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Audit Taxation of first and second pillar pensions transferred abroad - Comparative examination of the system of taxation

Audit number: 15396

First and second pillar pensions can be transferred to beneficiaries living abroad. What happens in terms of taxation to these "exported" benefits? Is there a risk of double non-taxation (or of double taxation)? What would be the tax effect of a modification intended to reduce these risks? The Swiss Federal Audit Office (SFAO) compared the taxation of first and second pillar pensions because these two systems are very different.

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