Leaving Switzerland: AHV pensions abroad, refunds of contributions and voluntary insurance

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Anyone who leaves Switzerland after years of paying into the old-age and survivors' insurance (AHV) must decide what becomes of the contributions and the pension rights they have built up. Whether the pension can later be paid abroad depends largely on nationality and on whether Switzerland has concluded a social security agreement with the person's home state. Nationals of states without such an agreement may, under certain conditions, have their contributions refunded, while Swiss and EU/EFTA nationals moving outside Europe can in some cases keep their cover through voluntary insurance. This article explains the rules as of 2026 and the considerations that usually shape the choice.

What happens to AHV rights on departure

Compulsory insurance under the Federal Act on Old-Age and Survivors' Insurance (OASIA; German: AHVG) is tied to domicile or gainful activity in Switzerland (Art. 1a para. 1 lit. a, b OASIA). When a person gives up both, compulsory insurance ends, although the contribution years already completed remain recorded in the individual account. A claim to an old-age pension arises once at least one full contribution year has been completed (Art. 29 para. 1 OASIA), and since a full pension generally requires 44 contribution years (Art. 29ter OASIA), each missing year reduces the pension by at least 1/44. A person who has worked in Switzerland for, say, a decade will therefore hold a correspondingly partial pension entitlement, the amount of which is explained in our article on the AHV old-age pension in 2026.

Payment of pensions abroad

The starting point is Art. 18 para. 2 OASIA, under which foreign nationals receive pensions only for as long as they are domiciled and habitually resident in Switzerland, unless an international agreement provides otherwise. In practice this produces three groups.

• Swiss nationals receive their AHV pension wherever they live.
• Nationals of EU and EFTA states are covered by the coordination rules of the Agreement on the Free Movement of Persons (Annex II) and the EFTA Convention, and receive their pensions abroad.
• Nationals of states with which Switzerland has concluded a bilateral social security agreement that coordinates benefits likewise receive their pensions abroad, under the terms of that agreement.

Switzerland has bilateral agreements with, among others, Australia, Brazil, Canada (with a separate agreement for Quebec), Chile, China, India, Israel, Japan, the Philippines, South Korea, Tunisia, Turkey, the United Kingdom, Uruguay and the USA, as well as several states of the Western Balkans and San Marino. The agreements with China, India and South Korea are, however, limited to determining which state's contribution legislation applies, which is particularly relevant for secondments (see social security agreements and secondments); they do not coordinate pension benefits. Nationals of states without any agreement, or with an agreement that does not cover benefits, therefore cannot draw an AHV pension once they live outside Switzerland, and for them the refund of contributions becomes the relevant route.

Refund of contributions

Art. 18 para. 3 OASIA, implemented by the Ordinance on the Refund of Contributions (ORC; German: RV-AHV), allows nationals of states without a social security agreement to claim back the AHV contributions they have paid. Several conditions must be met. Contributions must have been paid for at least one full year, and they must not give rise to a pension entitlement (Art. 1 para. 1 ORC). The applicant, together with any spouse and children under the age of 25, must have left Switzerland permanently (Art. 2 ORC). It is the applicant's nationality at the time of the claim that decides (Art. 1 para. 2 ORC), which means that a later naturalisation in a state with a benefit-coordinating agreement can change the position.

The refund covers the contributions actually paid by both the employee and the employer (Art. 18 para. 3 OASIA in conjunction with Arts. 5 and 13 OASIA), so that the employer share is included. No interest is paid (Art. 4 para. 1 ORC). Because the refund settles the person's relationship with the insurance completely, no rights of any kind against the AHV or the disability insurance (IV) remain afterwards (Art. 6 ORC); this also extends to survivors' benefits for the family.

The claim is filed with the Swiss Compensation Office (Zentrale Ausgleichsstelle, ZAS) in Geneva (Art. 8 ORC). Since 1 January 2025 the right to claim a refund lapses only on the death of the insured person (Art. 7 ORC), so that there is no longer any pressure to apply within a particular period after leaving.

