No Switzerland–Mauritius tax treaty, signed or announced as under negotiation: each country applies its domestic law
International taxation & Mauritius
Tax guide: Switzerland ↔ Mauritius
There is no tax treaty between Switzerland and Mauritius: what each country taxes, and how to avoid being taxed twice.
Federal law, cantonal rules and Mauritian law in force in 2026, read from the official texts: whether you are moving to Mauritius or buying from Switzerland.
Without a treaty,
each country applies its own law
each country applies its own law
The essentials
Four rules to know before you leave or buy.
AHV pension paid abroad: never taxed in Switzerland; 2nd pillar and 3a: Swiss withholding tax, final in the absence of a treaty
If you are resident in Mauritius, your Swiss dividends suffer 35% withholding tax, with no possibility of refund
Wealth, real estate gains and inheritance taxes: cantonal, and different from one canton to another
01 In brief
Who taxes what between Switzerland and Mauritius?
Without a treaty, nothing allocates the right to tax: each country applies its own law. Switzerland taxes whatever has a link with its territory; Mauritius taxes its residents, and their foreign income when it is remitted there, with a credit for foreign tax. Two profiles, two tables.
You live in Mauritius: what Switzerland keeps
| Income or asset | What Switzerland levies | What you need to know | Text |
|---|---|---|---|
| AHV / IV pension | Nothing | Never taxed in Switzerland for a beneficiary living abroad, treaty or not | CSI, withholding taxation |
| 2nd pillar pension or capital, 3a capital | Federal and cantonal withholding tax | Final: without a treaty, no refund | LIFD, Art. 96; LHID, Art. 35 |
| Public-law pension (Confederation, canton, commune) | Federal and cantonal withholding tax | Final, like the 2nd pillar | LIFD, Art. 95 |
| Dividends from a Swiss company | 35% withholding tax | Not refundable for a non-resident without a treaty | LIA, Art. 4, 13 and 22 |
| Interest on a Swiss bank account | 35% above CHF 200 of interest per year | Same rule: no refund | LIA, Art. 4 and 5 |
| Rent from property located in Switzerland | Federal, cantonal and communal tax | Declaration in the canton where the property is located, at a rate at least equal to that on this Swiss income | LIFD, Art. 4, 7 and 21 |
| Capital gain on property located in Switzerland | Cantonal real estate gains tax | Increased for a short holding period, reduced after a long holding period | LHID, Art. 12 |
| Real estate wealth in Switzerland | Cantonal and communal wealth tax | On this property only, at the rate applying to your total wealth | LHID, Art. 4 and 13 |
| Capital gain on shares | Nothing, in principle | Private gains are exempt; some cantons target real estate companies | LIFD, Art. 16; LHID, Art. 7 and 12 |
| Salary for work done in Mauritius for a Swiss employer | Nothing | Taxed in Mauritius; the Swiss teleworking rule only covers neighbouring states | LIFD, Art. 5 |
| Director’s fees from a Swiss company | Withholding tax | Mauritius also taxes them if they are remitted there, with a credit | LIFD, Art. 93; ITA, s. 77 |
You live in Switzerland and invest in Mauritius
| Income or asset | In Mauritius | In Switzerland | Text |
|---|---|---|---|
| Rent from your Mauritian property | Taxed at the Mauritian scale | Excluded from taxable income, but taken into account for the rate | LIFD, Art. 6 and 7 |
| Capital gain on resale | No tax for an individual; 5% transfer tax paid by the seller | Not taxed: foreign property, and a private gain | LIFD, Art. 6 and 16 |
| Value of the Mauritian property | No wealth tax | Excluded from taxable wealth, but taken into account for the rate, under cantonal law | LIPP Geneva, Art. 5 and 6 (example) |
| Dividends from a Mauritian company | No withholding tax | Taxed; at 70% for federal tax if you hold at least 10% | LIFD, Art. 20, 1bis |
| Interest on a Mauritian account | Exempt for a non-resident if paid by a licensed bank | Taxed, and the account forms part of your wealth | LIFD, Art. 20 |
| Inheritance of your Mauritian property | No duty | In principle not taxed by the canton of residence; to be confirmed depending on the canton | LDS Geneva, Art. 4 (example) |
02 Tax relationship
Is there a tax treaty between Switzerland and Mauritius?
