ServicePublished on 27 April 2026
Swiss Old Age and Survivors Insurance OASI/AHV/AVS & NZ Superannuation
The Embassy of Switzerland and the Swiss authorities are aware of the challenges faced by Swiss citizens in New Zealand who contributed to the Swiss Old-Age and Survivors’ Insurance (OASI/AHV/AVS) while working in Switzerland. Under New Zealand law and administrative practice, pensions derived from compulsory contributions to overseas retirement schemes, including Swiss OASI/AHV/AVS contributions made while working in Switzerland, are generally deducted from New Zealand Superannuation. For more information, please consult the New Zealand Work and Income website on overseas pensions.
Switzerland is not responsible for this situation. The Swiss authorities have repeatedly expressed their dissatisfaction with this deduction policy to the Government of New Zealand.
However, pensions based on voluntary contributions to overseas retirement schemes, including contributions to the voluntary Swiss OASI/AHV/AVS scheme (“freiwillige AHV” / “AVS facultative”), are no longer deducted from New Zealand Superannuation. This follows a decision of the Social Security Appeal Authority in 2005.
Since 9 November 2020, your New Zealand Superannuation or Veteran’s Pension is no longer affected if your partner receives an overseas pension, such as a Swiss OASI pension.
If your pension was previously reduced because your partner received a Swiss OASI pension based on compulsory contributions, this no longer applies. New Zealand abolished the so-called “spousal deduction” from that date (New Zealand Parliament).
For more information, please visit the relevant New Zealand government website or contact your local Work and Income office (Work and income – find a service centre).
The Embassy of Switzerland is not involved in the process of claiming a Swiss old-age pension. If you have questions about your individual claim, please contact the Central Compensation Office (CCO) of the Federal Department of Finance directly. The Embassy is neither mandated nor in a position to provide information on individual pension claims.
Further information on Swiss old-age pensions and early retirement is available on the website of the Central Compensation Office.
If you live abroad and are no longer resident in Switzerland, you can apply for your Swiss old-age pension using this link.
At the beginning of each year, the Central Compensation Office (CCO) automatically issues and sends you a pension certificate. This certificate lists separately the amounts based on compulsory contributions and the amounts based on voluntary contributions. You will need this certificate for the New Zealand authorities. If you have not received the certificate, or if you have any questions, please contact the CCO directly.
As noted above, New Zealand no longer deducts from New Zealand Superannuation the portion of a Swiss old-age pension that is based on voluntary contributions to the voluntary OASI/AHV/AVS scheme.
Please follow the procedure below:
1. Claim your Swiss old-age pension
Claim your Swiss old-age pension as described above under “How to claim your Swiss old-age pension (OASI/AHV/AVS)”.
2. Obtain your pension certificate from the Central Compensation Office
At the beginning of each year, the Central Compensation Office (CCO) automatically issues and sends you a pension certificate. This certificate lists separately the amounts based on compulsory contributions and the amounts based on voluntary contributions. You will need this certificate for the New Zealand authorities. If you have not received the certificate, or if you have any questions, please contact the CCO directly.
3. Apply for New Zealand Superannuation
New Zealand Superannuation is administered by Work and Income New Zealand. For information on eligibility and how to apply, please consult the relevant website.
Please inform Work and Income if your Swiss old-age pension is based wholly or partly on voluntary contributions to the voluntary OASI/AHV/AVS scheme. This portion is not deductible from New Zealand Superannuation.
4. Submit your documents to Senior Services International
Please submit the relevant confirmation documents in PDF format to Senior Services International of the Ministry of Social Development at: international.services@msd.govt.nz
Please include reference to the following case:
Appeal against a decision of the Benefits Review Committee, 2005 NZSSAA 53 (17 May 2005): Social Security Appeal Authority of New Zealand
Website: Senior Services International
5. Taxation in New Zealand
Please note that the portion of your Swiss pension based on voluntary contributions, although not deducted from New Zealand Superannuation, may still be taxable in New Zealand.
