link to an overview of income tax treatment of 2nd and 3rd pillar insurance products in Europe from 2017
In summary
- Double Tax Agreement between CH and the respective country determines in which country the 2nd and 3rd pillar are taxable (see post above)
- The overview in this post gives an overview how the tax is applied in each country
Example: leave CH permanently to Spain and withdraw 2 & 3 pillar. CH -ES DTA says pensions are taxed in the country of residence → Spain . According to the overview in this post the amounts would be taxed in Spain as earned income (not savings income). Marginal rate depends by region. Example: Catalunya 48% on amounts over Eur 175k