Huh curious which countries that’d be. Japan maybe?
At least there’s the case of people already subject to US tax living in CH. The 2nd pillar contributions have already been taxed before the withdrawal, so the withdrawal only impacts CH tax (and I forgot but I guess CH withholding tax can probably be offset).
For people who are not already resident it’s a lot more complicated (iirc it depends on which type of tax residence you’re using when filing your first year(s)).
I guess any country in that list (with “oui” in 3rd column): https://www.vd.ch/fileadmin/user_upload/organisation/dfin/aci/fichiers_pdf/CDI_Prive.pdf which doesn’t tax foreign income.
I’d check Thailand, Malta, etc.
I think Singapore might be one of them
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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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