2nd and 3rd pillar after leaving Switzerland

link to an overview of income tax treatment of 2nd and 3rd pillar insurance products in Europe from 2017

In summary

  1. Double Tax Agreement between CH and the respective country determines in which country the 2nd and 3rd pillar are taxable (see post above)
  2. 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

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