No. As at 29 September 2026, no double taxation treaty is in force, none has been signed, and no negotiation has been announced. The two countries cooperate only through the exchange of information: automatic since 2018, and on request under the OECD and Council of Europe multilateral convention.
| Instrument | Situation | Source |
|---|---|---|
| Double taxation treaty | None: Switzerland appears on none of the Mauritian lists (in force, to be ratified, to be signed, under negotiation), and Mauritius does not appear on the Swiss list | SFI; MRA |
| Agreement on maritime and air transport | None | SFI, sections II to IV |
| Multilateral convention on administrative assistance | In force for Mauritius since 1 December 2015, for Switzerland since 1 January 2017 | Fedlex, RS 0.652.1 |
| Assistance in tax collection | Excluded by Switzerland, which made a reservation on Articles 11 to 16 of this convention | Swiss reservation, Art. 30, 1, b |
| Automatic exchange of information (CRS) | Active with Mauritius since 1 January 2018 | SFI, AEOI partner states |
What the absence of a treaty changes
No rule settles a dual residence, no withholding rate is reduced, no Swiss tax withheld at source can be recovered, and there is neither a mutual agreement procedure nor arbitration between the two administrations.
What it does not change
Each country keeps its own rules, which already avoid part of the double taxation: Switzerland does not tax real estate located abroad, and Mauritius grants a credit for any foreign tax.
Why a case-by-case analysis
Without a treaty, the outcome depends on the exact nature of each income, on your canton and on what you remit to Mauritius. Two similar situations can lead to very different taxes.
03 Tax residence
How do you stop being a Swiss tax resident?
You are taxed in Switzerland without limit for as long as you have your tax domicile there or stay there. Tax liability ends on the day you leave; after that, only your economic ties with Switzerland connect you to it. Mauritius makes you resident from 183 days of presence.
Counting your days in Mauritius →| Criterion | Switzerland | Mauritius |
|---|---|---|
| Domicile | Living there with the intention of settling permanently | Domicile in Mauritius, unless permanently resident abroad |
| Presence | Stay without significant interruption: 30 days with gainful activity, 90 days without | 183 days in the income year, or 270 days over that year and the two preceding ones |
| End | On the day you leave Switzerland (Art. 8, 2) | — |
| After departure | Limited taxation: real estate, business or permanent establishment in Switzerland, activity in Switzerland, Swiss pension or retirement provision, directors’ fees | Mauritian income, and foreign income received in Mauritius |
No tie-breaker rule
Without a treaty, nothing settles the matter if both countries regard you as resident. Keeping a home, a family or the centre of your affairs in Switzerland can maintain your Swiss tax domicile, even with more than 183 days in Mauritius.
Declaring your departure
Anyone leaving Switzerland declares their departure to their commune; the procedures vary from canton to canton. This is the starting point of the tax formalities.
Your residence in Mauritius
Buying or renting your home, obtaining the permit that goes with it: Westimmo organises these steps with you, with supporting documents. Residence permits →
04 Double taxation
Without a treaty, how do you avoid being taxed twice?
Through each country’s domestic law. Switzerland excludes from its tax any real estate and establishments located abroad. Mauritius taxes an individual’s foreign income only if it is received there, and grants a credit for foreign tax paid. There remain cases where the Swiss tax is lost.
| Country | Mechanism | Scope |
|---|---|---|
| Switzerland | Real estate, businesses and permanent establishments located abroad are excluded from tax (LIFD, Art. 6, 1) | They are still counted to set the rate (Art. 7, 1) |
| Switzerland | Credit for foreign taxes withheld at source | Reserved for countries linked to Switzerland by a treaty (OIIS, Art. 1): not for Mauritius |
| Mauritius | An individual’s foreign income taxed only when it is received in Mauritius (ITA, s. 5(3)) | What stays outside Mauritius is not taxed there |
| Mauritius | Credit equal to the foreign tax paid on the same income (ITA, s. 77) | Without a treaty: “foreign tax” covers any tax levied by another State |
Where double taxation remains
The 35% withholding tax and the withholding tax on retirement provision remain with Switzerland. If Mauritius also taxes income already taxed in Switzerland, its credit does not exceed the Mauritian tax due on that income.
Where there is no conflict
The Mauritian property of a Swiss resident, the AHV pension of a Mauritian resident, private capital gains on securities: only one country, or even none, taxes them.
