{"id":334166,"date":"2026-10-06T12:13:10","date_gmt":"2026-10-06T08:13:10","guid":{"rendered":"https:\/\/real-estate-mauritius.mu\/?page_id=334166"},"modified":"2026-10-06T12:37:54","modified_gmt":"2026-10-06T08:37:54","slug":"switzerland","status":"publish","type":"page","link":"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/switzerland\/","title":{"rendered":"Switzerland \u2194 Mauritius"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"334166\" class=\"elementor elementor-334166 elementor-332268 elementor-bc-flex-widget\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-wg332268s elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"wg332268s\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-wg332268c\" data-id=\"wg332268c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-wg332268w elementor-widget elementor-widget-html\" data-id=\"wg332268w\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<main id=\"content\" class=\"wguide wguide--fiscal\">\n<style>.wguide.wguide--fiscal{--u:clamp(1px,calc(.55px + .03125vw),1.35px)}.wguide--fiscal h1{font-size:clamp(40px,4vw,calc(64*var(--u)));letter-spacing:-.02em;line-height:1.04}.wguide--fiscal h2{font-size:clamp(30px,2.6vw,calc(44*var(--u)));letter-spacing:-.015em;line-height:1.08}.wguide--fiscal .wguide-hero,.wguide--fiscal .wguide-hero__inner{min-height:min(calc(460*var(--u)),calc(100svh - 90px))}.wguide--fiscal 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(max-width:1200px){.wguide--fiscal .wgf-pays{grid-template-columns:repeat(3,minmax(0,1fr))}}@media (max-width:980px){.wguide--fiscal .wgf-pays{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (max-width:560px){.wguide--fiscal .wgf-pays{grid-template-columns:minmax(0,1fr)}.wguide--fiscal .wgf-pays__carte{padding:18px}}.wguide--fiscal .wguide-accomp{margin-top:calc(44*var(--u))}.wguide--fiscal .wguide-related-card>img.wguide-bg{height:100%}.wguide--fiscal .wgf-soustitre{margin:calc(44*var(--u)) 0 calc(16*var(--u));font-size:calc(28*var(--u));line-height:1.1}.wguide--fiscal .wgf-soustitre--premier{margin-top:0}<\/style>\n<section class=\"wguide-hero\" id=\"hero\"><div class=\"wguide-hero__media\"><img fetchpriority=\"high\" class=\"wguide-bg skip-lazy\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-suisse-ile-maurice-heros-wg1024.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-suisse-ile-maurice-heros-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-suisse-ile-maurice-heros-wg768.webp 768w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-suisse-ile-maurice-heros-wg1024.webp 1024w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-suisse-ile-maurice-heros-wg1280.webp 1280w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-suisse-ile-maurice-heros-wg1600.webp 1600w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-suisse-ile-maurice-heros-wg1916.webp 1916w\" sizes=\"100vw\" width=\"1916\" height=\"821\" alt=\"Le Morne and the lagoon of Mauritius linked to Geneva, its Jet d\u2019Eau and the Alps, with tax documents overlaid\" decoding=\"async\" loading=\"eager\" fetchpriority=\"high\" data-no-lazy=\"1\"><\/div><div class=\"wguide-hero__veil\"><\/div><div class=\"wguide-container wguide-hero__inner\"><div class=\"wguide-hero__copy\"><nav class=\"wguide-breadcrumb\" aria-label=\"Breadcrumb\"><a href=\"\/\">Home<\/a><span>\u203a<\/span><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/\">International taxation<\/a><span>\u203a<\/span><span aria-current=\"page\">Switzerland \u2194 Mauritius<\/span><\/nav><p class=\"wguide-eyebrow\">International taxation &amp; Mauritius<\/p><h1>Tax guide: Switzerland \u2194 Mauritius<\/h1><p class=\"wguide-hero__lead\">There is no tax treaty between Switzerland and Mauritius: what each country taxes, and how to avoid being taxed twice.<\/p><p class=\"wguide-hero__text\">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.<\/p><p class=\"wguide-hero__meta\"><span>Guide updated on 29 September 2026<\/span><span>31 min read<\/span><span class=\"wguide-hero__author\">By <strong>Franck Penarrubia<\/strong>, director of the Westimmo agency<\/span><span class=\"wguide-hero__contact\"><a href=\"tel:+23054834666\">+230 5483 4666<\/a> \u00b7 Royal Road, Tamarin<\/span><\/p><div class=\"wguide-actions\"><a class=\"wguide-btn wguide-btn--primary\" href=\"#qui-impose\">Who taxes what <span aria-hidden=\"true\">\u2192<\/span><\/a><a class=\"wguide-btn wguide-btn--ghost\" href=\"#formulaire\">Get support<\/a><\/div><\/div><div class=\"wguide-hero__quote\">Without a treaty,<br>each country applies its own law<\/div><\/div><\/section>\n<section class=\"wguide-quickfacts\" aria-labelledby=\"quickfacts-title\"><div class=\"wguide-container wguide-quickfacts__grid\"><div class=\"wguide-quickfacts__intro\"><h2 id=\"quickfacts-title\">The essentials<\/h2><p>Four rules to know before you leave or buy.<\/p><\/div><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><rect x=\"3.5\" y=\"5\" width=\"17\" height=\"15\" rx=\"2\"\/><path d=\"M3.5 10h17M8 3v4M16 3v4\"\/><\/svg><\/span><p>No Switzerland\u2013Mauritius tax treaty, signed or announced as under negotiation: each country applies its domestic law<\/p><\/article><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"9\" cy=\"8\" r=\"3\"\/><circle cx=\"17\" cy=\"9\" r=\"2.4\"\/><path d=\"M3 20a6 6 0 0112 0M14.5 20a4.5 4.5 0 016.5-4\"\/><\/svg><\/span><p>AHV pension paid abroad: never taxed in Switzerland; 2nd pillar and 3a: Swiss withholding tax, final in the absence of a treaty<\/p><\/article><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 3h8l4 4v14H6z\"\/><path d=\"M14 3v4h4M9 12h6M9 16h6\"\/><\/svg><\/span><p>If you are resident in Mauritius, your Swiss dividends suffer 35% withholding tax, with no possibility of refund<\/p><\/article><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 4h12l3 5-9 11L3 9z\"\/><path d=\"M3 9h18\"\/><\/svg><\/span><p>Wealth, real estate gains and inheritance taxes: cantonal, and different from one canton to another<\/p><\/article><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"qui-impose\" aria-labelledby=\"qui-impose-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>01<\/span> In brief<\/p><h2 id=\"qui-impose-titre\">Who taxes what between Switzerland and Mauritius?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><\/div><\/header><h3 class=\"wgf-soustitre wgf-soustitre--premier\">You live in Mauritius: what Switzerland keeps<\/h3><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"You are tax resident in Mauritius\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Federal Act on Direct Federal Tax (DBG\/LIFD), Tax Harmonisation Act (StHG\/LHID), Withholding Tax Act (VStG\/LIA) and the Mauritian Income Tax Act, read on 29 September 2026. Cantonal taxes vary from canton to canton.