Pillar 2 and 3a – Cash out taxation when living abroad

In the case of a cash payout (lump sum payment) at the retirement age or an early withdrawal when living outside Switzerland, the saved retirement assets are subject to taxation at the federal, cantonal and municipal level. The rate is defined by the location of the pillar 2 or 3a provider.

Follow this link for taxation when living in Switzerland

CityTax rate (%)
Schwyz4,80
Morschach4,80
Altdorf6,40
Schaffhausen7,00
Stans7,30
Zug7,30
Sarnen7,80
Winterthur8,30
Zürich8,30
St. Gallen8,30
Appenzell8,30
Olten8,60
Solothurn8,60
Genève8,70
Carouge GE8,70
Bern9,30
Luzern9,30
Muri bei Bern9,30
Weinfelden9,30
Liestal9,40
Porrentruy9,70
Basel10,30
Neuchâtel11,10
Baden11,40
Aarau11,40
Glarus12,30
Sion12,60
Lausanne13,20
Gland13,20
Fribourg14,30
Chur14,30

Source: Finpension