2nd and 3rd pillar after leaving Switzerland

[Barto]

@nabalzbhf

For the supplementary part, it seems to be a popular move to somehow omit to declare in the new country (which is at least ethically questionable). There’s likely little enforcement since my understanding is that those are not (yet?) covered by the data sharing agreement with tax authorities.

I wouldn’t want to be audited by the new residence country though

I asked my pension fund:

1. If I leave Switzerland permanently, what is required to pay out the extra-mandatory part of my 2 pillar as a lump sum? A) We need a leaving permit from population office of your canton of residence
2. Can the lump sum ever be paid out before the official date of ending residency so that it is taxable at the applicable rate in my canton of residence? A) Not possible, against the regulations. Only after the leaving date
3. I understand that is possible to withdraw the mandatory part of the 2nd pillar when moving to an EU country if you are not subject to pay social security in the destination country. What is required? A) The BVG-amount must go to a libre passage account of a Swiss bank (law) and you can only close this once 60 years old.
   (note: I read elsewhere that there is a lot of confusion on the rules on this last part)

In summary omitting to declare in the destination country could be a strategy but I value sleeping at night