<\/caption><thead><tr><th>Income or asset<\/th><th>What Switzerland levies<\/th><th>What you need to know<\/th><th>Text<\/th><\/tr><\/thead><tbody><tr><td>AHV \/ IV pension<\/td><td>Nothing<\/td><td>Never taxed in Switzerland for a beneficiary living abroad, treaty or not<\/td><td>CSI, withholding taxation<\/td><\/tr><tr><td>2nd pillar pension or capital, 3a capital<\/td><td>Federal and cantonal withholding tax<\/td><td>Final: without a treaty, no refund<\/td><td>LIFD, Art.&nbsp;96; LHID, Art.&nbsp;35<\/td><\/tr><tr><td>Public-law pension (Confederation, canton, commune)<\/td><td>Federal and cantonal withholding tax<\/td><td>Final, like the 2nd pillar<\/td><td>LIFD, Art.&nbsp;95<\/td><\/tr><tr><td>Dividends from a Swiss company<\/td><td>35% withholding tax<\/td><td>Not refundable for a non-resident without a treaty<\/td><td>LIA, Art.&nbsp;4, 13 and 22<\/td><\/tr><tr><td>Interest on a Swiss bank account<\/td><td>35% above CHF 200 of interest per year<\/td><td>Same rule: no refund<\/td><td>LIA, Art.&nbsp;4 and 5<\/td><\/tr><tr><td>Rent from property located in Switzerland<\/td><td>Federal, cantonal and communal tax<\/td><td>Declaration in the canton where the property is located, at a rate at least equal to that on this Swiss income<\/td><td>LIFD, Art.&nbsp;4, 7 and 21<\/td><\/tr><tr><td>Capital gain on property located in Switzerland<\/td><td>Cantonal real estate gains tax<\/td><td>Increased for a short holding period, reduced after a long holding period<\/td><td>LHID, Art.&nbsp;12<\/td><\/tr><tr><td>Real estate wealth in Switzerland<\/td><td>Cantonal and communal wealth tax<\/td><td>On this property only, at the rate applying to your total wealth<\/td><td>LHID, Art.&nbsp;4 and 13<\/td><\/tr><tr><td>Capital gain on shares<\/td><td>Nothing, in principle<\/td><td>Private gains are exempt; some cantons target real estate companies<\/td><td>LIFD, Art.&nbsp;16; LHID, Art.&nbsp;7 and 12<\/td><\/tr><tr><td>Salary for work done in Mauritius for a Swiss employer<\/td><td>Nothing<\/td><td>Taxed in Mauritius; the Swiss teleworking rule only covers neighbouring states<\/td><td>LIFD, Art.&nbsp;5<\/td><\/tr><tr><td>Director\u2019s fees from a Swiss company<\/td><td>Withholding tax<\/td><td>Mauritius also taxes them if they are remitted there, with a credit<\/td><td>LIFD, Art.&nbsp;93; ITA, s. 77<\/td><\/tr><\/tbody><\/table><\/div><h3 class=\"wgf-soustitre\">You live in Switzerland and invest in Mauritius<\/h3><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"You remain tax resident in Switzerland\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Same texts; cantonal example of Geneva (LIPP, Art.&nbsp;5 and 6); Mauritian scale in the Finance Act 2026 (Art.&nbsp;7(v)).<\/caption><thead><tr><th>Income or asset<\/th><th>In Mauritius<\/th><th>In Switzerland<\/th><th>Text<\/th><\/tr><\/thead><tbody><tr><td>Rent from your Mauritian property<\/td><td>Taxed at the Mauritian scale<\/td><td>Excluded from taxable income, but taken into account for the rate<\/td><td>LIFD, Art.&nbsp;6 and 7<\/td><\/tr><tr><td>Capital gain on resale<\/td><td>No tax for an individual; 5% transfer tax paid by the seller<\/td><td>Not taxed: foreign property, and a private gain<\/td><td>LIFD, Art.&nbsp;6 and 16<\/td><\/tr><tr><td>Value of the Mauritian property<\/td><td>No wealth tax<\/td><td>Excluded from taxable wealth, but taken into account for the rate, under cantonal law<\/td><td>LIPP Geneva, Art.&nbsp;5 and 6 (example)<\/td><\/tr><tr><td>Dividends from a Mauritian company<\/td><td>No withholding tax<\/td><td>Taxed; at 70% for federal tax if you hold at least 10%<\/td><td>LIFD, Art.&nbsp;20, 1bis<\/td><\/tr><tr><td>Interest on a Mauritian account<\/td><td>Exempt for a non-resident if paid by a licensed bank<\/td><td>Taxed, and the account forms part of your wealth<\/td><td>LIFD, Art.&nbsp;20<\/td><\/tr><tr><td>Inheritance of your Mauritian property<\/td><td>No duty<\/td><td>In principle not taxed by the canton of residence; to be confirmed depending on the canton<\/td><td>LDS Geneva, Art.&nbsp;4 (example)<\/td><\/tr><\/tbody><\/table><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"statut\" aria-labelledby=\"statut-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>02<\/span> Tax relationship<\/p><h2 id=\"statut-titre\">Is there a tax treaty between Switzerland and Mauritius?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"What links Switzerland and Mauritius on tax matters\" tabindex=\"0\"><table class=\"wguide-table\"><caption>SFI, \u201cSwiss double taxation agreements\u201d, status as at 1 January 2026; MRA, \u201cDouble Taxation Agreements\u201d, read on 29 September 2026; Fedlex, RS 0.652.1; SFI, partner states for the automatic exchange of information, status as at 21 September 2026.<\/caption><thead><tr><th>Instrument<\/th><th>Situation<\/th><th>Source<\/th><\/tr><\/thead><tbody><tr><td>Double taxation treaty<\/td><td>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<\/td><td>SFI; MRA<\/td><\/tr><tr><td>Agreement on maritime and air transport<\/td><td>None<\/td><td>SFI, sections II to IV<\/td><\/tr><tr><td>Multilateral convention on administrative assistance<\/td><td>In force for Mauritius since 1 December 2015, for Switzerland since 1 January 2017<\/td><td>Fedlex, RS 0.652.1<\/td><\/tr><tr><td>Assistance in tax collection<\/td><td>Excluded by Switzerland, which made a reservation on Articles 11 to 16 of this convention<\/td><td>Swiss reservation, Art.&nbsp;30, 1, b<\/td><\/tr><tr><td>Automatic exchange of information (CRS)<\/td><td>Active with Mauritius since 1 January 2018<\/td><td>SFI, AEOI partner states<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>What the absence of a treaty changes<\/h3><p>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.<\/p><\/article><article><h3>What it does not change<\/h3><p>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.<\/p><\/article><article><h3>Why a case-by-case analysis<\/h3><p>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.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"residence\" aria-labelledby=\"residence-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>03<\/span> Tax residence<\/p><h2 id=\"residence-titre\">How do you stop being a Swiss tax resident?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/days-tax-resident-mauritius-guide\/\">Counting your days in Mauritius \u2192<\/a><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"The residence criteria of the two countries\" tabindex=\"0\"><table class=\"wguide-table\"><caption>LIFD, Art.&nbsp;3, 4, 5 and 8; same criteria for cantonal taxes (LHID, Art.&nbsp;3 and 4); Mauritian Income Tax Act and the MRA Foreign Income page.