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Paying tax on pension income

Old-age pensions (AHV), occupational pensions (BVG) and invalidity insurance (IV) benefits must be declared as income and are in most cases fully liable to tax.

Payments of capital made under occupational pension schemes (2nd pillar) and private pension schemes (pillar 3a and life annuities / pillar 3b) are taxed at a special rate.

Supplementary benefits to AHV and IV are non-taxable.