As of 1 January 2022, the tax on lump-sum payouts from the 2nd (e.g. pension fund) and 3rd (e.g. 3a account) pillars will be reduced. The reduction of the taxation affects lump-sum payouts from approx. CHF 210'000 for single taxpayers and approx. CHF 370'000 for married taxpayers. The adjustment of the taxation is a reaction to the higher life expectancy and the lower conversion rates of the occupational pension plan.
For lump-sum payouts between CHF 250'000 and CHF 2'000'000, the tax rates will be significantly reduced. For lump-sum payouts of over CHF 10'000'000, the tax rate in Zurich remains rather high and the canton of Zurich continues to be in last place in an intercantonal comparison.
Commenti