<\/caption><thead><tr><th>Criterion<\/th><th>Switzerland<\/th><th>Mauritius<\/th><\/tr><\/thead><tbody><tr><td>Domicile<\/td><td>Living there with the intention of settling permanently<\/td><td>Domicile in Mauritius, unless permanently resident abroad<\/td><\/tr><tr><td>Presence<\/td><td>Stay without significant interruption: 30 days with gainful activity, 90 days without<\/td><td>183 days in the income year, or 270 days over that year and the two preceding ones<\/td><\/tr><tr><td>End<\/td><td>On the day you leave Switzerland (Art.&nbsp;8, 2)<\/td><td>\u2014<\/td><\/tr><tr><td>After departure<\/td><td>Limited taxation: real estate, business or permanent establishment in Switzerland, activity in Switzerland, Swiss pension or retirement provision, directors\u2019 fees<\/td><td>Mauritian income, and foreign income received in Mauritius<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes\"><article><h3>No tie-breaker rule<\/h3><p>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.<\/p><\/article><article><h3>Declaring your departure<\/h3><p>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.<\/p><\/article><article><h3>Your residence in Mauritius<\/h3><p>Buying or renting your home, obtaining the permit that goes with it: Westimmo organises these steps with you, with supporting documents. <a href=\"https:\/\/real-estate-mauritius.mu\/en\/visa-mauritius\/\">Residence permits \u2192<\/a><\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"sans-convention\" aria-labelledby=\"sans-convention-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>04<\/span> Double taxation<\/p><h2 id=\"sans-convention-titre\">Without a treaty, how do you avoid being taxed twice?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Through each country\u2019s domestic law. Switzerland excludes from its tax any real estate and establishments located abroad. Mauritius taxes an individual\u2019s 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.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"The mechanisms that exist without a treaty\" tabindex=\"0\"><table class=\"wguide-table\"><caption>LIFD, Art.&nbsp;6 and 7; OIIS, Art.&nbsp;1; LIA, Art.&nbsp;22; CSI, \u201cWithholding taxation\u201d; Income Tax Act, s. 5(3) and 77.<\/caption><thead><tr><th>Country<\/th><th>Mechanism<\/th><th>Scope<\/th><\/tr><\/thead><tbody><tr><td>Switzerland<\/td><td>Real estate, businesses and permanent establishments located abroad are excluded from tax (LIFD, Art.&nbsp;6, 1)<\/td><td>They are still counted to set the rate (Art.&nbsp;7, 1)<\/td><\/tr><tr><td>Switzerland<\/td><td>Credit for foreign taxes withheld at source<\/td><td>Reserved for countries linked to Switzerland by a treaty (OIIS, Art.&nbsp;1): not for Mauritius<\/td><\/tr><tr><td>Mauritius<\/td><td>An individual\u2019s foreign income taxed only when it is received in Mauritius (ITA, s. 5(3))<\/td><td>What stays outside Mauritius is not taxed there<\/td><\/tr><tr><td>Mauritius<\/td><td>Credit equal to the foreign tax paid on the same income (ITA, s. 77)<\/td><td>Without a treaty: \u201cforeign tax\u201d covers any tax levied by another State<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes\"><article><h3>Where double taxation remains<\/h3><p>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.<\/p><\/article><article><h3>Where there is no conflict<\/h3><p>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.<\/p><\/article><article><h3>What a treaty would have brought<\/h3><p>Reduced withholding, a right to a refund, a tie-breaker rule and a mutual agreement procedure. None of these protections exists here.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"bien-en-suisse\" aria-labelledby=\"bien-en-suisse-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>05<\/span> Property kept in Switzerland<\/p><h2 id=\"bien-en-suisse-titre\">What happens to a property you keep in Switzerland?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><\/div><\/header><div class=\"wguide-notes\"><article><h3>Rent<\/h3><p>Subject to direct federal tax and to the taxes of the canton and commune of the property (LIFD, Art.&nbsp;4 and 21). The rate is at least that of the income earned in Switzerland (Art.&nbsp;7, 2).<\/p><\/article><article><h3>A home kept for yourself<\/h3><p>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.<\/p><\/article><article><h3>Wealth tax<\/h3><p>The canton of the property taxes this one property alone, at the rate corresponding to your total wealth. There is no federal wealth tax.<\/p><\/article><article><h3>The capital gain<\/h3><p>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).<\/p><\/article><article><h3>The sale<\/h3><p>For a non-resident taxed only because of this property, the buyer is entered in the land register only with the tax authority\u2019s consent, given once the taxes are paid or guaranteed (LIFD, Art.&nbsp;172).<\/p><\/article><article><h3>Inheritance<\/h3><p>The canton where the property is located may levy its inheritance tax; most cantons exempt the spouse and direct descendants.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"investir-a-maurice\" aria-labelledby=\"investir-a-maurice-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>06<\/span> Investing in Mauritius<\/p><h2 id=\"investir-a-maurice-titre\">You buy in Mauritius from Switzerland: who taxes what?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/rental-income-tax-mauritius-2026-2027\/\">Tax on rent in Mauritius \u2192<\/a><\/div><\/header><div class=\"wguide-notes\"><article><h3>On purchase<\/h3><p>5% registration duty and notary fees in Mauritius. A property of at least USD&nbsp;375,000 bought under a scheme opens the way to a residence permit. <a href=\"https:\/\/real-estate-mauritius.mu\/en\/real-estate-purchase-costs-mauritius\/\">Purchase costs \u2192<\/a><\/p><\/article><article><h3>Rent<\/h3><p>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.&nbsp;6 and 7).<\/p><\/article><article><h3>Rs&nbsp;2,000,000 of net rent: Rs&nbsp;250,000<\/h3><p>At the 2026-2027 scale, Rs&nbsp;2,000,000 of net taxable rent, about \u20ac37,110, gives Rs&nbsp;250,000 of Mauritian tax, about \u20ac4,640, or 12.5%.<\/p><\/article><article><h3>Resale<\/h3><p>Mauritius does not tax an individual\u2019s capital gain; the seller pays 5% transfer tax. Switzerland does not tax it either: the property is foreign and the gain is private. <a href=\"https:\/\/real-estate-mauritius.mu\/en\/selling-property-mauritius-foreigner\/\">Reselling \u2192<\/a><\/p><\/article><article><h3>Wealth<\/h3><p>Cantons in principle exclude foreign real estate from taxable wealth, while taking it into account for the rate; example: Geneva, LIPP, Art.&nbsp;5 and 6. Check the law of your canton.<\/p><\/article><article><h3>Declaration<\/h3><p>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.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"travail\" aria-labelledby=\"travail-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>07<\/span> Employees and the self-employed<\/p><h2 id=\"travail-titre\">Do you work between the two countries?