2nd and 3rd pillar cash out - Moving to Germany

Visas, Permits, Passports and Naturalization
1
So here is my situation so far:

Living in Switzerland for a couple of months more. Starting to work immediately after in Germany.

3rd pillar: With my de-registration form of the Gemeinde which I already have, it's possible to cash out before leaving, my bank has confirmed this. 2nd pillar I plan to cash out the non-mandatory part (non BVG), but my company has confirmed that this will happen only when I leave the country (thus when I'm officially a tax resident in Germany).

Questions:

- What is the fiscal treatment in Germany for the cash out of the 2nd pillar? My investigations in the forum point to a full capital gain tax (around 28%) over the full amount, given that the 2nd pillar monthly contributions in Switzerland are tax free.

- What is the fiscal treatment in Germany for the cash out of the 3rd pillar? Here I think I don't need to pay taxes in Germany but not fully sure.

Thanks for any tips or help! (even some expert tax advisor on this)

2

I don't have the answer, but I think you misinterpreted this a little. When withdrawing the 2A the money will be taxed in CH, withdrawal tax.

3

If you have made voluntary contributions to your pension over the last three years you will not be able to touch ANY of the pillar 3 pot of money sadly

I am in the same boat and made a contribution in December 2021 - This means all my 2nd pension money is blocked until December 2024 at the earliest