Divorce and Finances in Switzerland: 4 Things to Sort Out

A separation is first of all a personal matter. Financially it is a turning point: one household becomes two, your pension savings are divided, and your taxes change. We show you four points to sort out, no matter whether you earn more or less than the other person (as of October 2026).

1. Pension fund: the division does not close every gap

In a divorce, what you built up in the pension fund between the wedding and the start of the divorce proceedings is divided. The rule: each person gets half (pension equalisation, Art. 122 ff. of the Civil Code, ZGB). This includes vested benefits and early withdrawals for home ownership. What was saved before the marriage stays out. The court sets the division, and the pension institutions transfer the amount. You can also agree on something different or waive the division, but only if both of you keep adequate old-age and disability cover.

Important: the division only covers the years of the marriage. After that, each person saves for themselves. Whoever keeps working part time will also build up less in future, and the divorce does not close that gap. Look closely at your new pension certificate: what does your retirement capital look like after the division, and what is missing to reach your goal? How to read the certificate is shown on our page about the pension certificate (in German).

Buying back in: If you had to hand over money from your pension fund, you may buy back in after the divorce, within the amount that was transferred (Art. 22d FZG). As a rule you can deduct such purchases from your income. How this works in your case, you clarify beforehand with your pension fund and your tax office. The basics of buy-ins are in the post Pension fund buy-in 2026, and the buy-in calculator works with your own numbers.

2. New budget: one household becomes two

Rent, electricity, insurance, internet: much of it costs twice after the separation, while income stays the same. So work out a second budget early for the time afterwards, with all fixed costs and a reserve. Our post Create a budget explains how.

Maintenance: For payments to the former spouse and for children under parental authority (that is, minors), a clear tax rule applies:

The settlement under matrimonial property law, that is, the division of assets, is tax-free.

Taxes: In a divorce or separation, you are taxed separately for the whole tax year, not only from the day of the separation (Art. 42 DBG). Social deductions follow the situation at the end of the year. With joint parental authority you split the child deduction in half, as long as no maintenance is deducted for the child. The cantons set many rules themselves, so ask your tax office.

Childcare: You can deduct the cost of care by third parties if the child is under 14, lives with you, and you need the care because of work, training or inability to work. For the direct federal tax the limit is CHF 25'800 per child, and the cantons have their own limits.

3. AHV and Pillar 3a: two pots, two procedures

AHV splitting: For the pension, the incomes from the years of marriage are pooled and credited half to each person. Only full calendar years in which both were insured count. The year of the wedding and the year of the divorce drop out. After the divorce you can request the split from a compensation fund, ideally together with your ex-partner and soon after the judgment. If nobody does anything, the compensation fund does the splitting by itself at the latest when the pension is calculated. If you have children together and joint parental authority, you also decide who receives the childcare credits, either shared or entirely one person. Whether your account is correct, you see in the individual account statement (IK-Auszug) (in German).

Pillar 3a: The 3a is not part of the pension equalisation. It is divided in the settlement under matrimonial property law, which depends on your matrimonial property regime. Normally that is the participation in acquired property: what you paid into the 3a from work income during the marriage counts as acquired property. You share the surplus, that is, the acquired property after deducting debts: each person is entitled to half of the other's surplus, and the claims are set off against each other (Art. 215 ZGB). In the end, the 3a built up during the marriage is usually split in half. A marriage contract can change this. How the 3a works as a whole is in the Pillar 3a guide.

4. Fresh start: beneficiaries, protection and reserve

Will: Dispositions in favour of the ex-spouse generally lapse with the divorce, unless you expressly provided otherwise (Art. 120 para. 3 ZGB). Since 1 January 2023 this can apply already during the proceedings: if one person dies while proceedings are pending, the surviving person loses the compulsory portion if the proceedings were started jointly or you lived apart for at least two years (Art. 472 ZGB). If neither applies, your spouse remains an heir, with a compulsory portion, until the judgment is final. So review your will already during the proceedings. More in the post Will in Switzerland.

Pension fund and 3a: For the 3a, the surviving spouse comes first among the beneficiaries. After the divorce your ex-spouse no longer counts as a spouse. If you named someone in writing, check this declaration with the foundation and with the pension fund. If you later live with a new partner without being married, this person ranks for the 3a only after five years of living together or with children together. For the pension fund, the regulations decide. So register the person in writing. The details are in the post Securing an unmarried partnership.

Insurance and reserve: Whoever moves out needs their own policies, for example for household contents and liability. Your cover in case of death and inability to work should also fit your new situation, more at Inability to work. And because two households need a bigger reserve, take a look at your emergency fund. Then set new savings goals that fit your life now.

What you can do now

• Order your pension certificate and IK-AuszugYou see what is in the pension fund and which incomes the AHV has booked.
• Work out a second budgetWith your own rent, maintenance and taxes after the separation.
• List your 3a accounts and assetsWith the balances, so the division under matrimonial property law is clear.
• Request the splitting from the compensation fundAfter the final judgment, ideally together.
• Update your will and beneficiariesAt the pension fund, the 3a foundation and insurers. In writing, with a copy.
• Reset your reserve and savings goalsThe emergency fund should be enough for the new household.

Frequently asked questions

Is the pension equalisation already done on separation?

No. The pension fund is only divided at the divorce. For tax purposes, though, you are taxed separately for the whole year already on a judicial or de facto separation.

Can I waive the division of the pension fund?

Only in an agreement on the consequences of the divorce, and only if both of you keep adequate old-age and disability cover. The court checks this. The same applies if you want to agree on less than half. Get advice on this.

What happens with the AHV if nobody requests the splitting?

Then the compensation fund does it by itself at the latest when the pension is calculated. If you want clarity sooner, or want to avoid later delays, request it yourself after the divorce.

As of October 2026. Basis: Civil Code (ZGB) Art. 120, 122 to 124b, 197, 215, 472, FZG Art. 22d, BVG Art. 79b, DBG Art. 23, 33, 35, 42, StHG Art. 18, BVV 3 Art. 2, leaflet 1.02 of the AHV/IV information centre and the BSV page «Scheidung». Cantons and individual pension funds differ, and every case is different. This is general information, not legal advice and not tax or pension advice. For questions about your divorce, turn to a lawyer or a counselling service.