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Switzerland taxes a non-resident only on activity carried out in Switzerland, or on directors\u2019 fees from a Swiss company. Work physically done in Mauritius, even for a Swiss employer, falls under Mauritius.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/self-employed-permit-or-premium-visa-mauritius\/\">Self-employed or Premium visa \u2192<\/a><\/div><\/header><div class=\"wguide-notes\"><article><h3>The employee<\/h3><p>Taxed in Switzerland, at source, if he or she works in Switzerland (LIFD, Art.&nbsp;5, 1, a). If resident in Mauritius, salary for days worked in Mauritius is taxable there.<\/p><\/article><article><h3>Teleworking from Mauritius<\/h3><p>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.<\/p><\/article><article><h3>The self-employed<\/h3><p>Taxed in Switzerland if he or she carries on the activity there or operates a permanent establishment there (LIFD, Art.&nbsp;4 and 5). On departure, business assets transferred abroad are deemed sold (Art.&nbsp;18, 2).<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"societes\" aria-labelledby=\"societes-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>08<\/span> Companies and shareholdings<\/p><h2 id=\"societes-titre\">Holding a company between Switzerland and Mauritius?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/buy-property-mauritius-company-benefits-pitfalls\/\">Buying through a company \u2192<\/a><\/div><\/header><div class=\"wguide-notes\"><article><h3>A Swiss company<\/h3><p>Its dividends suffer 35% withholding tax (LIA, Art.&nbsp;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.&nbsp;93).<\/p><\/article><article><h3>A Mauritian company<\/h3><p>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.&nbsp;20, 1bis).<\/p><\/article><article><h3>The place of management<\/h3><p>A company whose effective management is in Switzerland is taxed there as a Swiss company, wherever it is registered (LIFD, Art.&nbsp;50). A Mauritian company managed from Switzerland would become taxable there.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"dividendes-interets\" aria-labelledby=\"dividendes-interets-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>09<\/span> Dividends and interest<\/p><h2 id=\"dividendes-interets-titre\">How are your dividends and interest taxed?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><\/div><\/header><div class=\"wguide-notes\"><article><h3>Swiss dividends<\/h3><p>35% withholding tax, refunded only to persons domiciled in Switzerland or in a country whose treaty provides for it (LIA, Art.&nbsp;22; FTA). For a resident of Mauritius, it is a final charge.<\/p><\/article><article><h3>Swiss interest<\/h3><p>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.&nbsp;4 and 5).<\/p><\/article><article><h3>On the Mauritian side<\/h3><p>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).<\/p><\/article><article><h3>Mauritian dividends<\/h3><p>No withholding in Mauritius. As a Swiss resident, you declare them for federal and cantonal taxes; Switzerland has nothing to credit.<\/p><\/article><article><h3>Mauritian interest<\/h3><p>Exempt in Mauritius for a non-resident if paid by a licensed bank; taxed in Switzerland with your other income.<\/p><\/article><article><h3>Your Swiss bank<\/h3><p>You can keep your Swiss accounts: as a non-resident, you pay no wealth tax there, but their interest remains subject to withholding tax.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"plus-values\" aria-labelledby=\"plus-values-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>10<\/span> Capital gains<\/p><h2 id=\"plus-values-titre\">Who taxes your capital gains?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Taxation of capital gains\" tabindex=\"0\"><table class=\"wguide-table\"><caption>LIFD, Art.&nbsp;6 and 16; LHID, Art.&nbsp;7, 4, b and 12; Mauritian Income Tax Act, Second Schedule, Part II.<\/caption><thead><tr><th>Capital gain<\/th><th>You live in Mauritius<\/th><th>You live in Switzerland<\/th><\/tr><\/thead><tbody><tr><td>Shares and other securities held privately<\/td><td>No Swiss tax in principle; Mauritius does not tax this gain<\/td><td>Exempt (LIFD, Art.&nbsp;16, 3; LHID, Art.&nbsp;7, 4, b)<\/td><\/tr><tr><td>Shares in a Swiss real estate company<\/td><td>Depending on the canton, taxable as a real estate gain (LHID, Art.&nbsp;12, 2, d)<\/td><td>Same rule, depending on the canton<\/td><\/tr><tr><td>Real estate in Switzerland<\/td><td>Cantonal real estate gains tax<\/td><td>Cantonal real estate gains tax<\/td><\/tr><tr><td>Real estate in Mauritius<\/td><td>No tax for an individual<\/td><td>No Swiss tax: foreign property, private gain<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>Securities held as business assets<\/h3><p>The exemption applies only to private wealth. Securities of a self-employed activity, or declared as business assets, follow income tax (LIFD, Art.&nbsp;18).<\/p><\/article><article><h3>No national rate<\/h3><p>Real estate gains tax is cantonal; some cantons have it collected by the communes. Its amount depends on the canton and the holding period.<\/p><\/article><article><h3>Selling from Mauritius<\/h3><p>A non-resident selling Swiss property: the gain remains taxed in the canton of the property, and the buyer\u2019s entry in the land register awaits the tax authority\u2019s consent (LIFD, Art.&nbsp;172).<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"avs-pensions\" aria-labelledby=\"avs-pensions-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>11<\/span> AHV and pensions<\/p><h2 id=\"avs-pensions-titre\">Your AHV pension and your public pension in Mauritius<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Taxation of the Swiss pensions of a resident of Mauritius\" tabindex=\"0\"><table class=\"wguide-table\"><caption>CSI, \u201cWithholding taxation\u201d (2025), no. 3.2.5; LIFD, Art.&nbsp;5, 95 and 96; LHID, Art.&nbsp;35; Central Compensation Office.<\/caption><thead><tr><th>Pension<\/th><th>In Switzerland<\/th><th>In Mauritius<\/th><th>Text<\/th><\/tr><\/thead><tbody><tr><td>AHV \/ IV (1st pillar)<\/td><td>Never taxed, treaty or not<\/td><td>Pension, therefore income; taxable when received in Mauritius; no Swiss tax to credit<\/td><td>CSI; ITA, s. 10(1)(d) and 5(3)<\/td><\/tr><tr><td>Public-law pension<\/td><td>Withholding tax: 1% for federal tax, plus the cantonal scale<\/td><td>Pension from past employment; taxable when received, with a credit for Swiss tax<\/td><td>LIFD, Art.&nbsp;95; ITA, s. 10(1)(a)(ii), 5(3) and 77<\/td><\/tr><tr><td>2nd pillar pension<\/td><td>Withholding tax: 1% for federal tax, plus the cantonal scale<\/td><td>Pension from past employment; taxable when received, with a credit for Swiss tax<\/td><td>LIFD, Art.