I searched around in the forum and didn’t see this question anywhere.
In Portugal we have similar accounts to the 3a called PPR (Retirement Savings Plan, loosely translated).
They have a double tax benefit, you can deduct what you invest (Not applicable being tax resident in CH) and when you cash out you will only pay 8,6% as opposed to 28% capital gains (applicable if moving back to Portugal in the future).
Would this be counted towards my total wealth? Most of them are structered as a portuguese pension fund so they don’t have any ISIN I could provide to the tax authority.
I am wondering additionally since these are pension accounts if they would have similar treatment to the 2nd and 3rd pillar and not being counted to your total wealth.
Thank you in advance!