What a treaty would have brought
Reduced withholding, a right to a refund, a tie-breaker rule and a mutual agreement procedure. None of these protections exists here.
05 Property kept in Switzerland
What happens to a property you keep in Switzerland?
It keeps you taxable in Switzerland, in the canton where it is located: rent, wealth, capital gain on resale. The Confederation taxes income only; wealth and capital gains fall to the canton and the commune.
Rent
Subject to direct federal tax and to the taxes of the canton and commune of the property (LIFD, Art. 4 and 21). The rate is at least that of the income earned in Switzerland (Art. 7, 2).
A home kept for yourself
Until 31 December 2028, its rental value remains taxable. The reform voted on 28 September 2025 abolishes it on 1 January 2029; cantons will then be able to levy a tax on second homes.
Wealth tax
The canton of the property taxes this one property alone, at the rate corresponding to your total wealth. There is no federal wealth tax.
The capital gain
Cantonal real estate gains tax, in every canton: increased for a short holding period, reduced after a long holding period, everywhere except Obwalden; Geneva exempts the gain after 25 years of ownership (Swiss Tax Conference, legislation as at 1 January 2024).
The sale
For a non-resident taxed only because of this property, the buyer is entered in the land register only with the tax authority’s consent, given once the taxes are paid or guaranteed (LIFD, Art. 172).
Inheritance
The canton where the property is located may levy its inheritance tax; most cantons exempt the spouse and direct descendants.
06 Investing in Mauritius
You buy in Mauritius from Switzerland: who taxes what?
The property and its rent fall under Mauritius: 5% registration duty on purchase, rent at the Mauritian scale, no capital gains tax. Switzerland excludes this property from your taxable income and wealth, but takes it into account for the rate, and you must declare it.
Tax on rent in Mauritius →On purchase
5% registration duty and notary fees in Mauritius. A property of at least USD 375,000 bought under a scheme opens the way to a residence permit. Purchase costs →
Rent
Taxed in Mauritius at the scale, without the allowances for residents; a tenant that is not an individual withholds 10% at source. In Switzerland, excluded from taxable income, but counted for the rate (LIFD, Art. 6 and 7).
Rs 2,000,000 of net rent: Rs 250,000
At the 2026-2027 scale, Rs 2,000,000 of net taxable rent, about €37,110, gives Rs 250,000 of Mauritian tax, about €4,640, or 12.5%.
Resale
Mauritius does not tax an individual’s capital gain; the seller pays 5% transfer tax. Switzerland does not tax it either: the property is foreign and the gain is private. Reselling →
Wealth
Cantons in principle exclude foreign real estate from taxable wealth, while taking it into account for the rate; example: Geneva, LIPP, Art. 5 and 6. Check the law of your canton.
Declaration
As a Swiss resident, you declare your total wealth, in Switzerland and abroad: the Mauritian property, its rent and your account in Mauritius all appear in the return, even if excluded from tax.
07 Employees and the self-employed
Do you work between the two countries?
Switzerland taxes a non-resident only on activity carried out in Switzerland, or on directors’ fees from a Swiss company. Work physically done in Mauritius, even for a Swiss employer, falls under Mauritius.
Self-employed or Premium visa →The employee
Taxed in Switzerland, at source, if he or she works in Switzerland (LIFD, Art. 5, 1, a). If resident in Mauritius, salary for days worked in Mauritius is taxable there.
Teleworking from Mauritius
The Swiss law on international teleworking (in force since 2025) only covers agreements concluded with neighbouring states: it gives Switzerland no right to tax work done in Mauritius. Also check that your residence permit authorises this work.
The self-employed
Taxed in Switzerland if he or she carries on the activity there or operates a permanent establishment there (LIFD, Art. 4 and 5). On departure, business assets transferred abroad are deemed sold (Art. 18, 2).
08 Companies and shareholdings
Holding a company between Switzerland and Mauritius?
A Swiss company distributes its dividends under 35% withholding tax, final for a shareholder resident in Mauritius. A Mauritian company held from Switzerland is taxed in Mauritius, but may become Swiss if it is managed from Switzerland.
Buying through a company →A Swiss company
Its dividends suffer 35% withholding tax (LIA, Art. 13). As a shareholder resident in Mauritius, you cannot recover it without a treaty; as a director, your fees are taxed at source (LIFD, Art. 93).
