Frühpensionierung

Early retirement for the self-employed is largely dependent on how the business succession can be managed. The existing pension provision and the proceeds from the sale of the business determine whether early retirement is financially feasible.

In the case of early retirement, you will no longer be gainfully employed after the transfer of the business. Partial retirement is when you continue to work in the business as a self-employed person, e.g. with a reduced workload of 50%, after the succession plan.

The first question is how to arrange your business succession (sale, pension solution or liquidation). You can obtain a pension forecast for your AHV pension from the compensation office. The pension certificate from the pension fund will show you the expected retirement capital and the expected retirement pension. You may also receive income from your assets (e.g. property(ies), securities). Give us a call if you would like support with your business succession or would like a comprehensive overview.

This question must be examined on an individual basis. The pension benefits will probably be lower than the salary previously received. This means that lower income tax can be expected. The AHV contribution obligation remains in force until the normal reference age is reached. If the obligation to contribute is not fulfilled by salary contributions or a spouse, non-employee contributions must be paid. Depending on pension income and assets, these range from CHF 514 to 25,700 per year and person, excluding administrative costs. The type and manner of business succession plays an important role in tax planning and we will be happy to provide you with comprehensive tax advice.