FSIO), according to which Article 60b (1) OPO 2 applies equally to Swiss and foreign nationals<a href=\"#_ftn2\" name=\"_ftnref2\">[2]<\/a>. The decisive criterion is therefore whether the person was previously affiliated with a Swiss pension institution, regardless of the insured person\u2019s nationality.<\/p>\n<p>However, the concept of affiliation may give rise to difficulties for people who worked in Switzerland before the age of 25. Indeed, compulsory insurance covers the risks of death and disability from 1 January following the individual\u2019s 17<sup>th<\/sup> birthday, whereas old-age risk coverage generally commences on 1 January following their 24<sup>th<\/sup> birthday (Art. 7(1) OPA).<\/p>\n<p>A person who worked in Switzerland between the ages of 19 and 23, before pursuing their career abroad, could therefore argue that they had already been affiliated to a Swiss pension institution. A literal interpretation of Article<em> 60b <\/em>(1) OPO 2 makes it possible to argue in support of this position. Conversely, an interpretation based on the purpose of the provision could lead to requiring an affiliation including an old-age savings component. To date, this issue has never been settled.<\/p>\n<p>The starting point of the five-year period also deserves particular attention. It does not necessarily correspond to the date of arrival in Switzerland, but rather to entry into a Swiss pension institution. Thus, a person who settles in Switzerland without immediately taking up gainful employment \u2013 in particular in order to devote themselves to raising their children \u2013 will only have the five-year period begin to run once they actually become affiliated with a pension institution.<\/p>\n<p>Before departing abroad or returning to Switzerland, it is therefore advisable to review one\u2019s affiliation history, the options for transferring pension assets and the timing of any contemplated buy-ins. Such steps make it possible to better anticipate the restrictions that may apply and to take them into account in financial and tax planning.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4tjzuo8-53e45313a8345797344224218558cbf8\">\n#top .hr.hr-invisible.av-4tjzuo8-53e45313a8345797344224218558cbf8{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-4tjzuo8-53e45313a8345797344224218558cbf8 hr-invisible  avia-builder-el-9  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mvzb75kx-73c096290d025d4457d6632c1d763fe9\">\n#top .av_textblock_section.av-mvzb75kx-73c096290d025d4457d6632c1d763fe9 .avia_textblock{\nfont-size:10px;\n}\n<\/style>\n<section  class='av_textblock_section av-mvzb75kx-73c096290d025d4457d6632c1d763fe9 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> As part of the 2027 budgetary relief programme, the Federal Council had, amongst other things, proposed increasing the tax on lump-sum withdrawals from the 2<sup>nd <\/sup>pillar (FF 2025 3068). This measure was ultimately rejected by Parliament when the programme was adopted in March 2026 (FF 2026 801).<\/p>\n<p><a href=\"#_ftnref2\" name=\"_ftn2\">[2]<\/a> ATF 151 V 343, consid. 6.2.2<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-531c389f1d8d94b240a7993d33000b5f\">\n#top .hr.hr-invisible.av-av_hr-531c389f1d8d94b240a7993d33000b5f{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-531c389f1d8d94b240a7993d33000b5f hr-invisible  avia-builder-el-11  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-46pynqg-a75e918f731aa974b463b8adb670751b '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><a href=\"https:\/\/www.fbt-avocats.ch\/en\/portfolio-item\/michel-abt\/\">Michel Abt<\/a><br \/>\nPartner, Geneva<br \/>\n<a href=\"https:\/\/www.fbt-avocats.ch\/en\/competence\/tax-and-corporate-lawyers\/\">Tax Law<\/a> (Head of practice)<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-42wjtbc-0f834302b0a70f0c64aa553c1e2ed559\">\n#top .av-special-heading.av-42wjtbc-0f834302b0a70f0c64aa553c1e2ed559{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-42wjtbc-0f834302b0a70f0c64aa553c1e2ed559 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-42wjtbc-0f834302b0a70f0c64aa553c1e2ed559 .