According to the ZAS, nationals of Australia, Brazil, China, India, the Philippines, South Korea, Tunisia and Uruguay may also claim a refund, subject to the conditions of the respective agreement. Anyone from these states should have the applicable agreement checked before filing a claim. AHV contributions cannot be transferred to a foreign pension or social security scheme; the refund to the individual is the only form in which their value leaves the Swiss system.

Benefits that are not exported

Even where the pension itself can be paid abroad, certain benefits remain linked to residence in Switzerland. The helplessness allowance under Art. 43bis OASIA, which in 2026 amounts to CHF 252, CHF 630 or CHF 1,008 per month depending on the degree of helplessness, is paid only to residents and is not exported. The same applies to supplementary benefits (Ergänzungsleistungen), which top up low pensions for persons living in Switzerland. Retirees who rely on these benefits should take this into account before moving abroad.

Voluntary AHV/IV insurance

Swiss nationals and nationals of EU or EFTA states who take up residence outside the EU/EFTA area may join the voluntary old-age, survivors' and disability insurance (Art. 2 OASIA). They must have been compulsorily insured for at least five consecutive years immediately before leaving, and the application must be made within one year of leaving compulsory insurance. The deadline is strict, which is why the decision should ideally be taken before or shortly after departure.

Under the most recent leaflet available (as of 1 January 2025), employed persons pay 10.1 % of their earnings (AHV 8.7 % and IV 1.4 %), while persons without gainful activity pay between CHF 1,010 and CHF 25,250 per year depending on their wealth and pension income; these amounts are adjusted periodically. Persons who fail to pay their contributions are excluded from the voluntary insurance. Its value lies in avoiding contribution gaps and in maintaining disability and survivors' cover while living abroad.

Refund or keeping the entitlement

For those who have a choice, there is no answer that suits everyone, and several factors should be weighed together. Age matters, because a younger person may be many years away from reference age and may prefer to have the funds available now, whereas someone close to retirement will often value a lifelong pension more highly. The number of contribution years matters as well, since a short Swiss career produces only a small partial pension, while a longer one can provide a meaningful lifelong income. The likelihood of returning to Switzerland is equally relevant: a refund extinguishes all rights, so that a person who later comes back starts building their contribution record anew. Finally, the refund carries no interest and the value of the lost survivors' and disability cover for spouse and children should not be overlooked. Because the claim no longer lapses after a fixed period, there is usually time to take this decision carefully.

Practical checklist

• Establish whether your nationality gives you a right to pension payment abroad or only a right to a refund.
• Request an extract of your individual account to confirm the contribution years recorded.
• If you hold the nationality of a state with a contribution-only agreement, check the conditions of that agreement before claiming a refund.
• Swiss and EU/EFTA nationals moving outside Europe should consider voluntary insurance and observe the one-year application deadline.
• Take into account that the helplessness allowance and supplementary benefits are not paid abroad.
• Coordinate the AHV decision with the treatment of second-pillar and third-pillar assets and with tax advice in the new country of residence.

How Ressos Legal helps

I advise individuals and families from abroad who leave Switzerland on the effect of their departure on AHV rights, on refund claims and on voluntary insurance, working alongside their advisers in the new country of residence. Contact me to review your position before you leave.

Sources: Federal Act on Old-Age and Survivors' Insurance (SR 831.10) and Ordinance (SR 831.101), as of 1 January 2026; Ordinance on the Refund of Contributions to the Old-Age and Survivors' Insurance (SR 831.131.12); information leaflets of the AHV/IV Information Centre (ahv-iv.ch), as of 1 January 2026, and leaflet 10.02 on voluntary insurance, as of 1 January 2025; information of the Swiss Compensation Office (zas.admin.ch). Figures as of October 2026.

For general information only. This article does not constitute legal or tax advice, does not replace advice on an individual case and creates no lawyer-client relationship. It reflects the legal position as of October 2026.