A Mauritian company
15% corporate tax in Mauritius and no withholding on its dividends. As a Swiss resident, you declare them; if you hold at least 10%, they are taxed at only 70% for federal tax, the cantons having their own rate (LIFD, Art. 20, 1bis).
The place of management
A company whose effective management is in Switzerland is taxed there as a Swiss company, wherever it is registered (LIFD, Art. 50). A Mauritian company managed from Switzerland would become taxable there.
09 Dividends and interest
How are your dividends and interest taxed?
Once settled in Mauritius, your Swiss investment income bears the 35% withholding tax, with no refund. As a Swiss resident, your Mauritian income arrives with no withholding and is taxed in Switzerland.
Swiss dividends
35% withholding tax, refunded only to persons domiciled in Switzerland or in a country whose treaty provides for it (LIA, Art. 22; FTA). For a resident of Mauritius, it is a final charge.
Swiss interest
Interest on Swiss bonds and Swiss bank assets also suffers 35%, except interest on client assets that does not exceed CHF 200 per year (LIA, Art. 4 and 5).
On the Mauritian side
As foreign income, it is taxed there only if received there (ITA, s. 5(3)); the Swiss withholding tax can then be credited against the Mauritian tax due on that income (s. 77).
Mauritian dividends
No withholding in Mauritius. As a Swiss resident, you declare them for federal and cantonal taxes; Switzerland has nothing to credit.
Mauritian interest
Exempt in Mauritius for a non-resident if paid by a licensed bank; taxed in Switzerland with your other income.
Your Swiss bank
You can keep your Swiss accounts: as a non-resident, you pay no wealth tax there, but their interest remains subject to withholding tax.
10 Capital gains
Who taxes your capital gains?
Private capital gains on securities are exempt in Switzerland, for federal tax as for the cantons, and Mauritius does not tax them for an individual. Real estate gains fall to the country, and in Switzerland to the canton, where the property is located.
| Capital gain | You live in Mauritius | You live in Switzerland |
|---|---|---|
| Shares and other securities held privately | No Swiss tax in principle; Mauritius does not tax this gain | Exempt (LIFD, Art. 16, 3; LHID, Art. 7, 4, b) |
| Shares in a Swiss real estate company | Depending on the canton, taxable as a real estate gain (LHID, Art. 12, 2, d) | Same rule, depending on the canton |
| Real estate in Switzerland | Cantonal real estate gains tax | Cantonal real estate gains tax |
| Real estate in Mauritius | No tax for an individual | No Swiss tax: foreign property, private gain |
Securities held as business assets
The exemption applies only to private wealth. Securities of a self-employed activity, or declared as business assets, follow income tax (LIFD, Art. 18).
No national rate
Real estate gains tax is cantonal; some cantons have it collected by the communes. Its amount depends on the canton and the holding period.
Selling from Mauritius
A non-resident selling Swiss property: the gain remains taxed in the canton of the property, and the buyer’s entry in the land register awaits the tax authority’s consent (LIFD, Art. 172).
11 AHV and pensions
Your AHV pension and your public pension in Mauritius
The AHV pension is never taxed in Switzerland when you live abroad. A public-law pension, paid by the Confederation, a canton, a commune or their fund, bears Swiss withholding tax, final in the absence of a treaty.
| Pension | In Switzerland | In Mauritius | Text |
|---|---|---|---|
| AHV / IV (1st pillar) | Never taxed, treaty or not | Pension, therefore income; taxable when received in Mauritius; no Swiss tax to credit | CSI; ITA, s. 10(1)(d) and 5(3) |
| Public-law pension | Withholding tax: 1% for federal tax, plus the cantonal scale | Pension from past employment; taxable when received, with a credit for Swiss tax | LIFD, Art. 95; ITA, s. 10(1)(a)(ii), 5(3) and 77 |
| 2nd pillar pension | Withholding tax: 1% for federal tax, plus the cantonal scale | Pension from past employment; taxable when received, with a credit for Swiss tax | LIFD, Art. 96; ITA, s. 10(1)(a)(ii), 5(3) and 77 |
Receiving the AHV in Mauritius
The pension is paid abroad to Swiss nationals and to nationals of the European Union, EFTA or a country linked to Switzerland by a social security agreement. Others lose the pension when they leave Switzerland and may request a refund of their contributions.
