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

When you quit/lose your job, you will have to deliberately move pillar 2 to a vested benefis account (Freizügigkeitsstiftung) after some months and no new job. You are free to choose any account in any canton, or do nothing, in which case your capital goes to the default solution: Substitute Occupational Benefit Institution (Stiftung Auffangeinrichtung) in ZH. In the default place, you cannot invest your money. SZ is the place with the lowest withdrawal tax for pension capital, which only is applied if you withdraw from abroad. Else your canton levies that particular tax.

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