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-42wjtbc-0f834302b0a70f0c64aa553c1e2ed559 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-42wjtbc-0f834302b0a70f0c64aa553c1e2ed559 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-42wjtbc-0f834302b0a70f0c64aa553c1e2ed559 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-42wjtbc-0f834302b0a70f0c64aa553c1e2ed559 av-special-heading-h3 blockquote modern-quote modern-centered  avia-builder-el-13  el_after_av_textblock  el_before_av_hr  av-inherit-size av-linked-heading'><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Share on LinkedIn<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3ngy3l4-3e097f6dfbbbd74b6426c3944d19fb26\">\n#top .hr.hr-invisible.av-3ngy3l4-3e097f6dfbbbd74b6426c3944d19fb26{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-3ngy3l4-3e097f6dfbbbd74b6426c3944d19fb26 hr-invisible  avia-builder-el-14  el_after_av_heading  el_before_av_one_fifth '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2wumsa0-dc0a830825aebf978f3bd14ff0d44b68\">\n.flex_column.av-2wumsa0-dc0a830825aebf978f3bd14ff0d44b68{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-2wumsa0-dc0a830825aebf978f3bd14ff0d44b68 av_one_fifth  avia-builder-el-15  el_after_av_hr  el_before_av_one_fifth  first flex_column_div av-zero-column-padding  '     ><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2nodn0o-aa05fb93a820386237b7b804c2d86840\">\n.flex_column.av-2nodn0o-aa05fb93a820386237b7b804c2d86840{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-2nodn0o-aa05fb93a820386237b7b804c2d86840 av_one_fifth  avia-builder-el-16  el_after_av_one_fifth  el_before_av_one_fifth  flex_column_div av-zero-column-padding  '     ><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1wkuwbs-acee90f35ce2ab350540c20b0dabe1ac\">\n.flex_column.av-1wkuwbs-acee90f35ce2ab350540c20b0dabe1ac{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-1wkuwbs-acee90f35ce2ab350540c20b0dabe1ac av_one_fifth  avia-builder-el-17  el_after_av_one_fifth  el_before_av_one_fifth  flex_column_div av-zero-column-padding  '     ><div  class='av-social-sharing-box av-1pe3wtk-ff5a6f350398e89ecc82934381e0ed19 av-social-sharing-box-default  avia-builder-el-18  avia-builder-el-no-sibling  av-social-sharing-box-fullwidth'><div class=\"av-share-box\"><ul class=\"av-share-box-list noLightbox\"><li class='av-share-link av-social-link-linkedin avia_social_iconfont' ><a target=\"_blank\" aria-label=\"Share on LinkedIn\" href='https:\/\/linkedin.com\/shareArticle?mini=true&#038;title=Occupational%20pension%20buy-ins%3A%20what%20you%20need%20to%20know%20before%20%28re-%29moving%20to%20Switzerland&#038;url=https:\/\/www.fbt-avocats.ch\/en\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\/' data-av_icon='\ue8fc' data-av_iconfont='entypo-fontello'  title='' data-avia-related-tooltip='Share on LinkedIn'><span class='avia_hidden_link_text'>Share on LinkedIn<\/span><\/a><\/li><\/ul><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-zct760-b76815fd2a6c338446370e947d61437a\">\n.flex_column.av-zct760-b76815fd2a6c338446370e947d61437a{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-zct760-b76815fd2a6c338446370e947d61437a av_one_fifth  avia-builder-el-19  el_after_av_one_fifth  el_before_av_one_fifth  flex_column_div av-zero-column-padding  '     ><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-unlt1k-d159c1d089769679851a167399e5b3c9\">\n.flex_column.av-unlt1k-d159c1d089769679851a167399e5b3c9{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-unlt1k-d159c1d089769679851a167399e5b3c9 av_one_fifth  avia-builder-el-20  el_after_av_one_fifth  avia-builder-el-last  flex_column_div av-zero-column-padding  '     ><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Occupational pension buy-ins are subject to specific restrictions for individuals arriving from abroad, including Swiss nationals.<\/p>\n","protected":false},"author":26,"featured_media":33867,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84,655],"tags":[560],"datespeciale":[],"class_list":["post-33872","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-media-and-news","category-news","tag-allnews-en","competences-tax","auteurs-michel-abt-en","date-publication-2224","diffusion-groupe-fiscal-en","diffusion-medias-en","diffusion-news-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v28.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Occupational pension buy-ins: what you need to know before (re-)moving to Switzerland | FBT Avocats SA<\/title>\n<meta name=\"description\" content=\"Occupational pension buy-ins are subject to specific restrictions for individuals arriving from abroad, including Swiss nationals.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fbt-avocats.ch\/en\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Occupational pension buy-ins: what you need to know before (re-)moving to Switzerland\" \/>\n<meta property=\"og:description\" content=\"Occupational pension buy-ins are subject to specific restrictions for individuals arriving from abroad, including Swiss nationals.