Contribution statement Swiss social security system (AHV/ AVS)

How to claim a tax deduction from the Australian Taxation Office (ATO) on a pension paid by the Swiss Social Insurance (AHV/AVS or IV/AI)

If you are receiving an income from the Swiss Social Insurance (AHV/AVS or IV/AI) you may be entitled to claim a deduction, to reduce the amount of tax you pay. The deduction only applies if your pension has an undeducted purchase price (UPP).The UPP is the amount you contributed towards your Swiss Social Insurance in Switzerland - your personal contributions. The UPP does not include the contributions made by any employers. 

Australia has made agreements with various countries (e.g. Germany, Italy and Austria) to determine the deductible amount. Discussions aiming at achieving a similar agreement between Australia and Switzerland are ongoing. As a temporary solution, however, beneficiaries of a Swiss pension (AHV/AVS or IV/AI) can individually claim a deduction. For this purpose, you have to complete the following:

Request for a determination of the deductible amount of UPP of a foreign pension or annuity.

In order to allow the ATO to determine your eligibility, you will need to request a statement from the Swiss Compensation Office in Geneva (Switzerland), certifying the total amount of your personal contribution paid into the Swiss Social Insurance. You can download the necessary application form on the website of the Consulate General of Switzerland in Sydney and send it by post or email directly to Geneva. 

The Consulate General of Switzerland and the Swiss Compensation Office in Geneva can only advise on the process of obtaining your personal contribution figure. Any questions relating to claiming UPP deductions and taxation must be addressed to the ATO.