Insurance & tax · Module 12

The hidden
charges

Two charges rarely come up in the conversation – but they cost.

%

Overlook nothing

At payout

The withholding tax

Principlebenefits are subject to it

Reporting procedurethe normal case – no deduction

On objection8 % capital, 15 % per annuity

Getting it back

Reclaimablewith a proper declaration

Capitalup to 5'000 francs exempt

Annuityup to 500 francs a year

At signing

2.5 %of the net single premium

3b onlysurrenderable, single premium

Since 1998for new contracts

Watch out

Five-year ruleearly surrender like single premium

Retroactivestamp duty can apply

Often bornemany insurers pay it themselves

Good to know

💡 First step: Withholding tax and stamp duty only cost if you don't know them – with the right structure you reclaim them or avoid them entirely.

This video is no substitute for personal advice.
Baeriswyl Beratungen GmbH · Finance & pension planning · Fribourg