How do we move back home from Switzerland? A step-by-step guide
Administrative steps for moving back from Switzerland in 2026: deregistration, taxation, health insurance, second pillar, registration in Hungary — in checklist form.
Why is a systematic plan for moving back home important?
Leaving Switzerland is administratively more complex than moving in was. There are two main reasons for this.
First: the Swiss system is obligation-based. Krankenkasse premiums, the validity of your residence permit, and your tax liability do not end automatically when you physically leave — they must be actively closed out.
Second: the deadlines build on one another. For example, to have your second pillar (berufliche Vorsorge / BVG) paid out, you need a certificate from the Swiss tax authority (Steuerverwaltung), and to file your tax return, you need the employer certificate. If one step is delayed, the whole chain shifts.
Below, we outline the tasks in chronological order, broken down into three main phases.
Before moving home — 3 months ahead: administrative preparations
What should you start 12 weeks before your planned departure?
Notify your employer. The notice period (Kündigungsfrist) in Swiss employment contracts is typically 1–3 months, depending on the collective agreement and length of employment. Check your contract and submit your written notice in time.
Terminate your lease. Under Swiss tenancy law (Obligationenrecht / OR), the notice period is usually 3 months, but the contract may contain different terms. Notice should be submitted by registered mail, observing the statutory notice deadlines (typically to the end of a quarter, i.e. March 31, June 30, September 30, or December 31).
Notify your Krankenkasse. The health insurance (mandatory basic health insurance under KVG — Krankenversicherungsgesetz) can be terminated as of the date your Swiss address ends. The cancellation must be submitted in writing by registered mail, and you must enclose the de-registration certificate (Abmeldebestätigung). Important: Krankenkasse premiums continue until the de-registration is completed — physically leaving the country is not enough.
Notify your bank. A Swiss bank account (e.g. UBS, the successor to Credit Suisse, Raiffeisen, PostFinance) can be kept with a foreign address, but some banks restrict services available to non-Swiss residents. Decide whether to keep the account (e.g. for incoming payments or to receive the BVG payout) or close it.
Employment and social insurance tasks
What happens to AHV/AVS contributions?
AHV (Alters- und Hinterlassenenversicherung / AVS — old-age and survivors' insurance) contributions are not lost. As a Hungarian citizen who worked in Switzerland as an EU citizen under the Agreement on the Free Movement of Persons (Freizügigkeitsabkommen / FZA, 1999), your Swiss AHV periods can also count toward your Hungarian pension entitlement based on social security coordination between the two countries.
For the balance of your Swiss AHV account and the contribution periods paid in, the SVA (Sozialversicherungsanstalt) — the social insurance institution of your canton of residence — can provide information. Request a certificate of insurance (Versicherungsausweis).
What happens to the second pillar (BVG)?
The second pillar (berufliche Vorsorge / BVG) is your Swiss occupational pension savings. If you move back from Switzerland to an EU member state — such as Hungary — you may withdraw the accumulated capital in cash under certain conditions (Cash payout).
Important conditions and limitations:
Condition | Detail |
|---|---|
Mandatory part (obligatorischer Teil) | Can only be withdrawn before age 60 if employment continues in the EU and you join the new country’s mandatory pension system |
Excess part (überobligatorischer Teil) | Usually can be withdrawn more freely |
Tax deduction | At payout, the Vorsorgeeinrichtung (pension fund) deducts withholding tax (Quellensteuer) — the rate depends on the canton, typically 5–10% |
Submitting the application | After the employment ends, but no later than 5 years before retirement age |
⚠️ The rules for BVG payouts changed in 2024–2025 with regard to coordination with the EU. Please request the current information on the exact amount and the tax deduction directly from the Vorsorgeeinrichtung (the pension fund accessible through your employer).
What does ALV (unemployment insurance) mean when moving back home?
If you are still in Switzerland when your employment ends and you meet the eligibility conditions (at least 12 months of contributions in the previous 2 years), you can in principle claim Swiss unemployment benefits (ALV — Arbeitslosenversicherung). However: if you move to Hungary, your entitlement to Swiss ALV ends, and you must enter the Hungarian unemployment benefit system. Under the EU coordination rules, your Swiss contribution periods may be taken into account when determining your entitlement in Hungary — this must be initiated at the Kormányablak in Hungary.
Financial and tax wrap-up in Switzerland
How do you settle your Swiss tax obligations?
