Reimbursement of contributions
This page provides information on reimbursement of OASI contributions.
You may apply for reimbursement of your OASI contributions after you have left Switzerland definitively if you are a citizen of a country with which Switzerland has not signed any social security agreement.
Exceptions: the agreements between Switzerland and the following countries allow, under certain conditions, the reimbursement of contributions: India, Australia, Brazil, China, South Korea, Uruguay and the Philippines.
Conditions of eligibility for reimbursement
- You must have paid contributions for at least one year.
- You and your family (spouse and children under 25) must have left Switzerland definitively or are intending to do so.
- If you have adult children under 25 who remain in Switzerland, they must have completed their education.
You may submit your application for reimbursement before leaving Switzerland but only after receiving your certificate of departure. The payment will be made once you have completed your move abroad.
Your application must be submitted no later than five years after the insured event occurs (retirement or death).
Exception: If you live in an EU/EFTA country and your spouse is a citizen of Switzerland or an EU/EFTA country, you are not eligible for reimbursement of OASI contributions.
Basis for calculating reimbursement of contributions
The amount reimbursed may be up to a maximum of 8.7% of the total gross income corresponding to the OASI contributions, of which:
- 4.35% represents the beneficiary’s personal contributions
- 4.35% represents the employer’s contributions.
The amount of contributions reimbursed may be reduced in certain cases. Specifically, the amount reimbursed may not exceed the current value of all OASI benefits possibly accruing to a beneficiary in the same personal circumstances.
Taxation at source
Decisions to reimburse OASI contributions are subject to withholding tax. The total reimbursement amount is considered as income for the tax rate.
Scale D applies for the taxation of reimbursed OASI contributions, currently a flat rate of 8%. This applicable tax rate is determined by the canton of Geneva and can be found on their website: République et canton de Genève – l’impôt à la source
For further information on this subject, please contact the following office:
Cantonal tax office
26, rue du Stand
P.O. Box 3937
1211 Geneva 3
Tel. : +41 22 327 70 00