&nbsp;96; ITA, s. 10(1)(a)(ii), 5(3) and 77<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes\"><article><h3>Receiving the AHV in Mauritius<\/h3><p>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.<\/p><\/article><article><h3>Who pays it<\/h3><p>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.<\/p><\/article><article><h3>Pensions treated as income<\/h3><p>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, \u201cwithholding taxation is final\u201d in Switzerland.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"piliers\" aria-labelledby=\"piliers-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>12<\/span> 2nd and 3rd pillars<\/p><h2 id=\"piliers-titre\">Your 2nd pillar and 3rd pillar A when you move to Mauritius<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Capital or pension: what Switzerland levies\" tabindex=\"0\"><table class=\"wguide-table\"><caption>LFLP, Art.&nbsp;5 and 25f; OPP 3, Art.&nbsp;3; LIFD, Art.&nbsp;38 and 96; CSI, \u201cWithholding taxation\u201d (2025).<\/caption><thead><tr><th>Benefit<\/th><th>Withdrawal on departure<\/th><th>Swiss withholding tax<\/th><th>Detail<\/th><\/tr><\/thead><tbody><tr><td>2nd pillar, exit benefit<\/td><td>Possible in cash on permanent departure (LFLP, Art.&nbsp;5, 1, a)<\/td><td>Federal: from 0 to 2.6% of the capital; cantonal: scale of the institution\u2019s canton<\/td><td>The restriction for the European Union and EFTA (Art.&nbsp;25f) does not concern Mauritius<\/td><\/tr><tr><td>2nd pillar, at retirement age<\/td><td>Capital or pension, depending on the institution\u2019s rules<\/td><td>Capital: same regime; pension: 1% for federal tax, plus the cantonal scale<\/td><td>Final in the absence of a treaty<\/td><\/tr><tr><td>3rd pillar A<\/td><td>Early payment when the 2nd pillar must be paid in cash (OPP 3, Art.&nbsp;3, 2, d)<\/td><td>Same regime as the 2nd pillar capital<\/td><td>Final in the absence of a treaty<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>Your spouse\u2019s consent<\/h3><p>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.&nbsp;5, 2).<\/p><\/article><article><h3>The choice of canton matters<\/h3><p>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.<\/p><\/article><article><h3>Mauritian side: the rule in principle<\/h3><p>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.<\/p><\/article><article><h3>The 2nd pillar capital<\/h3><p>The Income Tax Act exempts the first Rs 3 million of a pension lump sum paid under an enactment, by a \u201csuperannuation fund\u201d or by a personal scheme approved by the Director-General (Second Schedule, Part II, Sub-part A, item 6). A \u201csuperannuation fund\u201d 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.<\/p><\/article><article><h3>The 3rd pillar A capital<\/h3><p>As individual savings, the 3rd pillar A is not a fund set up for the employees of an employer, the first meaning of \u201csuperannuation fund\u201d. 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.<\/p><\/article><article><h3>The tax credit<\/h3><p>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.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"fortune\" aria-labelledby=\"fortune-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>13<\/span> Wealth tax<\/p><h2 id=\"fortune-titre\">Wealth tax after you leave<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Who taxes your wealth\" tabindex=\"0\"><table class=\"wguide-table\"><caption>FTA\/CSI, \u201cTaxes in force\u201d (1 January 2026) and \u201cWealth tax on individuals\u201d (2026); LHID, Art.&nbsp;4 and 13; example: Geneva, LIPP, Art.&nbsp;5 and 6.<\/caption><thead><tr><th>Item<\/th><th>You live in Mauritius<\/th><th>You live in Switzerland<\/th><\/tr><\/thead><tbody><tr><td>Real estate in Switzerland<\/td><td>Taxed by the canton of the property, at the rate of your total wealth<\/td><td>Taxed<\/td><\/tr><tr><td>Accounts and securities in Switzerland<\/td><td>Not taxed in Switzerland<\/td><td>Taxed<\/td><\/tr><tr><td>Real estate in Mauritius<\/td><td>No tax<\/td><td>Excluded from taxable wealth, taken into account for the rate, under cantonal law<\/td><\/tr><tr><td>Accounts and securities in Mauritius<\/td><td>No tax<\/td><td>Taxed<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes\"><article><h3>Cantonal scales<\/h3><p>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.<\/p><\/article><article><h3>A non-resident\u2019s property<\/h3><p>The Swiss Tax Conference gives it as an example: a person domiciled abroad \u201cwill pay wealth tax in Switzerland only on this property\u201d.<\/p><\/article><article><h3>No federal tax<\/h3><p>Since 1959, direct federal tax no longer applies to the wealth of individuals.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"succession\" aria-labelledby=\"succession-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>14<\/span> Inheritance and gifts<\/p><h2 id=\"succession-titre\">Who taxes the estate of a Swiss person settled in Mauritius?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Which canton taxes what\" tabindex=\"0\"><table class=\"wguide-table\"><caption>FTA\/CSI, \u201cTaxes in force\u201d (1 January 2026); CSI, \u201cInheritance and gift taxes\u201d (1 January 2025); FDF, vote of 30 November 2025; example: Geneva, LDS, Art.&nbsp;4.<\/caption><thead><tr><th>Situation<\/th><th>Movable assets<\/th><th>Real estate<\/th><\/tr><\/thead><tbody><tr><td>Deceased domiciled in Switzerland<\/td><td>Canton of the last domicile<\/td><td>Canton where each property is located; foreign real estate is in principle excluded (Geneva: LDS, Art.&nbsp;4, 1)<\/td><\/tr><tr><td>Deceased domiciled in Mauritius<\/td><td>In principle no canton<\/td><td>Canton where the Swiss property is located<\/td><\/tr><tr><td>Gift<\/td><td>Canton of the donor\u2019s domicile<\/td><td>Canton where the property is located<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes\"><article><h3>Cantons without tax<\/h3><p>Schwyz and Obwalden levy neither inheritance tax nor gift tax; Lucerne does not tax gifts.<\/p><\/article><article><h3>Spouse and children<\/h3><p>The surviving spouse or registered partner is exempt in all cantons. Direct descendants are exempt in most, except in Appenzell Inner Rhodes, Vaud and Neuch\u00e2tel, which grant deductions, and in Lucerne where only the communes may tax them.<\/p><\/article><article><h3>An example of a condition<\/h3><p>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.<\/p><\/article><article><h3>No inheritance treaty<\/h3><p>No text settles the double taxation of estates between Switzerland and Mauritius; the absence of Mauritian duties makes it unlikely.<\/p><\/article><article><h3>The scale depends on the canton<\/h3><p>Rates vary by canton, degree of kinship and amount received; no rate applies to the whole of Switzerland.