Who pays it
The Swiss Compensation Office, in Geneva, manages the AHV pensions of all insured persons living abroad. Notify your departure to the fund that pays your pension.
Pensions treated as income
The Income Tax Act classes as gross income pensions and annuities linked to past employment (s. 10(1)(a)(ii)) and other annuities and pensions (s. 10(1)(d)). As foreign income, they are taxed only when received in Mauritius (s. 5(3)); Swiss tax withheld at source is then credited against the Mauritian tax due on the same pension (s. 77). According to the Swiss Tax Conference, without a treaty, “withholding taxation is final” in Switzerland.
12 2nd and 3rd pillars
Your 2nd pillar and 3rd pillar A when you move to Mauritius
When you leave Switzerland permanently for Mauritius, you can withdraw in cash your 2nd pillar exit benefit and your 3rd pillar A. The capital then bears federal and cantonal withholding tax, final in the absence of a treaty. Its treatment in Mauritius, for its part, is not settled by the Mauritian text.
| Benefit | Withdrawal on departure | Swiss withholding tax | Detail |
|---|---|---|---|
| 2nd pillar, exit benefit | Possible in cash on permanent departure (LFLP, Art. 5, 1, a) | Federal: from 0 to 2.6% of the capital; cantonal: scale of the institution’s canton | The restriction for the European Union and EFTA (Art. 25f) does not concern Mauritius |
| 2nd pillar, at retirement age | Capital or pension, depending on the institution’s rules | Capital: same regime; pension: 1% for federal tax, plus the cantonal scale | Final in the absence of a treaty |
| 3rd pillar A | Early payment when the 2nd pillar must be paid in cash (OPP 3, Art. 3, 2, d) | Same regime as the 2nd pillar capital | Final in the absence of a treaty |
Your spouse’s consent
If you are married or in a registered partnership, cash payment of the 2nd pillar requires the written consent of the spouse or partner (LFLP, Art. 5, 2).
The choice of canton matters
Cantonal withholding tax depends on the canton where the institution has its seat: two funds in two cantons do not result in the same tax. Have it calculated before choosing the timing and form of the withdrawal.
Mauritian side: the rule in principle
The Mauritian treatment of a lump-sum withdrawal from a Swiss 2nd pillar or 3rd pillar A depends on its characterisation under the Mauritian Income Tax Act. The rule of section 5(3) targets foreign income and does not, on its own, allow the conclusion that a retirement-provision capital becomes taxable simply because it is transferred to Mauritius. The characterisation of the Swiss scheme must be checked before the withdrawal.
The 2nd pillar capital
The Income Tax Act exempts the first Rs 3 million of a pension lump sum paid under an enactment, by a “superannuation fund” or by a personal scheme approved by the Director-General (Second Schedule, Part II, Sub-part A, item 6). A “superannuation fund” is a fund set up for the employees of an employer and authorised under the Mauritian 2012 law on private pension schemes, or any other fund that the Director-General approves: a Swiss pension fund is not automatically one of them, and the exemption therefore does not apply automatically.
The 3rd pillar A capital
As individual savings, the 3rd pillar A is not a fund set up for the employees of an employer, the first meaning of “superannuation fund”. It could fall under the exemption only through approval by the Director-General, as another fund or as a personal scheme. Its treatment is checked separately from that of the 2nd pillar.
The tax credit
Section 77 grants a credit for foreign tax paid on income taxable in Mauritius. As long as the characterisation of a Swiss capital sum as taxable income is not established, no credit can be taken for granted.
13 Wealth tax
Wealth tax after you leave
The Confederation does not tax wealth; the cantons and communes do, each with its own scale. Once settled in Mauritius, you remain taxed in Switzerland only on your Swiss real estate or business wealth. Mauritius levies no wealth tax.
| Item | You live in Mauritius | You live in Switzerland |
|---|---|---|
| Real estate in Switzerland | Taxed by the canton of the property, at the rate of your total wealth | Taxed |
| Accounts and securities in Switzerland | Not taxed in Switzerland | Taxed |
| Real estate in Mauritius | No tax | Excluded from taxable wealth, taken into account for the rate, under cantonal law |
| Accounts and securities in Mauritius | No tax | Taxed |
Cantonal scales
Most cantons apply a progressive scale; Lucerne, Uri, Schwyz, Obwalden, Nidwalden, Glarus, Appenzell Inner Rhodes, St. Gallen and Thurgau a flat rate. The taxation threshold varies greatly from one canton to another.
