Is mail forwarding sufficient when moving abroad?

How does Swiss mail forwarding work, and how much does it cost?

The Swiss postal service, Die Post, offers a service that allows mail sent to the original Swiss address to be forwarded to another address. When moving abroad, this service can also be used to redirect official correspondence, but it should not be confused with the delivery address registered with authorities.

The practical purpose of mail forwarding is to make it more likely that letters sent to the former Swiss address can be reached at the new address in Hungary or another foreign country. However, this does not mean that every item can be forwarded, nor that every Swiss authority will accept the foreign address as an official delivery address.

This article does not state a specific amount or timeframe for the 2026 fees or the exact maximum duration of forwarding. The available, verified research material does not contain verifiable Die Post pricing or service terms valid in 2026. These should be checked directly on Die Post's current platform before placing an order.

When ordering the postal service, it is particularly advisable to clarify the following questions:

• Which types of mail can be forwarded abroad? Private letters, registered mail, official correspondence, and parcels may be handled differently.

• How long is the forwarding order valid? The duration of the service and any possible extension may depend on Die Post's current terms.

• When does forwarding actually begin? The date of the order and the actual start of processing do not necessarily fall on the same day.

• What fee is charged for a foreign address? Fees may also change in 2026 and may vary depending on the application method or destination country.

• What happens to items that cannot be forwarded? Die Post's current mailing and service terms may provide the answer.

In a secure relocation plan, the Nachsendeauftrag is only a temporary safety net. It does not replace the need to update contact details separately and in writing with important institutions.

Which items are not covered by mail forwarding?

Mail forwarding and the official address register are two separate systems. Die Post may handle the route of items arriving at the original address, while the tax authority, court, or insurer may require a separate address in its own records and, in some cases, a Swiss authorised representative for service.

For this reason, two distinct risks must be differentiated:

Therefore, notifying the new address in Hungary does not in itself mean that every Swiss body will send official documents there. It is necessary to clarify separately with authorities and contractual partners which address they have on record and whether they accept a foreign address.

What is the presumption of delivery, and why is forwarding abroad risky?

The presumption of delivery (Zustellfiktion) is a legal rule under which, in certain situations, an item may be deemed delivered even if the recipient has not actually received it. According to the available federal source, following an unsuccessful delivery attempt or the placement of a collection notice, the item may be deemed delivered on the 7th day.

In practice, the 7-day rule means that the letter's physical location and the legal date of delivery can diverge. You may only see the item in Hungary days later, while from the perspective of an authority or other body handling the matter, delivery may already be deemed to have occurred earlier.

For forwarding abroad, according to a source on Thurgau cantonal tax practice, the 7-day period under the presumption of delivery begins on the day after Swiss postal processing or the initiation of forwarding. This is particularly risky in matters where only a short time is available to respond.

The presumption of delivery is not the same as whether a letter is certain to arrive at the foreign residence. The two issues must be treated separately:

• The question of actual postal delivery: When and in what condition does the item reach the foreign address?

• The question of legal service: From what point does the law consider the item to have been served?

• The question of deadlines: From which date is the period for responding or seeking legal redress calculated in the given procedure?

In the case law of the Swiss Federal Supreme Court (Bundesgericht), as well as in Article 138 of the Swiss Code of Civil Procedure (ZPO), the question of the legal effect of service also arises. However, the rule applicable to a particular case may depend on the type of procedure and the authority with jurisdiction. Therefore, in the case of an official letter containing a deadline, it is not safe to assume that the date of receipt abroad will be decisive.

Does postal forwarding extend legal deadlines?

The mere fact that mail is forwarded does not make it predictable when a deadline begins in a specific procedure. Based on the available, verified sources, it can be established with certainty that, where a presumption of service applies, an item may be deemed served on the seventh day after an unsuccessful delivery attempt or notification.

In the case of forwarding abroad, the later date of actual receipt does not necessarily override this presumption. A source from the canton of Thurgau specifically indicates that, even where forwarding has been initiated, the start of the seven-day period may be linked to Swiss postal processing.

In practice, postal forwarding should therefore not be regarded as a way of “gaining time” in a tax, court, or other official matter. If an item containing a deadline for legal redress, response, or payment is expected, a person living abroad needs a contact arrangement that supports prompt and verifiable awareness of the letter.

One such arrangement may be a Swiss service address or an authorised recipient for service (Zustellungsbevollmächtigter) accepted by the relevant authority. The requirements should not be assumed to be uniform nationwide: they may differ by canton and by type of case.

When is a Swiss tax representative or service address required?

A person moving abroad from Switzerland while remaining subject to limited tax liability in Switzerland must provide a Swiss tax representative (Steuervertreter) or a Swiss service address (Zustelladresse). A swissinfo.ch overview cites Swiss real estate or business activity in Switzerland as examples.