Your Swiss tax liability (Steuerpflicht) applies in proportion to the days you spent in Switzerland in the year of departure. You must also file the annual tax return (Steuererklärung) for the year you move out — this must be done with the tax authority of your canton of residence (kantonale Steuerverwaltung).
If you were subject to withholding tax (Quellensteuer) (typically for non-Swiss citizens with a B permit), check whether the tax withheld matches your actual tax liability. In some cantons, a refund is also possible if the amount withheld exceeded the actual tax burden.
Hungarian-Swiss double taxation agreement: Hungary and Switzerland have a double taxation avoidance agreement (1981, amended several times). This means that, in principle, the same income cannot be taxed in both countries. If you had income in both countries in the year you moved out, the agreement determines which country has the right to tax it.
What needs to be closed financially?
Swiss bank account: Decide whether to keep it. If you close it, make sure all standing orders (Dauerauftrag) and direct debits (Lastschrift) are redirected or cancelled.
Securities account: If you have investments with a Swiss broker, the rules for foreign residents may differ — ask the broker for information.
Swiss tax identification number (AHV-Nummer): This does not expire — you will need it for any future AHV claim. Write it down and keep it safe.
Housing and property — on the Swiss and Hungarian side
What should you do with your Swiss rental property?
In addition to terminating the lease, make sure to handle the handover of the apartment (Wohnungsabgabe). This includes:
Cleaning the apartment and repairing any damage (a condition for getting the Mietkaution deposit back).
Cancelling or transferring utility contracts (electricity, internet, phone).
Forwarding your Swiss postal address (Nachsendeauftrag) — the Post allows temporary mail forwarding to an address abroad.
The deposit (usually 2–3 months’ rent) is refunded within a few weeks after the handover of the apartment, provided there is no dispute.
Is there anything to do if you own property in Switzerland?
If you own property in Switzerland (which, as an EU citizen, may mainly concern residential property because of certain restrictions under the Lex Koller law), selling or renting it out raises separate tax and legal questions. The property gains tax (Grundstückgewinnsteuer) depends on the canton. This is an area where legal and tax advice is advisable.
Health insurance and public records
How do you deregister in Switzerland?
Deregistration (Abmeldung) is done at the local Einwohnerkontrolle (municipal/city resident registration office). It can be handled in person or — in some cantons — online. The documents usually required are:
Identity card or passport
Residence permit (Ausländerausweis)
Your new address in Hungary
The deregistration certificate (Abmeldebestätigung) is also needed for several other procedures (cancellation of Krankenkasse, BVG payout), so ask for several copies or a digital copy.
What happens to the residence permit?
The B permit (Ausländerausweis B) must be returned to the authorities when you deregister. You can deregister even before the permit expires — obligations that remain until the expiry date (e.g. tax) do not end automatically.
How do you settle health insurance on the day you move out?
Mandatory health insurance under KVG ends on the day your Swiss residence address ceases to exist. Voluntary supplementary insurance policies (Zusatzversicherungen / VVG) must be cancelled separately — different notice periods may apply.
Personal belongings, vehicles, transport of valuables
How do you handle a vehicle with Swiss plates?
If you take a vehicle registered in Switzerland to Hungary, you must deregister it with the Swiss road traffic authority (Strassenverkehrsamt / STA) and register it again in Hungary. The steps are:
Hand in the Swiss plates and take the vehicle out of circulation (Fahrzeugabmeldung).
Export permit (Ausfuhrzollmeldung) — depending on the value, customs procedures may be required.
Transfer the registration in Hungary at the Government Office (Kormányablak), using the Swiss registration document and the customs clearance certificate.
What should you know about transporting personal belongings?
A person moving back to an EU member state may bring personal belongings in duty-free if:
They have lived in Switzerland for at least 12 months.
The belongings have been in their ownership for at least 6 months.
The import is completed within 12 months of moving back.
Duty-free import requires a detailed inventory (Inventarliste) and proof of Swiss residence. For higher-value items (jewellery, works of art, electronics), it is worth checking in advance with the National Tax and Customs Administration of Hungary (NAV).
After moving home — first steps in Hungary
Which official registrations are required?
The following registrations must be completed within 15 days of moving back (in some cases, a shorter deadline may apply):
Task | Where to handle it | Deadline |
|---|---|---|
Address registration | Government Office | Within 3 days (if your permanent address changes) |
Activating your TAJ card / NEAK registration | Government Office or NEAK | As soon as possible, before you need healthcare |
Checking your tax identification number | NAV | If necessary |
Reporting employment | Handled by the employer | When employment starts |
Transferring a vehicle | Government Office | Within 15 days |
What should you do about Hungarian health insurance (TAJ)?