A non-resident’s property
The Swiss Tax Conference gives it as an example: a person domiciled abroad “will pay wealth tax in Switzerland only on this property”.
No federal tax
Since 1959, direct federal tax no longer applies to the wealth of individuals.
14 Inheritance and gifts
Who taxes the estate of a Swiss person settled in Mauritius?
There is no federal inheritance tax; the initiative that wanted to create one was rejected on 30 November 2025. The cantons tax: the canton of the last domicile for movable assets, the canton where the property is located for real estate. Mauritius levies no duty.
| Situation | Movable assets | Real estate |
|---|---|---|
| Deceased domiciled in Switzerland | Canton of the last domicile | Canton where each property is located; foreign real estate is in principle excluded (Geneva: LDS, Art. 4, 1) |
| Deceased domiciled in Mauritius | In principle no canton | Canton where the Swiss property is located |
| Gift | Canton of the donor’s domicile | Canton where the property is located |
Cantons without tax
Schwyz and Obwalden levy neither inheritance tax nor gift tax; Lucerne does not tax gifts.
Spouse and children
The surviving spouse or registered partner is exempt in all cantons. Direct descendants are exempt in most, except in Appenzell Inner Rhodes, Vaud and Neuchâtel, which grant deductions, and in Lucerne where only the communes may tax them.
An example of a condition
In Geneva, the exemption does not apply if the deceased was taxed on a lump-sum (expenditure-based) basis under one of his or her last three assessments.
No inheritance treaty
No text settles the double taxation of estates between Switzerland and Mauritius; the absence of Mauritian duties makes it unlikely.
The scale depends on the canton
Rates vary by canton, degree of kinship and amount received; no rate applies to the whole of Switzerland.
Preparing the transfer
With a notary in Mauritius and a notary in your canton. Westimmo works with notaries who comply with Mauritian legislation.
15 Leaving Switzerland
Does leaving Switzerland trigger taxation?
For private assets, Swiss law provides for no general taxation of unrealised gains on the sole ground of departure; private gains on securities are moreover exempt (LIFD, Art. 16, 3; LHID, Art. 7, 4, b). On the other hand, business assets transferred abroad are deemed sold, and the withdrawal of your retirement provision is taxed at source.
The year of departure
Tax liability ends on the day you leave (LIFD, Art. 8, 2): you are taxed on the income of the period spent in Switzerland, at the rate of an annualised income (Art. 40, 3).
Business assets
The transfer of business assets to an enterprise or permanent establishment abroad is treated as a disposal (LIFD, Art. 18, 2).
Retirement provision
The cash withdrawal of the 2nd pillar and 3a on departure is taxed at source, definitively (see “2nd and 3rd pillars”).
Security
If you no longer have a domicile in Switzerland or the tax appears to be at risk, the authority may demand security at any time, even before assessment (LIFD, Art. 169).
Declaring your departure
To your commune, and to the fund that pays you a pension; the procedures vary by canton.
Before you leave
Take stock of your home, your retirement provision and your securities: the departure date, the canton and the form of the withdrawals decide the tax.
16 Transferring your money
How do you transfer your assets and manage your accounts?
No exchange controls in Mauritius since July 1994: money moves freely, but the bank and the notary check its origin. As a Swiss resident, your Mauritian accounts appear in your wealth declaration.
Open an account in Mauritius →No exchange controls
According to the Bank of Mauritius, they were abolished in July 1994. Prepare proof of the origin of the funds: sale of a property, retirement provision, savings, inheritance.
Your accounts in Mauritius
As a Swiss resident, you declare their balance in your wealth and their interest in your income. Their data is also transmitted to Switzerland through automatic exchange.
Your Swiss accounts
You can keep them after you leave; their interest remains subject to the 35% withholding tax above CHF 200 per year.
17 Declarations
Which declarations in the year of departure, then every year?
In Switzerland, you declare your income up to departure, then, if you keep a property, you remain a taxpayer of the canton where it is located. In Mauritius, you declare your income to the MRA by 15 October.