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.fbt-avocats.ch\/en\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\/\" \/>\n<meta property=\"og:site_name\" content=\"FBT Avocats SA\" \/>\n<meta property=\"article:published_time\" content=\"2026-11-03T13:14:47+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-11-03T16:13:41+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/11\/Allnews-Michel-Abt-Occupational-pension.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"628\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Yann Bellini\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yann Bellini\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\\\/\"},\"author\":{\"name\":\"Yann Bellini\",\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/#\\\/schema\\\/person\\\/53faa592d1d545188ce0efaa23e0b547\"},\"headline\":\"Occupational pension buy-ins: what you need to know before (re-)moving to Switzerland\",\"datePublished\":\"2026-11-03T13:14:47+00:00\",\"dateModified\":\"2026-11-03T16:13:41+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\\\/\"},\"wordCount\":2889,\"publisher\":{\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/wp-content\\\/uploads\\\/2026\\\/11\\\/Michel-Abt-EN.png\",\"keywords\":[\"Allnews\"],\"articleSection\":[\"Media and News\",\"News\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\\\/\",\"url\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\\\/\",\"name\":\"Occupational pension buy-ins: what you need to know before (re-)moving to Switzerland | FBT Avocats SA\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/wp-content\\\/uploads\\\/2026\\\/11\\\/Michel-Abt-EN.png\",\"datePublished\":\"2026-11-03T13:14:47+00:00\",\"dateModified\":\"2026-11-03T16:13:41+00:00\",\"description\":\"Occupational pension buy-ins are subject to specific restrictions for individuals arriving from abroad, including Swiss nationals.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/wp-content\\\/uploads\\\/2026\\\/11\\\/Michel-Abt-EN.png\",\"contentUrl\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/wp-content\\\/uploads\\\/2026\\\/11\\\/Michel-Abt-EN.png\",\"width\":1200,\"height\":628},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Occupational pension buy-ins: what you need to know before (re-)moving to Switzerland\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/#website\",\"url\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/\",\"name\":\"FBT Avocats SA\",\"description\":\"Etudes bas\u00e9es \u00e0 Gen\u00e8ve et Paris\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/#organization\",\"name\":\"FBT Avocats\",\"url\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/FBT_logo_negatif-Carre-Copie.jpg\",\"contentUrl\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/FBT_logo_negatif-Carre-Copie.jpg\",\"width\":696,\"height\":696,\"caption\":\"FBT Avocats\"},\"image\":{\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/linkedin.com\\\/company\\\/fbt-avocats\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/#\\\/schema\\\/person\\\/53faa592d1d545188ce0efaa23e0b547\",\"name\":\"Yann Bellini\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Occupational pension buy-ins: what you need to know before (re-)moving to Switzerland | FBT Avocats SA","description":"Occupational pension buy-ins are subject to specific restrictions for individuals arriving from abroad, including Swiss nationals.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.fbt-avocats.ch\/en\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\/","og_locale":"en_US","og_type":"article","og_title":"Occupational pension buy-ins: what you need to know before (re-)moving to Switzerland","og_description":"Occupational pension buy-ins are subject to specific restrictions for individuals arriving from abroad, including Swiss nationals.","og_url":"https:\/\/www.fbt-avocats.ch\/en\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\/","og_site_name":"FBT Avocats SA","article_published_time":"2026-11-03T13:14:47+00:00","article_modified_time":"2026-11-03T16:13:41+00:00","og_image":[{"width":1200,"height":628,"url":"https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/11\/Allnews-Michel-Abt-Occupational-pension.png","type":"image\/png"}],"author":"Yann Bellini","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Yann Bellini","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.fbt-avocats.ch\/en\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\/#article","isPartOf":{"@id":"https:\/\/www.fbt-avocats.ch\/en\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\/"},"author":{"name":"Yann