<\/p><\/article><article><h3>Preparing the transfer<\/h3><p>With a notary in Mauritius and a notary in your canton. Westimmo works with notaries who comply with Mauritian legislation.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"depart\" aria-labelledby=\"depart-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>15<\/span> Leaving Switzerland<\/p><h2 id=\"depart-titre\">Does leaving Switzerland trigger taxation?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.&nbsp;16, 3; LHID, Art.&nbsp;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.<\/p><\/div><\/header><div class=\"wguide-notes\"><article><h3>The year of departure<\/h3><p>Tax liability ends on the day you leave (LIFD, Art.&nbsp;8, 2): you are taxed on the income of the period spent in Switzerland, at the rate of an annualised income (Art.&nbsp;40, 3).<\/p><\/article><article><h3>Business assets<\/h3><p>The transfer of business assets to an enterprise or permanent establishment abroad is treated as a disposal (LIFD, Art.&nbsp;18, 2).<\/p><\/article><article><h3>Retirement provision<\/h3><p>The cash withdrawal of the 2nd pillar and 3a on departure is taxed at source, definitively (see \u201c2nd and 3rd pillars\u201d).<\/p><\/article><article><h3>Security<\/h3><p>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.&nbsp;169).<\/p><\/article><article><h3>Declaring your departure<\/h3><p>To your commune, and to the fund that pays you a pension; the procedures vary by canton.<\/p><\/article><article><h3>Before you leave<\/h3><p>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.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"capitaux\" aria-labelledby=\"capitaux-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>16<\/span> Transferring your money<\/p><h2 id=\"capitaux-titre\">How do you transfer your assets and manage your accounts?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/banking-in-mauritius-expats\/\">Open an account in Mauritius \u2192<\/a><\/div><\/header><div class=\"wguide-notes\"><article><h3>No exchange controls<\/h3><p>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.<\/p><\/article><article><h3>Your accounts in Mauritius<\/h3><p>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.<\/p><\/article><article><h3>Your Swiss accounts<\/h3><p>You can keep them after you leave; their interest remains subject to the 35% withholding tax above CHF 200 per year.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"declarations\" aria-labelledby=\"declarations-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>17<\/span> Declarations<\/p><h2 id=\"declarations-titre\">Which declarations in the year of departure, then every year?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/tax-return-mauritius-newcomer\/\">Declaring on arrival in Mauritius \u2192<\/a><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"The declaration calendar\" tabindex=\"0\"><table class=\"wguide-table\"><caption>LIFD, Art.&nbsp;8 and 40; CSI, \u201cWealth tax on individuals\u201d (2026); MRA, individual return notes.<\/caption><thead><tr><th>When<\/th><th>In Switzerland<\/th><th>In Mauritius<\/th><\/tr><\/thead><tbody><tr><td>The year of departure<\/td><td>Declaration of income and wealth up to the day of departure, to your canton<\/td><td>Tax number (TAN) with the MRA; income year from 1 July to 30 June<\/td><\/tr><tr><td>The following years<\/td><td>Declaration in the canton of the property if you keep one; nothing if you only have income taxed at source<\/td><td>Declaration and payment by 15 October at the latest<\/td><\/tr><tr><td>Sale of Swiss real estate<\/td><td>Declaration of the gain to the canton of the property; tax authority\u2019s consent for the buyer\u2019s registration<\/td><td>\u2014<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>Swiss resident with a property in Mauritius<\/h3><p>Each year you declare your total wealth, in Switzerland and abroad, with the income of the Mauritian property, even if excluded from tax.<\/p><\/article><article><h3>Deadlines<\/h3><p>They are set by each canton: consult your canton\u2019s tax administration.<\/p><\/article><article><h3>In Mauritius<\/h3><p>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.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"echanges\" aria-labelledby=\"echanges-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>18<\/span> Exchange of information<\/p><h2 id=\"echanges-titre\">What do the Swiss and Mauritian authorities share with each other?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><\/div><\/header><div class=\"wguide-notes\"><article><h3>Automatically<\/h3><p>Mauritius is among Switzerland\u2019s partner states for automatic exchange, with effect from 1 January 2018. The banks of each country report the accounts of the other\u2019s residents.<\/p><\/article><article><h3>On request<\/h3><p>Both countries are parties to the OECD and Council of Europe multilateral convention: the authority of one may request information from the other.<\/p><\/article><article><h3>What Switzerland excludes<\/h3><p>No assistance in collection and no service of documents on behalf of another State (Swiss reservations, Art.&nbsp;30, 1, b and d).<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"cas\" aria-labelledby=\"cas-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>19<\/span> Case studies<\/p><h2 id=\"cas-titre\">Three common situations<\/h2><\/div><div class=\"wguide-section-head__side\"><p>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.<\/p><\/div><\/header><div class=\"wguide-notes wguide-notes--gold\"><article><h3>Swiss retiree settled in Tamarin<\/h3><p>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\u2019s 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.<\/p><\/article><article><h3>Couple who stayed in Switzerland, villa rented out in Grand Baie<\/h3><p>Rs&nbsp;2,000,000 of net rent: Rs&nbsp;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.<\/p><\/article><article><h3>Shareholder of a Swiss company, settled in Mauritius<\/h3><p>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.<\/p><\/article><\/div><aside class=\"wguide-accomp\" aria-labelledby=\"accomp-titre\"><div class=\"wguide-accomp__intro\"><p class=\"wguide-kicker wguide-kicker--light\"><span>19<\/span> Our support<\/p><h3 id=\"accomp-titre\">Settle in with Westimmo<\/h3><p>For eight years, we have helped settle more than 1,500 people in Mauritius. We choose with you the purchase and residence route that fits your project, and we work with notaries, banks and lawyers who comply with Mauritian legislation.