Declaring on arrival in Mauritius →| When | In Switzerland | In Mauritius |
|---|---|---|
| The year of departure | Declaration of income and wealth up to the day of departure, to your canton | Tax number (TAN) with the MRA; income year from 1 July to 30 June |
| The following years | Declaration in the canton of the property if you keep one; nothing if you only have income taxed at source | Declaration and payment by 15 October at the latest |
| Sale of Swiss real estate | Declaration of the gain to the canton of the property; tax authority’s consent for the buyer’s registration | — |
Swiss resident with a property in Mauritius
Each year you declare your total wealth, in Switzerland and abroad, with the income of the Mauritian property, even if excluded from tax.
Deadlines
They are set by each canton: consult your canton’s tax administration.
In Mauritius
A new arrival obtains a tax number (TAN) from the MRA; the return for the year ended 30 June is due by 15 October at the latest, payment included.
18 Exchange of information
What do the Swiss and Mauritian authorities share with each other?
Automatically, since 1 January 2018, financial account data under the CRS standard. On request, under the multilateral convention on administrative assistance. No assistance in tax collection: Switzerland has excluded it.
Automatically
Mauritius is among Switzerland’s partner states for automatic exchange, with effect from 1 January 2018. The banks of each country report the accounts of the other’s residents.
On request
Both countries are parties to the OECD and Council of Europe multilateral convention: the authority of one may request information from the other.
What Switzerland excludes
No assistance in collection and no service of documents on behalf of another State (Swiss reservations, Art. 30, 1, b and d).
19 Case studies
Three common situations
The rules above applied to three profiles we often meet: a retiree settling in Mauritius with his 2nd pillar, a couple who stayed in Switzerland and rent out their villa, a shareholder of a Swiss company.
Swiss retiree settled in Tamarin
His AHV pension is paid to him in Mauritius with no Swiss tax. He withdraws his 2nd pillar as capital on departure: the federal and cantonal withholding tax is final. Before the withdrawal, he has Mauritius’s characterisation of this capital checked: the transfer to Mauritius is not, on its own, enough to make it taxable. His apartment kept in his canton remains taxed there.
Couple who stayed in Switzerland, villa rented out in Grand Baie
Rs 2,000,000 of net rent: Rs 250,000 of tax in Mauritius. In Switzerland, rent and villa are excluded from tax but counted for the rate, and declared. On their death, the villa is in principle not taxed by their canton, and Mauritius levies no duty.
Shareholder of a Swiss company, settled in Mauritius
Dividends bear 35% withholding tax, lost in the absence of a treaty; Mauritius taxes them only if they are received there, deducting this tax. The sale of his shares in principle bears no Swiss tax.
20 Related guides
Going further
The main guide and the pages that detail each subject.
International taxation & MauritiusThe main guide, country by country→
Investing in MauritiusMeasured yields and simulators→
Purchase costsThe real cost of a purchase, line by line→
Tax on rentThe scale applied, worked examples→
Visas, permits and residenceAll the routes to living in Mauritius→
Living in MauritiusPreparing your departure and your first year→21 Sources & methodology
Reliable, up-to-date information
Every rule comes from a federal, cantonal or Mauritian legal text, or from an official publication of the Swiss tax administration, read on 29 September 2026. The cantonal rules cited as examples apply only to the canton named.
