1. If I have paid the minimum AHV contribution, then I have no AHV gap. However, if there is an AHV gap, I can make additional payments for up to five years.
Unfortunately, this is not quite true. To avoid an AHV gap, the decisive factor is not only how much you have paid in during a calendar year, but also how many months you have been affiliated to the AHV. At least 11 months are required for the year to count as a contribution year. A shorter period of employment in Switzerland is therefore not enough, and in many cases you will not be able to make additional payments. You can only make back payments if you should have paid AHV contributions but failed to do so for some reason. However, if you have moved from Switzerland to another country and have therefore left the AHV scheme, you cannot make additional payments. This creates a real AHV gap. You can only avoid this in certain cases, for example if it is possible to join the voluntary AHV scheme. However, you must take action in good time, as there are deadlines for joining.
2. If I always pay the Swiss health insurance premiums, then I am also insured
Unfortunately, this is also a misconception. There are rules as to who can be insured under the Swiss compulsory health insurance scheme. If you move abroad, for example, your health insurance will be cancelled except in a few exceptional cases. If you do not report your move abroad and the health insurance company realises this at some point, it can refuse to cover the costs, even if you have been paying in for years. You can then reclaim premiums paid, but only for the last five years at most – but you will then be left without health insurance and with potentially high treatment costs.
3. As a globetrotter who is deregistered in Switzerland, I don’t pay any taxes
The case law of the Federal Supreme Court is very clear here. As long as you do not take up residence abroad and become liable to pay tax there, you are still liable to pay tax in Switzerland. So attention all digital nomads and globetrotting influencers.
4. If I get really ill, I can go back to Switzerland and get treatment there under the compulsory health insurance scheme.
It is reassuring to know that if you return to Switzerland, you can immediately rejoin the compulsory basic insurance scheme, regardless of whether you have any pre-existing conditions. However, relying on being able to return in an emergency is dangerous. In certain cases, you may not be in a healthy position to move your centre of life to Switzerland, register with a municipality and take out health insurance. Municipalities can refuse registration and health insurance companies can refuse to insure you if you are travelling to Switzerland purely for medical reasons.
5. It always makes sense to have BVG funds paid out via a vested benefits foundation in Schwyz.
If you are resident abroad and draw vested benefits from the second or third pillar, Switzerland generally levies a withholding tax. The amount of this withholding tax depends, among other things, on where the pension or vested benefits foundation is domiciled. The canton of Schwyz in particular stands out with very low withholding tax rates. But beware: taxation often does not end with the withholding tax. For example, many double taxation agreements stipulate that the country of residence is ultimately responsible for taxation. In these cases, the Swiss withholding tax can usually be reclaimed. The withholding tax is therefore a transitory item in these cases. The tax will be charged in the country of residence. It is therefore not always worth moving money to Schwyz or another tax-favourable canton.
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