If you take up employment in Hungary, your TAJ becomes active automatically based on your employer’s notification. If you do not start working right away, you must register as a voluntary health-insurance insured person, or become insured under another legal basis (e.g. as a sole proprietor, on GYES, etc.). During any period without insurance, you must pay a fee for healthcare services.
How should Swiss income be reported to the Hungarian tax authority?
If you had income in Switzerland in the year you moved back, it must also be included in your Hungarian personal income tax return (SZJA), in line with the rules of the double taxation treaty. Swiss income is generally handled under the exemption method, meaning it is not taxed again in Hungary, but it may be taken into account when determining the progressive tax base. The current procedure should be checked in NAV’s information notice.
Sources
ch.ch — the official information portal of the Swiss federal and cantonal authorities: https://www.ch.ch/en/
Federal Social Insurance Office (Bundesamt für Sozialversicherungen / BSV): https://www.bsv.admin.ch
AHV/IV — Swiss old-age and disability insurance: https://www.ahv-iv.ch
Federal Tax Administration (Eidgenössische Steuerverwaltung / ESTV): https://www.estv.admin.ch
Hungarian National Tax and Customs Administration (NAV): https://www.nav.gov.hu
Hungarian Government Office / document office: https://www.kormanyablak.hu
National Health Insurance Fund Management (NEAK): https://www.neak.gov.hu
Hungarian State Treasury — Pension Payment Directorate: https://www.allamkincstar.gov.hu
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In Brief
Moving back from Switzerland is not an automatic administrative wrap-up: employment, housing, Krankenkasse, the bank, taxes, and deregistration all have to be handled separately. The key milestones are the deregistration certificate, the documents needed for the BVG payout, and the Swiss and Hungarian tax returns for the year of departure.
Key Takeaways
- Check the notice period in both the employment contract and the rental agreement, because in a move out of Switzerland these determine the departure date.
- Deregistration must be handled at the Einwohnerkontrolle, because the deregistration certificate is required for several other procedures.
- Krankenkasse can only be cancelled on the day your Swiss address ends, so physically leaving the country is not enough.
- For a BVG payout, you need to follow the order between the pension fund and the tax authority certificates, otherwise the process can get delayed.
- For the year you move out, you must file a Swiss tax return, and if you also had income in Hungary, it must be included in the Hungarian SZJA return as well.
- A vehicle with Swiss plates must be taken out of circulation in Switzerland and then re-registered in Hungary.
Frequently Asked Questions
When is it worth starting the administration for moving back from Switzerland?
Based on the article, it is worth starting the process at least 3 months before departure. The reason is that the deadlines for employment, the rental contract, insurance policies, and deregistration are interconnected. If one step is delayed, the other administrative tasks can also be pushed back.
Why is it not enough just to move out of Switzerland?
Because in the Swiss system, several obligations do not end automatically when you physically leave. Krankenkasse, tax obligations, and the closure of your residence permit all have to be handled separately. That is why moving back home is administratively more complex than moving in was.
What is needed for deregistration from Switzerland?
Deregistration must be handled at the Einwohnerkontrolle, usually in person or, in some cantons, online. Typically, you need an identity card or passport, your residence permit, and your new Hungarian address. It is worth asking for the deregistration certificate in several copies.
What happens to Swiss health insurance when moving back home?
The mandatory health insurance under KVG ends on the day your Swiss address ceases to exist. Cancellation requires a written request and the deregistration certificate. Voluntary supplementary insurance must be cancelled separately, because different rules may apply to it.
Can the Swiss second pillar (BVG) be withdrawn in cash?
When moving to an EU member state such as Hungary, the accumulated BVG capital can be withdrawn in cash under certain conditions. However, the rules differ for the mandatory and the extra-mandatory portions, and withholding tax may also be deducted at payout. According to the article, the exact amount and the current rules can be requested from the Vorsorgeeinrichtung.
What should be done if there was income in Switzerland in the year of moving back?
In that case, the Swiss income must also be included in the Hungarian personal income tax return. Under the double taxation agreement, the same income cannot in principle be taxed in both countries. Swiss income is typically handled in Hungary using the exemption method.
What needs to be arranged in Hungary after returning?
You need to handle address registration, TAJ matters, if necessary checking the tax identification number, registering employment, and transferring the vehicle. According to the article, address registration must be done within 3 days, and the vehicle transfer within 15 days. If there is no immediate employment, Hungarian health insurance coverage must be arranged in another way.
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