Sources

Official Swiss sources and primary provider pages used in Swiss Expat Finance guides, with links kept visible for readers and future refresh checks.

The links below are the source register for Swiss Expat Finance. They include official Swiss authorities, cantonal pages, legal references, and primary provider pages used across the guides.

Official sources are preferred for rules, deadlines, tax treatment, and public procedures. Provider pages are used for product facts and are not treated as independent proof of quality.

Sources can move or change without notice. When a source changes, the affected guide should be refreshed rather than silently relying on an old snapshot.

Send broken links, outdated figures, or better primary sources to mail@swiss-expat.site.

Sources used

Federal Social Insurance OfficeBSV FAQ: Pillar 3a contribution limitsFederal Social Insurance OfficeBSV: The third pillarFederal Social Insurance OfficeBSV: Your contribution to the 3rd pillarFederal Tax AdministrationFTA Circular No. 18a: tax treatment of Pillar 3ach.chThe 3rd pillar 3a and 3b in SwitzerlandFederal Tax Administration and Swiss Tax ConferenceThe Swiss Tax SystemFederal Tax AdministrationFTA tax calculatorFederal Tax AdministrationFTA tax calculator notesState Secretariat for International FinanceDouble taxation agreementsState Secretariat for International FinanceAutomatic exchange of informationFederal Tax AdministrationAnticipatory taxVIACVIAC Pillar 3a FAQVIACVIAC Pillar 3a strategies and costsfinpensionfinpension 3a advantages and costsTrue WealthTrue Wealth Pillar 3afranklyfrankly Pillar 3a investment productsch.chTax return: completing it, declaring income and assetsch.chSwiss salary certificatech.chTax at source in SwitzerlandFederal Tax AdministrationSwiss tax at sourceFederal Tax AdministrationSource tax tariffs 2026Federal Tax AdministrationDossier: taxation at sourceFederal Tax AdministrationLohnausweis / RentenbescheinigungFederal Tax Administration and Swiss Tax ConferenceSalary certificate instructions valid from 2026Federal Tax Administration and Swiss Tax ConferenceSalary certificate FAQ valid from 2026ch.chRegistering and de-registering with the authoritiesFederal Tax AdministrationDossier: assessment procedure for direct taxesTax Administration of the Canton of BernResidence change and tax liabilityTaxInfo Canton of BernTax domicile of natural personsFederal Tax AdministrationICTax - Income & Capital TaxesFederal Tax AdministrationForm DA-1: crediting foreign withholding taxesFINMAIndividual life insuranceFINMAFinancial Services Act and Financial Services OrdinanceFINMARegistration body for client advisersFederal Department of Foreign AffairsEmigrating from SwitzerlandFederal Office of Public HealthHealth insurance requirement when leaving SwitzerlandCentral Compensation OfficeReimbursement of OASI contributionsFederal Tax AdministrationDeclaring and reporting Swiss withholding tax onlineFederal Office of Public HealthCompulsory health insuranceFederal Office of Public HealthPremium subsidies for health insuranceFederal Tax AdministrationTax-deductible health and accident insurance premiumsIRSFBAR filing requirementsIRSPFIC filing and Form 8621IRSForm 8938 statement of specified foreign financial assetsState Secretariat for International FinanceUS-Switzerland double taxation agreementch.chPillar 3a withdrawal for home ownership and other reasonsch.chTax return: declaring income and assets in Switzerlandch.chLiving in Switzerland: tax at source for foreign residentsch.chMoving to Switzerland: formalities for new residentsch.chLiving in Switzerland for foreign nationalsFederal Tax AdministrationCross-border commuter tax informationch.chHealth insurance basics for new residentsFederal Tax Administration FTADirect federal tax — ESTV overviewFederal Department of Finance FDFFederal Department of Finance FDFFederal Department of Finance FDFAbolition of imputed rental value for owner-occupied homesSwiss Federal Assembly / FedlexFederal Act on the Systemic Change in Home Ownership Taxation (Bundesgesetz Systemwechsel Wohneigentumsbesteuerung)Federal Tax Administration FTAImputed rental value — ESTV overviewFederal Social Insurance OfficeBSV: Occupational old-age, survivors' and disability benefits (BV)ch.chRetirement income in Switzerland — 2nd pillarch.chOASI, occupational and private pensions abroad