How are pensions taxed under the Switzerland-India tax treaty?
Under the Switzerland-India tax treaty, private pensions are generally taxable only in the country of residence — meaning no withholding tax applies at source (0%). This is favorable for retirees who have moved between the two countries, as their pension income will not be subject to double taxation. Government pensions may have different rules under a separate treaty article. This 0% rate compares to a median of 0% across Switzerland's 49 active treaty partners, and 0% across India's 48 active partners.
Network Comparison
Switzerland
Rank 25 of 49 active treaties (lowest rate = #1)
Lower rates with: Indonesia (0%), Ireland (0%), Israel (0%)
Higher rates with: Italy (0%), Japan (0%), South Korea (0%)
India
Rank 7 of 48 active treaties (lowest rate = #1)
Lower rates with: Belgium (0%), Brazil (0%), Canada (0%)
Higher rates with: China (0%), Colombia (0%), Cyprus (0%)