Keep two files separate
A beneficiary who receives a 3a lump sum has a tax issue to address even if an estate file is already open. FTA Circular 18a treats the benefit as taxable income for the beneficiary. A lump sum follows the separate rules for taxing pension capital. Establishing who is entitled to the contract and taking care of other estate formalities do not replace this tax check.
An example with two beneficiaries
Suppose two people each receive CHF 24,000 from a 3a foundation. Each should request an individual certificate rather than entering the full CHF 48,000 balance on their own return. If the family only has a combined statement, ask for the breakdown before completing the cantonal form. The family relationship alone does not establish an exemption or determine the tax due.
What belongs in the file
Reconcile the institution's letter, benefit date, gross amount, allocation and any withholding. Keep a bank advice so you can explain a difference between the gross benefit and the amount credited. If you also receive a second-pillar benefit or a payment from another institution, show the documents together to the authority. Do not guess which payments must be combined.
The next useful conversation
Ask the competent authority which form to use and when the benefit must be reported. Geneva has a dedicated procedure for pension lump sums. If the beneficiary lives abroad, separately check withholding formalities and the consequences in their country of residence. Until the tax position is settled, avoid treating the entire cash receipt as free of any remaining charge.
When payments arrive at different times
Different institutions may respond on different dates. Keep a simple ledger by contract, with one column for confirmed amounts and another for amounts still expected. Do not enter a benefit twice just because both a letter and a bank statement show it. If paperwork names a different beneficiary, ask the institution to correct it before using it. This method also helps distinguish a 3a payout from a different type of insurance benefit when the family receives several letters in the same week.