Yes, as long as the commune is flexible, you can deregister in advance. We deregistered about a month before leaving, and there was no charge for the official paperwork.
Yes, you can mostly take your pensions (2nd and 3rd pillar) as cash, subject to a small withholding tax based on the canton in which the pension is held. There are some restrictions on the 2nd pillar based on whether you're moving to another EU country, or whether you're a national of a country with which Switzerland has a social security/old age pension treaty.
No, you don't have to complete a tax return before you leave.
Yes, if you are in a group that normally does a tax return, then you have to do one for the year in which you leave. We've done one for 2011; even if it wasn't obligatory, it's always been hugely in our favour to do so based on over-zealous withholding and 3rd pillar contributions.
No, tax is NOT simply paid based on where you live on December 31st. For starters, the UK tax year doesn't run on calendar years. The US taxes on citizenship, not residency. And many other countries tax even non-residents who hold particular investments or assets there. That's why there are lots of tax treaties, and lots of tax lawyers.
(We, for example, have filled in a Swiss 2011 tax return for 1 Jan to mid-Oct 2011, but are not considered US tax resident for 2011 as we didn't spend enough of the year here, but have to theoretically pay US taxes on the days that hubby spent in the US on business IN TOTAL for 2011, including the ones earlier in the year when we were Swiss tax residents, but the lawyers have taken a treaty position that tax for those is in fact due to the Swiss authorities... confused yet? We haven't yet got a straight answer as to whom we pay taxes for mid-Oct to end-Nov, when hubby had moved to the US, started his job here but was still being paid by the Swiss office as he couldn't go on the US payroll without a Social Security number... so no. Not simple. Note to anyone moving with a relocation package of any sort: get tax preparation in both countries included.)
All the above based on actually leaving Switzerland within the last year, so should be pretty much up to date!
Yes, you can mostly take your pensions (2nd and 3rd pillar) as cash, subject to a small withholding tax based on the canton in which the pension is held. There are some restrictions on the 2nd pillar based on whether you're moving to another EU country, or whether you're a national of a country with which Switzerland has a social security/old age pension treaty.
No, you don't have to complete a tax return before you leave.
Yes, if you are in a group that normally does a tax return, then you have to do one for the year in which you leave. We've done one for 2011; even if it wasn't obligatory, it's always been hugely in our favour to do so based on over-zealous withholding and 3rd pillar contributions.
No, tax is NOT simply paid based on where you live on December 31st. For starters, the UK tax year doesn't run on calendar years. The US taxes on citizenship, not residency. And many other countries tax even non-residents who hold particular investments or assets there. That's why there are lots of tax treaties, and lots of tax lawyers.
(We, for example, have filled in a Swiss 2011 tax return for 1 Jan to mid-Oct 2011, but are not considered US tax resident for 2011 as we didn't spend enough of the year here, but have to theoretically pay US taxes on the days that hubby spent in the US on business IN TOTAL for 2011, including the ones earlier in the year when we were Swiss tax residents, but the lawyers have taken a treaty position that tax for those is in fact due to the Swiss authorities... confused yet? We haven't yet got a straight answer as to whom we pay taxes for mid-Oct to end-Nov, when hubby had moved to the US, started his job here but was still being paid by the Swiss office as he couldn't go on the US payroll without a Social Security number... so no. Not simple. Note to anyone moving with a relocation package of any sort: get tax preparation in both countries included.)
All the above based on actually leaving Switzerland within the last year, so should be pretty much up to date!
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'Chance favours only the prepared mind.'
'Chance favours only the prepared mind.'
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