Bellini","@id":"https:\/\/www.fbt-avocats.ch\/#\/schema\/person\/53faa592d1d545188ce0efaa23e0b547"},"headline":"Occupational pension buy-ins: what you need to know before (re-)moving to Switzerland","datePublished":"2026-11-03T13:14:47+00:00","dateModified":"2026-11-03T16:13:41+00:00","mainEntityOfPage":{"@id":"https:\/\/www.fbt-avocats.ch\/en\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\/"},"wordCount":2889,"publisher":{"@id":"https:\/\/www.fbt-avocats.ch\/#organization"},"image":{"@id":"https:\/\/www.fbt-avocats.ch\/en\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\/#primaryimage"},"thumbnailUrl":"https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/11\/Michel-Abt-EN.png","keywords":["Allnews"],"articleSection":["Media and News","News"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.fbt-avocats.ch\/en\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\/","url":"https:\/\/www.fbt-avocats.ch\/en\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\/","name":"Occupational pension buy-ins: what you need to know before (re-)moving to Switzerland | FBT Avocats SA","isPartOf":{"@id":"https:\/\/www.fbt-avocats.ch\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.fbt-avocats.ch\/en\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\/#primaryimage"},"image":{"@id":"https:\/\/www.fbt-avocats.ch\/en\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\/#primaryimage"},"thumbnailUrl":"https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/11\/Michel-Abt-EN.png","datePublished":"2026-11-03T13:14:47+00:00","dateModified":"2026-11-03T16:13:41+00:00","description":"Occupational pension buy-ins are subject to specific restrictions for individuals arriving from abroad, including Swiss nationals.","breadcrumb":{"@id":"https:\/\/www.fbt-avocats.ch\/en\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.fbt-avocats.ch\/en\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.fbt-avocats.ch\/en\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\/#primaryimage","url":"https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/11\/Michel-Abt-EN.png","contentUrl":"https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/11\/Michel-Abt-EN.png","width":1200,"height":628},{"@type":"BreadcrumbList","@id":"https:\/\/www.fbt-avocats.ch\/en\/occupational-pension-buy-ins-what-you-need-to-know-before-re-moving-to-switzerland\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.fbt-avocats.ch\/en\/"},{"@type":"ListItem","position":2,"name":"Occupational pension buy-ins: what you need to know before (re-)moving to Switzerland"}]},{"@type":"WebSite","@id":"https:\/\/www.fbt-avocats.ch\/#website","url":"https:\/\/www.fbt-avocats.ch\/","name":"FBT Avocats SA","description":"Etudes bas\u00e9es \u00e0 Gen\u00e8ve et Paris","publisher":{"@id":"https:\/\/www.fbt-avocats.ch\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.fbt-avocats.ch\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.fbt-avocats.ch\/#organization","name":"FBT Avocats","url":"https:\/\/www.fbt-avocats.ch\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.fbt-avocats.ch\/#\/schema\/logo\/image\/","url":"https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/10\/FBT_logo_negatif-Carre-Copie.jpg","contentUrl":"https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/10\/FBT_logo_negatif-Carre-Copie.jpg","width":696,"height":696,"caption":"FBT Avocats"},"image":{"@id":"https:\/\/www.fbt-avocats.ch\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/linkedin.com\/company\/fbt-avocats"]},{"@type":"Person","@id":"https:\/\/www.fbt-avocats.ch\/#\/schema\/person\/53faa592d1d545188ce0efaa23e0b547","name":"Yann Bellini"}]}},"_links":{"self":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/33872","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/users\/26"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/comments?post=33872"}],"version-history":[{"count":5,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/33872\/revisions"}],"predecessor-version":[{"id":33885,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/33872\/revisions\/33885"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media\/33867"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=33872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=33872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=33872"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=33872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}