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Rico(Newbie)Newbie
18 Dec 2023

Hi, as a Swiss citizen and an Australian resident for tax purposes, do we pay tax in Australia on lump sums (e.g., pension) arising from Switzerland in consequence of a family member's death? According to the convention between the Swiss Confederation and Australia for the avoidance of double taxation with respect to taxes on income (article 18), it seems that the lump sums may be taxed in Switzerland but it is unclear to me whether it could also be taxed in Australia. Could anyone please assist on this subject?

343 views
3 replies
343 views
3 replies

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Most helpful replyATO Certified Response

Deb_ATO(Community Support)Community Support
ATO Certified Response20 Dec 2023

Hi @Rico


Yes, I can help.

If you’ve received a lump sum from an inheritance in most cases, you don’t have to declare it.

 

Check out our article that explains this Tax on gifts and inheritance.

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Most helpful replyATO Certified Response

Deb_ATO(Community Support)Community Support
ATO Certified Response20 Dec 2023

Hi @Rico


Yes, I can help.

If you’ve received a lump sum from an inheritance in most cases, you don’t have to declare it.

 

Check out our article that explains this Tax on gifts and inheritance.

Rico(Newbie)Newbie
21 Dec 2023

Hi @Deb_ATO


Thanks for your reply!


And what happens when a lump sum arises from a foreign super fund (similar to a super death benefit), is it considered a gift or inheritance, or is it taxed differently?

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Are lump sums arising in a contracting state (e.g., Switzerland) are also taxed in Australia? | ATO Community