On this page, you will find information concerning the reimbursement of OASI contributions.
Am I entitled to the reimbursement of my contributions?
Yes, if you are a national of:
- a country with which Switzerland has not concluded a social security agreement.
- one of the following countries (under certain conditions) : Australia, Brazil, China, India, Philippines, South Korea, Tunisia and Uruguay.
No, if you are a national of:
- Switzerland
- an EU or EFTA Member State
- a country with which Switzerland has concluded a social security agreement that does not explicitly provide for the reimbursement of contributions.
What conditions must I meet to submit an application?
- you must have paid contributions for at least one year
- you and your family, spouse and children under the age of 25, must have left Switzerland permanently or have the firm intention of doing so
- your adult children under 25 who remain in Switzerland must have completed their education
How do I submit an application?
As soon as you have left Switzerland, you must complete and return the following form:
What documents should I enclose with my application?
- Copy of your confirmation of departure from Switzerland
- Current nationality certificate of copy of a valid and signed passport for you and your family: spouse and children under 25.
- Current residence certificate (outside of Switzerland) for each family member.
- For refugees, a certificate concerning their status is essential
- Marriage, divorce and/or death certificate
When will I receive the payment?
The payment will be made when you are permanently settled abroad.
How is the reimbursement calculated?
The amount reimbursed may reach a maximum of 8.7% of the total gross income corresponding to the OASI contributions paid, of which:
- 4.35% represent the insured person’s personal contributions
- 4.35% represent the employer’s contributions.
The amount of the contribution reimbursement may be reduced in some cases. This is because the amount reimbursed cannot exceed the current value of all OASI benefits possibly accruing to a person receiving a benefit in the same personal situation.
Do I have to pay tax on the amount reimbursed?
Yes, decisions to reimburse OASI contributions are subject to taxation at source in accordance with scale D.
The determining income for the tax rate is the total reimbursement amount.
For any further information, please contact:
Cantonal tax office
26, rue du Stand
P.O. Box 3937
1211 Geneva 3
Tel. : +41 22 327 70 00
Last modification 17.06.2024