Limited tax liability means that a person may not necessarily live in Switzerland but may still have Swiss tax matters due to certain Swiss connections. The specific legal situation may be affected by the type of income, assets, real estate, business relationship, and the rules of the canton concerned.

The function of a Swiss service address is not the same as receiving private mail. The purpose of a Zustelladresse is to enable the authority to formally serve documents at an address available in Switzerland. The authorised recipient for service may be responsible for receiving the documents and forwarding them to the person concerned without delay.

From a Hungarian perspective, this is particularly relevant if a person moving abroad returns to Hungary while retaining a flat, real estate, business interests, or another tax connection in Switzerland. Postal forwarding arranged to a Hungarian residential address does not necessarily meet the requirement imposed by a cantonal tax authority in the form of a Swiss Zustelladresse.

Article 24 of the Swiss Civil Code (ZGB) may be relevant to issues connected with the legal concept of domicile. However, domicile, a correspondence address, and a service address accepted by the tax authority are not automatically the same.

How does the handling of service addresses differ in Zürich and Bern?

The examples of Zürich and Bern show that rules concerning tax service addresses cannot be described in a single statement applicable throughout Switzerland. Before moving abroad, the requirements of the tax authority in the canton concerned must always be checked.

In the canton of Zürich, if a taxpayer living abroad does not provide a Swiss service address, or if the address provided becomes invalid, the authority may set a deadline to remedy the situation. If this is unsuccessful, direct withholding tax (Quellensteuer) may be levied under the Zürich rules.

In this context, Quellensteuer does not mean that the same tax procedure automatically applies to every person living abroad. The Zürich provision identifies a specific consequence linked to the absence of a service address. Individual tax liability cannot be determined solely on the basis of this rule.

In the canton of Bern, the official tax assessment (Veranlagung) is sent exclusively to the Swiss service address provided. By contrast, the tax bill may also be mailed directly to a foreign residential address.

This distinction is significant in practical terms. A Hungarian address may be suitable for receiving the tax bill, but in Bern it does not replace a Swiss service address for the delivery of the tax assessment. Because the two types of documents are handled differently, it is not sufficient to check where the payment request is sent.

What tax matters need to be dealt with before moving abroad?

Before moving abroad (Wegzug ins Ausland), the starting point for tax matters is to clarify whether any connection to Switzerland remains that could result in limited tax liability. According to the available source, a Swiss Steuervertreter or Zustelladresse is required if there is Swiss real estate or business activity.

The moving-abroad checklist should therefore include at least the following points:

• Identification of the relevant canton: The tax authority procedure and service-address requirements may vary from canton to canton.

• Review of Swiss tax connections: In cases involving Swiss real estate, business activity or other ongoing ties, a separate assessment is required.

• Arranging a service address: If the canton requires a Swiss Zustelladresse, postal forwarding abroad does not replace it.

• Appointing an authorised recipient for service: Where appropriate, a person or representative is required who can receive official documents in Switzerland.

• Updating information held by the authorities: The foreign residential address, the Swiss service address and the representative's details must be communicated in the manner accepted by the relevant authority.

• Distinguishing between document types: The service arrangements for a tax assessment and a tax bill may differ even within the same canton, as the example of Bern shows.

For those moving back to Hungary, a further practical question is who will receive official mail in Switzerland and how the person concerned will receive copies of the documents securely and without delay. The address of a family member or acquaintance is only a suitable solution if the relevant cantonal authority actually accepts it as a service address.

What may happen to compulsory health insurance when moving abroad?

Compulsory health insurance (Obligatorische Krankenpflegeversicherung, OKP) and the Swiss Health Insurance Act, KVG, are areas that require separate assessment when moving abroad. Postal forwarding does not resolve the insurance relationship, notification of the insurer or any applicable exemption rules.

The available, verified source material does not contain a specific KVG rule verified for 2026 from which a general conclusion can be drawn as to when and under what conditions the insurance of a person moving to Hungary or another country ends, continues or changes.

Therefore, before moving, the individual situation must be clarified in writing with the insurer and, where necessary, with the competent cantonal authority. In particular, it should not be assumed that reporting a change of address or arranging a postal Nachsendeauftrag in itself closes the matter of compulsory insurance.

In the individual assessment, relevant factors may include the place of residence, place of work, family situation and insurance coverage in the other country. This article cannot provide a general answer applicable to every situation.

Sources

• Tax guidance issued by the canton of Bern ()

• Swiss federal social insurance document ()

• Tax practice of the canton of Thurgau regarding service ()

• Swiss taxation when moving abroad ()

• Tax law provision of Canton Zürich ()

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