Pension withdrawal (via Schwyz) and returning to a DIFFERENT canton after 12-24 months. Risk of tax avoidance?

Taxes
1

Hi, planning to move outside EU/EFTA for 1–2 years to run my Swiss GmbH remotely.

The Setup:

  • Real Departure: We are deregistering from Canton A, terminating our lease, and selling our furniture. No residential ties will remain.
  • The Withdrawal: Moving 2nd/3rd pillar assets to a foundation in Canton Schwyz for withdrawal as non-residents.
  • The Return: We will settle in Canton C (where the business is based), not the original Canton A.

The Question: Is returning after only 12 months likely to be flagged as “tax avoidance”, or is 24 months the only safe threshold to ensure the original canton doesn’t claim the move was just a short-term maneuver to access the funds?

Looking for insights from anyone who has done a similar “canton-hop.” Thanks!

2

If you live in CH, tax is based on where you live and not where the fund is based. And many people charge cantons.

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However your comment seems like a clear tax avoidance scheme. So it’s obvious that your case might get flagged.

Withdrawal of pillars is meant for people leaving CH for good. 1-2 years is not “for good”

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