For further information on taxation, please contact Inland Revenue New Zealand or your tax adviser.
Work and Income New Zealand may ask you each year to confirm the amount of your Swiss old-age pension for the purpose of calculating any deduction from your New Zealand Superannuation.
The Central Compensation Office (CCO) automatically issues a pension certificate at the beginning of each year and sends it to you. The certificate lists separately the amounts based on compulsory contributions and those based on voluntary contributions.
You will need this certificate as proof for the New Zealand authorities.
If you have not received it, or if you have any questions, please contact the CCO directly.
Contact for questions, information and claim of OASI/AHV/AVS renders
Please do not contact the Embassy for questions regarding the Swiss old-age renders but contact directly the Swiss Compensation Office CCO, always by mentioning your personal OASI/AHV/AVS number, at the following address:
Swiss Compensation Office SCO
Av. Edmond-Vaucher 18
POB 3100
CH-1211 Geneva 2
Phone: +41 58 461 91 11
Fax: +41 58 461 97 03
E-Mail: sedmaster@zas.admin.ch (for OASI/AHV/AVS renders)
csc.af@zas.admin.ch (for voluntary insurance contributions)
oaie@zas.admin.ch (for invalidity insurance)
Website: zas.admin.ch
Information for Swiss citizens living in New Zealand regarding the Automatic Exchange of Information
This information is only available in the official Swiss languages.
Bundesrat Ueli Maurer, Vorsteher des Eidgenössischen Finanzdepartements, im Ständerat am 5. Dezember 2017
“Neuseeland hat uns noch einmal bestätigt, dass die Daten, wie alle anderen Daten, die im automatischen Informationsaustausch ausgetauscht werden, ausschliesslich für Steuerzwecke verwendet würden. Man kann also davon ausgehen, dass es, wenn es um solche Renteneinkommen geht, einfach eine Nachbesteuerung geben würde, aber keine strafrechtlichen Verfahren.”
“Wir vertrauen selbstverständlich darauf, dass Neuseeland diese Daten, so, wie das uns zugesichert wurde, nur zu allfälligen Nachbesteuerungen verwenden wird und sonst nicht. Das wurde uns auch schriftlich zugesichert, was uns die Möglichkeit geben würde einzugreifen, wenn es anders wäre.”
Le Conseiller fédéral Ueli Maurer, Chef du Département fédéral des finances, au Conseil des Etats le 5 décembre 2017
“La Nouvelle-Zélande nous a confirmé une fois de plus que les données, comme toutes les autres données échangées lors de l'échange automatique d'informations, seraient utilisées exclusivement à des fins fiscaux. On peut donc supposer que, lorsqu'il s'agit de tels revenus de pension, il y aurait simplement un rappel d’impôt, mais pas de procédure pénale.”
"Nous avons évidemment confiance que la Nouvelle-Zélande n'utilisera ces données, comme cela nous a été assuré, qu'aux fins d’un rappel d’impôt. Ceci nous a également été assuré par écrit, ce qui nous donnerait la possibilité d'intervenir si tel ne devrait pas être le cas.»
Il Consigliere federale Ueli Maurer, capo del Dipartimento federale delle finanze, nel Consiglio degli Stati il 5 dicembre 2017
“La Nuova Zelanda ci ha confermato ancora una volta che i dati, come tutti gli altri dati scambiati nello scambio automatico di informazioni, sarebbero utilizzati esclusivamente a fini fiscali. Si può quindi presumere che, se si tratta di redditi da pensione, ci sarebbe semplicemente un ricupero d’imposta, ma nessun procedimento penale.”
“Abbiamo naturalmente fiducia che la Nuova Zelanda, come ci è stato assicurato, userà questi dati solo per gli eventuali ricuperi d’imposta. Questo ci è stato assicurato anche per iscritto, il che ci darebbe la possibilità di intervenire se non fosse così.”