Pillar 2 and 3a – In which country is the withholding tax refunded?
In the case of a lump-sum payment or an advance withdrawal when living outside Switzerland (see Taxation of lump sum payment abroad), the saved retirement assets are subject to taxation at the federal, cantonal and municipal level. Double taxation agreements have been concluded to have this tax refunded.
| Country | Country DE | Country FR | Pillar 2 | Pillar 3 |
|---|---|---|---|---|
| Albania | Albanien | Albanie | Yes | Yes |
| Algeria | Algerien | Algérie | Yes | Yes |
| Argentina | Argentinien | Argentine | Yes | No |
| Australia | Australien | Australie | No | No |
| Austria | Österreich | Autriche | Yes | Yes |
| Belgium | Belgien | Belgique | Yes | Yes |
| Canada | Kanada | Canada | No | No |
| Chile | Chile | Chili | No | No |
| Colombia | Kolumbien | Colombie | Yes | Yes |
| Croatia | Kroatien | Croatie | Yes | Yes |
| Cyprus | Zypern | Chypre | Yes | Yes |
| Czech Republic | Tschechien | République Tchèque | Yes | Yes |
| Denmark | Dänemark | Danemark | No | No |
| ecuador | Ecuador | equateur | Yes | Yes |
| Egypt | Ägypten | Egypte | Yes | No |
| Estonia | Estland | Estonie | Yes | Yes |
| Finland | Finnland | Finlande | Yes | Yes |
| France | Frankreich | France | Yes | Yes |
| Germany | Deutschland | Allemagne | Yes | Yes |
| Greece | Griechenland | Grèce | Yes | Yes |
| Hong Kong | Hong Kong | Hong Kong | No | No |
| Hungary | Ungarn | Hongrie | No | No |
| Iceland | Island | Islande | No | No |
| India | Indien | Inde | Yes | Yes |
| Indonesia | Indonesien | Indonésie | Yes | No |
| Iran | Iran | L'Iran | Yes | Yes |
| Ireland | Irland | Irlande | Yes | Yes |
| Israel | Israel | Israël | Yes | Yes |
| Italy | Italien | Italie | Yes | Yes |
| Ivory Coast | Elfenbeinküste | Côte d'Ivoire | Yes | Yes |
| Japan | Japan | Japon | Yes | Yes |
| Liechtenstein | Liechtenstein | Liechtenstein | Yes | Yes |
| Lithuania | Litauen | Lituanie | Yes | Yes |
| Luxembourg | Luxemburg | Luxembourg | Yes | Yes |
| Malaysia | Malaysia | Malaisie | Yes | Yes |
| Mexico | Mexiko | Mexique | Yes | No |
| Montenegro | Montenegro | Monténégro | Yes | Yes |
| Morocco | Marokko | Maroc | Yes | Yes |
| Netherlands | Niederlande | Pays-Bas | No | No |
| New Zealand | Neuseeland | Nouvelle-Zélande | Yes | No |
| Northern Macedonia | Nordmazedonien | Macédoine du Nord | Yes | Yes |
| Peru | Peru | Pérou | Yes | No |
| Philippines | Philippinen | Philippines | Yes | No |
| Poland | Polen | Pologne | Yes | Yes |
| Portugal | Portugal | le Portugal | Yes | Yes |
| Romania | Rumänien | Roumanie | Yes | Yes |
| Russia | Russland | Russie | Yes | Yes |
| Serbia | Serbien | Serbie | Yes | Yes |
| Singapore | Singapur | Singapour | Yes | No |
| Slovakia | Slowakei | Slovaquie | Yes | Yes |
| Slovenia | Slowenien | Slovénie | Yes | Yes |
| South Africa | Südafrika | Afrique du Sud | No | No |
| South Korea | Südkorea | Corée du Sud | Yes | Yes |
| Spain | Spanien | Espagne | Yes | Yes |
| Sri Lanka | Sri Lanka | Sri Lanka | Yes | Yes |
| Sweden | Schweden | Suède | No | No |
| Thailand | Thailand | Thaïlande | Yes | No |
| Tunisia | Tunesien | Tunisie | Yes | Yes |
| Turkey | Türkei | dinde | Yes | Yes |
| Ukraine | Ukraine | Ukraine | Yes | Yes |
| United Kingdom | Vereinigtes Königreich | Royaume-Uni | No | No |
| United States | Vereinigte Staaten | États Unis | Yes | Yes |
| Uruguay | Uruguay | Uruguay | Yes | Yes |
| Venezuela | Venezuela | Venezuela | Yes | Yes |
| Vietnam | Vietnam | Viêt-Nam | Yes | No |