FTAFederal Tax AdministrationSFIInternational Financial MattersMRAMauritius Revenue AuthorityFedlexSwiss federal law
- SFI (State Secretariat for International Finance) — “Swiss double taxation agreements”, status as at 1 January 2026; partner states for the automatic exchange of information, status as at 21 September 2026
- MRA — “Double Taxation Agreements”: agreements in force, to be ratified, to be signed and under negotiation, read on 29 September 2026
- Fedlex — Convention on Mutual Administrative Assistance in Tax Matters (RS 0.652.1): scope and Swiss reservations
- Fedlex — Federal Act on Direct Federal Tax (LIFD, RS 642.11, status as at 2 September 2026): Art. 3 to 8, 16, 18, 20, 21, 22, 38, 40, 50, 93 to 96, 169 and 172
- Fedlex — Federal Act on the Harmonisation of Direct Taxes of the Cantons and Communes (LHID, RS 642.14): Art. 2 to 4, 7, 12, 13 and 35
- Fedlex — Federal Act on Withholding Tax (LIA, RS 642.21): Art. 4, 5, 7, 13 and 22; Ordinance on the Crediting of Foreign Taxes (OIIS, RS 672.201), Art. 1
- Fedlex — Vested Benefits Act (LFLP, RS 831.42), Art. 5 and 25f; OPP 3 ordinance (RS 831.461.3), Art. 3
- FTA / Swiss Tax Conference — “Tax information”: Taxes in force (1 January 2026), Wealth tax on individuals (2026), Inheritance and gift taxes (2025), Withholding taxation (2025), Federal withholding tax (2024), Taxation of real estate gains (2024)
- Federal Council, press release of 1 April 2026: abolition of the rental value on 1 January 2029; FDF, vote of 30 November 2025 on the federal inheritance tax
- Central Compensation Office — right to payment of an AHV pension outside Switzerland; nationals of a country without a social security agreement
- Canton of Geneva, cantonal examples — Act on the taxation of individuals (LIPP, D 3 08), Art. 5 and 6; Inheritance Duties Act (LDS, D 3 25), Art. 4
- Mauritius — Income Tax Act, s. 2 (definition of “superannuation fund”), 5(3), 10(1) and 77, Second Schedule, Part II, Sub-part A, item 6; Finance Act 2026, Art. 7(v); MRA: Foreign Income, Exempt Income, Tax Deduction at Source
- Bank of Mauritius: exchange controls abolished in July 1994; indicative rates of 21 September 2026: €1 = Rs 53.8912 buying by transfer
Texts read and verified on 29 September 2026. This guide sets out the rules of the two countries; it does not replace the advice of a tax adviser, in your canton as in Mauritius, on your situation.
22 Frequently asked questions
Your questions on taxation between Switzerland and Mauritius
Short answers, backed by official texts.
Frequently asked questions: Switzerland ↔ Mauritius
No. As at 29 September 2026, no double taxation treaty is in force or signed, and no negotiation has been announced by Switzerland or Mauritius. The two countries have exchanged financial account data automatically since 2018.
No: an AHV pension paid to a beneficiary living abroad is never taxed in Switzerland, whether or not there is a treaty. In Mauritius, it is a pension, taxable when received there. It is paid abroad to Swiss nationals and to nationals of the European Union, EFTA or a country linked to Switzerland by a social security agreement.
Yes, on leaving Switzerland permanently, you can request cash payment of your exit benefit, with the written consent of your spouse if you are married. The capital bears federal and cantonal withholding tax, final in the absence of a treaty.
No. A refund presupposes a treaty that allocates taxation to your country of residence; without a treaty between Switzerland and Mauritius, withholding taxation is final. In Mauritius, the treatment of the capital depends on its characterisation under the Income Tax Act: the rule of section 5(3) targets foreign income and is not enough to make it taxable merely because it is transferred. A credit for Swiss tax arises only if this capital is taxable in Mauritius.
By having neither tax domicile nor stay in Switzerland: tax liability ends on the day you leave. Without a treaty, no rule settles a dual residence: do not keep the centre of your life in Switzerland. Mauritius considers you resident from 183 days.
Yes: 35% withholding tax, which you cannot recover without a treaty. Mauritius taxes them only if they are received there, deducting this Swiss tax.
It keeps you taxable in its canton: rent, real estate wealth, and the gain on resale through the cantonal real estate gains tax. If you keep it for yourself, its rental value remains taxable until 31 December 2028; it is abolished on 1 January 2029.
The villa, its rent and your Mauritian account, in your Swiss return. The rent and the villa are excluded from Swiss tax but counted for the rate; Mauritius taxes rent at the scale and does not tax an individual’s capital gain.
Only on his or her real estate, business or permanent establishment in Switzerland, at the rate of his or her total wealth. Swiss accounts and securities are not subject to wealth tax in Switzerland. There is no federal wealth tax, and Mauritius levies none.
In Switzerland, in principle only the canton where a Swiss property is located; most cantons exempt the spouse and direct descendants, and Schwyz and Obwalden have no inheritance tax. Mauritius levies no duty.
Swiss law provides for no general taxation of your unrealised private gains on the sole ground of departure, and private gains on securities are exempt. Business assets transferred abroad, however, are deemed sold, and the withdrawal of your retirement provision is taxed at source.
No. The Confederation levies direct federal income tax; wealth, real estate gains, inheritance and gifts fall to the cantons, and often the communes, each with its own rules and scales.