here some answers.
Your PK will ask you in which “Freizügikeitskonto” they sould transfer it. If you don’t answer they will transfer it to the “Aufangeinrichtung”
Tipp: When you transfer your money out of the PK you can split it and transfer it in two “Freizügikeitskono”. These adds some flexibility. You can not split it at any other time.
Your money stays in the “Freizügikeitskonto” as long as you don’t have any valid reason to withdraw it. A valid Reason would be for exaple to buy a house in Switzerland or become independent (Selbsständigkeit) which has to be aproved by the SVA.
And you wait until you get to the age where you can withdraw it. 58 is sometimes this age. Depending on where the money is and what the rules of this PK are.
Tipp: If you leave switzerland to a land outside the EU/EFTA you can also withdraw all the money. If you leave switzerland to a land in the EU/EFTA you can withdraw the money that is above the minimum required (überobligatorium). Have a look at your PK Statement. They will state how much ist according BVG and if there is any money above that. You can withdraw the money that is above that.
Addition: This applys if you as long as you’re subject to mandatory insurance in the country you are going as @San_Francisco noted above.
Depending on the exact situation.
- If you are living in switzerland you pay income taxes according to the place you are living, to a reduced rate.
- If you are living outside switzerland, then the ammount is taxed depending on the kanton where the PK/Vorsorgestifftung is located. Have a look here Page 27
Tipp 1: If you live outside Switzeland it’s worth it to transfer the money to a “Vorsorgeeinrichtung” in a canton with low Taxes before you take it out.
Tipp 2: Depending on the Land you are living you can claim the taxes (Quellensteuer) back, if you prove that you declared this money in your home country. Have a look here Page 30 ff.
Tipp 3: The Tax information above also applies to 3a
What do you exactly mean by that?
First thng to consier ist what you will do with the house.
If you sell the house, then you have to pay the money you got from the PK back.
If you do so, then you can reclaim the taxes you paid when you got the money from the PK. The tax authority will not do anything on it own. You have to get active youreself and recaim the paid tax.
If you don’t plan to sell the house in switzerland it can be that you have some trouble. Because you got the money from the PK in order to buy a house you are living in yourself. If you are not living in the house yourself you don’t qualify to get any money from the PK.
But who can or will find out and what he will do, I don’t know. Maybe the bank you have the morgage. No idea waht they will do. Chances are that they will not be happy beacuse different rules apply for morgages when it’s a house you live in and different rules apply when it’s a house you are renting.
If though you question is if you will loose previously saved income taxes the answer is no. Money you did not pay in income taxes because you reduced your income by adding to your PK is saved money and will not be taken back.
Important: This applys if you withdraw your money beacause you lefte the country. If you withdraw your money to buy a house you have to pay the taxes you saved in case you did any additional by in to your PK the last three years.