<\/p><div class=\"wguide-accomp__actions\"><a class=\"wguide-btn wguide-btn--gold-inline\" href=\"#formulaire\">Get support <span aria-hidden=\"true\">\u2192<\/span><\/a><a class=\"wguide-btn wguide-btn--ghost\" href=\"https:\/\/wa.me\/23057406021\" target=\"_blank\" rel=\"noopener\">Write on WhatsApp<\/a><\/div><\/div><ul class=\"wguide-accomp__list\"><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"8\"\/><circle cx=\"12\" cy=\"12\" r=\"4\"\/><circle cx=\"12\" cy=\"12\" r=\".8\"\/><\/svg><\/span><strong>The right residence route<\/strong><p>PDS, RES, Smart City or G+2: the scheme that matches your budget and your residence plans.<\/p><\/li><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M3 11l9-7 9 7v9a1 1 0 01-1 1h-5v-6H9v6H4a1 1 0 01-1-1z\"\/><\/svg><\/span><strong>A costed purchase<\/strong><p>Registration duty, notary, EDB file, currency exchange: every item costed before you commit.<\/p><\/li><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 3h8l4 4v14H6z\"\/><path d=\"M14 3v4h4M9 12h6M9 16h6\"\/><\/svg><\/span><strong>A complete EDB file<\/strong><p>Promise to purchase, documents, bank letter: we prepare the file to avoid back-and-forth.<\/p><\/li><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M12 20s-7-4.4-7-10a4 4 0 017-2.6A4 4 0 0119 10c0 5.6-7 10-7 10z\"\/><\/svg><\/span><strong>Partners in good standing<\/strong><p>Notaries, banks, lawyers: a network that complies with Mauritian legislation, like Westimmo.<\/p><\/li><\/ul><\/aside><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"guides-associes\" aria-labelledby=\"liens-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>20<\/span> Related guides<\/p><h2 id=\"liens-titre\">Going further<\/h2><\/div><div class=\"wguide-section-head__side\"><p>The main guide and the pages that detail each subject.<\/p><\/div><\/header><div class=\"wguide-related-grid\"><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"675\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>International taxation & Mauritius<\/strong><small>The main guide, country by country<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/invest-mauritius\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/azuri-ressort-mauritius-by-Westimmo-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"675\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Investing in Mauritius<\/strong><small>Measured yields and simulators<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/real-estate-purchase-costs-mauritius\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"675\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Purchase costs<\/strong><small>The real cost of a purchase, line by line<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/rental-income-tax-mauritius-2026-2027\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/anaya-6-terrasse-appartement-vue-lagon-tamarin-ile-maurice-by-westimmo-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/anaya-6-terrasse-appartement-vue-lagon-tamarin-ile-maurice-by-westimmo-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/anaya-6-terrasse-appartement-vue-lagon-tamarin-ile-maurice-by-westimmo-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/anaya-6-terrasse-appartement-vue-lagon-tamarin-ile-maurice-by-westimmo-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/anaya-6-terrasse-appartement-vue-lagon-tamarin-ile-maurice-by-westimmo-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"766\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Tax on rent<\/strong><small>The scale applied, worked examples<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/visa-mauritius\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/cosy-bay-cap-tamarin-sejour-terrasse-vue-mer-by-westimmo-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/cosy-bay-cap-tamarin-sejour-terrasse-vue-mer-by-westimmo-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/cosy-bay-cap-tamarin-sejour-terrasse-vue-mer-by-westimmo-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/cosy-bay-cap-tamarin-sejour-terrasse-vue-mer-by-westimmo-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/cosy-bay-cap-tamarin-sejour-terrasse-vue-mer-by-westimmo-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"601\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Visas, permits and residence<\/strong><small>All the routes to living in Mauritius<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/living-mauritius-guide-expatriation\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"720\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Living in Mauritius<\/strong><small>Preparing your departure and your first year<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sources\" id=\"sources\"><div class=\"wguide-container wguide-sources\"><div><p class=\"wguide-kicker\"><span>21<\/span> Sources &amp; methodology<\/p><h2>Reliable, up-to-date information<\/h2><p>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.<\/p><\/div><div class=\"wguide-source-logos\" aria-label=\"Sources consulted\"><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M3 9l9-5 9 5M5 9v9M9.5 9v9M14.5 9v9M19 9v9M3 20h18\"\/><\/svg><span>FTA<small>Federal Tax Administration<\/small><\/span><\/span><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M3 12h18M12 3a14 14 0 010 18M12 3a14 14 0 000 18\"\/><\/svg><span>SFI<small>International Financial Matters<\/small><\/span><\/span><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M3 11l9-7 9 7v9a1 1 0 01-1 1H4a1 1 0 01-1-1z\"\/><\/svg><span>MRA<small>Mauritius Revenue Authority<\/small><\/span><\/span><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 3h8l4 4v14H6z\"\/><path d=\"M14 3v4h4M9 12h6M9 16h6\"\/><\/svg><span>Fedlex<small>Swiss federal law<\/small><\/span><\/span><\/div><\/div><div class=\"wguide-container\"><div class=\"wguide-method\"><ul><li>SFI (State Secretariat for International Finance) \u2014 \u201cSwiss double taxation agreements\u201d, status as at 1 January 2026; partner states for the automatic exchange of information, status as at 21 September 2026<\/li><li>MRA \u2014 \u201cDouble Taxation Agreements\u201d: agreements in force, to be ratified, to be signed and under negotiation, read on 29 September 2026<\/li><li>Fedlex \u2014 Convention on Mutual Administrative Assistance in Tax Matters (RS 0.652.1): scope and Swiss reservations<\/li><li>Fedlex \u2014 Federal Act on Direct Federal Tax (LIFD, RS 642.11, status as at 2 September 2026): Art.&nbsp;3 to 8, 16, 18, 20, 21, 22, 38, 40, 50, 93 to 96, 169 and 172<\/li><li>Fedlex \u2014 Federal Act on the Harmonisation of Direct Taxes of the Cantons and Communes (LHID, RS 642.14): Art.&nbsp;2 to 4, 7, 12, 13 and 35<\/li><li>Fedlex \u2014 Federal Act on Withholding Tax (LIA, RS 642.21): Art.&nbsp;4, 5, 7, 13 and 22; Ordinance on the Crediting of Foreign Taxes (OIIS, RS 672.201), Art.&nbsp;1<\/li><li>Fedlex \u2014 Vested Benefits Act (LFLP, RS 831.42), Art.