I wouldn’t overly sweat it with emigration. Nor with the staggering your withdrawals often mentioned.
To provide a baseline and basis for research (and also, maybe, some peace of mind):
- you can cash out millions of Francs at a tax rate of 5.5% living in Switzerland (AI).
- whereas for foreign residents, SZ will charge up to 4.8% or 5.1% tax at source.
The challenge in answering the question, in my view becomes:
- finding a jurisdiction that allows for a reimbursement of tax withheld at source in CH and
- in which your effective tax rate is appreciably lower than Schwyz’ tax rate at source and
- that allows you take up residency.
Assuming of course, you want to do it the correct and legal way.
(Exceptions may apply to benefits from public employers, due to different rules in DTA)