3a pillar taxes at the end of the contract

Taxes
22

I have looked at the regulations for tax at source for pension money of some cantons, and while the tax rates are overall higher than the normal ones, it indeed seems useful to have as many accounts as you can manage if you plan to emigrate.

For example in Solothurn you can withdraw 10000 tax free.

In Geneva it is 17000 tax free
https://www.ge.ch/document/18253/telecharger

In Bern it is 5000 tax free PER YEAR. So they consider it normal and legal to withdraw every year.

23

I‘d tentatively assume so too (not at the resident rates mentioned in the finpension comparison above).

Realistically though
 are you going to have them in five different cantons?

  1. Your last pension fund‘s domicile in Switzerland (for 2nd pillar)
  2. Schwyz (a popular address)
  3. Geneva
 possibly. I think have seen some foundations there

Are there any 3a foundations or FreizĂŒgigkeitsstiftungen in Zug, Schaffhausen or Appenzell? Do they even exist?

24

Any Cantonal Bank maybe?

25

Yes, they exist in all cantons.

The Schwyzer and the Geneva cantonalbanks look like a must for tax optimisation. They actually require hundreds for 3rd pillar account closure if you have it for less than a year, presumably to avoid those who move there just for the withdrawal. But you can still keep a little money and move the rest from Viac etc in the end.

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