&nbsp;5 and 25f; OPP 3 ordinance (RS 831.461.3), Art.&nbsp;3<\/li><li>FTA \/ Swiss Tax Conference \u2014 \u201cTax information\u201d: 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)<\/li><li>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<\/li><li>Central Compensation Office \u2014 right to payment of an AHV pension outside Switzerland; nationals of a country without a social security agreement<\/li><li>Canton of Geneva, cantonal examples \u2014 Act on the taxation of individuals (LIPP, D 3 08), Art.&nbsp;5 and 6; Inheritance Duties Act (LDS, D 3 25), Art.&nbsp;4<\/li><li>Mauritius \u2014 Income Tax Act, s. 2 (definition of \u201csuperannuation fund\u201d), 5(3), 10(1) and 77, Second Schedule, Part II, Sub-part A, item 6; Finance Act 2026, Art.&nbsp;7(v); MRA: Foreign Income, Exempt Income, Tax Deduction at Source<\/li><li>Bank of Mauritius: exchange controls abolished in July 1994; indicative rates of 21 September 2026: \u20ac1 = Rs&nbsp;53.8912 buying by transfer<\/li><\/ul><p>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.<\/p><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"faq\" aria-labelledby=\"faq-section-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>22<\/span> Frequently asked questions<\/p><h2 id=\"faq-section-titre\">Your questions on taxation between Switzerland and Mauritius<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Short answers, backed by official texts.<\/p><button class=\"wguide-text-link wguide-faq-openall\" type=\"button\" aria-expanded=\"false\">Open all +<\/button><\/div><\/header><div class=\"wguide-faq\"><section class=\"westimmo-faq\" data-faq-schema=\"true\" aria-labelledby=\"faq-titre-suisse\"><div class=\"westimmo-faq__inner\"><div class=\"westimmo-faq__content\"><header class=\"westimmo-faq__header\"><h2 class=\"westimmo-faq__title\" id=\"faq-titre-suisse\">Frequently asked questions: Switzerland \u2194 Mauritius<\/h2><span class=\"westimmo-faq__accent\" aria-hidden=\"true\"><\/span><\/header><div class=\"westimmo-faq__list\"><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-suisse-1\" id=\"faq-q-suisse-1\"><span>Is there a tax treaty between Switzerland and Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-suisse-1\" role=\"region\" aria-labelledby=\"faq-q-suisse-1\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-suisse-2\" id=\"faq-q-suisse-2\"><span>Will my AHV pension be taxed in Switzerland if I live in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-suisse-2\" role=\"region\" aria-labelledby=\"faq-q-suisse-2\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-suisse-3\" id=\"faq-q-suisse-3\"><span>Can I withdraw my 2nd pillar when I leave for Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-suisse-3\" role=\"region\" aria-labelledby=\"faq-q-suisse-3\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-suisse-4\" id=\"faq-q-suisse-4\"><span>Is the withholding tax on my retirement capital refundable?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-suisse-4\" role=\"region\" aria-labelledby=\"faq-q-suisse-4\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-suisse-5\" id=\"faq-q-suisse-5\"><span>How do I stop being a Swiss tax resident?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-suisse-5\" role=\"region\" aria-labelledby=\"faq-q-suisse-5\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-suisse-6\" id=\"faq-q-suisse-6\"><span>Are my Swiss dividends taxed if I live in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-suisse-6\" role=\"region\" aria-labelledby=\"faq-q-suisse-6\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Yes: 35% withholding tax, which you cannot recover without a treaty. Mauritius taxes them only if they are received there, deducting this Swiss tax.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-suisse-7\" id=\"faq-q-suisse-7\"><span>What happens to my apartment in Switzerland after I leave?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-suisse-7\" role=\"region\" aria-labelledby=\"faq-q-suisse-7\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-suisse-8\" id=\"faq-q-suisse-8\"><span>I stay in Switzerland and buy a villa in Mauritius: what should I declare?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-suisse-8\" role=\"region\" aria-labelledby=\"faq-q-suisse-8\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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\u2019s capital gain.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-suisse-9\" id=\"faq-q-suisse-9\"><span>Is there a wealth tax in Switzerland for a non-resident?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-suisse-9\" role=\"region\" aria-labelledby=\"faq-q-suisse-9\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-suisse-10\" id=\"faq-q-suisse-10\"><span>Who taxes my estate if I die resident in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-suisse-10\" role=\"region\" aria-labelledby=\"faq-q-suisse-10\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-suisse-11\" id=\"faq-q-suisse-11\"><span>Does Switzerland tax my departure?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-suisse-11\" role=\"region\" aria-labelledby=\"faq-q-suisse-11\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-suisse-12\" id=\"faq-q-suisse-12\"><span>Are taxes the same throughout Switzerland?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-suisse-12\" role=\"region\" aria-labelledby=\"faq-q-suisse-12\" hidden><div class=\"westimmo-faq__answer-inner\"><p>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.<\/p><\/div><\/div><\/article><\/div><\/div><div class=\"westimmo-faq__visual\" aria-hidden=\"true\"><\/div><\/div><\/section>\n<!--westimmo-faq-schema--><script type=\"application\/ld+json\" id=\"westimmo-faq-schema\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Is there a tax treaty between Switzerland and Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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. 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Treaty, AHV, 2nd Pillar | Westimmo","_yoast_wpseo_metadesc":"No tax treaty between Switzerland and Mauritius: AHV, 2nd and 3rd pillars, 35% withholding tax, Swiss property, departure and inheritance explained.","_yoast_wpseo_meta-robots-noindex":"","footnotes":""},"section_page":[],"class_list":["post-334166","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.9 (Yoast SEO v28.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Switzerland\u2013Mauritius Taxation: No Treaty, AHV, 2nd Pillar | Westimmo<\/title>\n<meta name=\"description\" content=\"No tax treaty between Switzerland and Mauritius: AHV, 2nd and 3rd pillars, 35% withholding tax, Swiss property, departure and inheritance explained.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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