Reimbursement of Contributions when Leaving Switzerland for good

Visas, Permits, Passports and Naturalization
1
Hi, everybody. I am a Brazilian living on Switzerland for 1 year and I am doing some research about the reimbursement when I return to Brazil, but some information are clear and other are not (or at least I am having a hard time to understand).

*I did a lot of research before open this thread.

1st Pillar OASI (AHV/AVS) Contributions: Based on the link below, it is obvious that the 1st pillar is available to reimbursement for Brazilians, right? So, I am assuming that this contributions are full reimbursables for my case, I am paying CHF 277.25 per month, as well as my employer.

https://www.zas.admin.ch/zas/en/home...tisations.html

2nd Pillar Pensionskasse (BV/LPP) Contributions: This is a unclear point to me. On my Payroll, there is a LPP deduction of CHF 159.70 which represents 40% of the total sum (The company pays the other 60%). Is this the Pensionskasse? (2nd Pillar?) If this is the case, it is also reimbursable according to this link:

https://www.pensionskasse-swissre.ch...rmanently.html

So, if I work for one year on Switzerland, the math should be:

1st pillar: 12 months of contribution from both, me and my employer

277.25 x 2 x 12 = 6'654 CHF

plus

2nd Pillar: 12 months of contribution (40% by me and 60% from my employer)

(159.70/0.4) x 12 = 4'791 CHF

This is the result I achieve searching as much as I can. Is this math and the conclusions right? Thanks in advance.

2
Remember that reimbursements are considered an income and you will pay a withholding tax.

3
Bumping this as I have the same question... the pillars are making me so confused.

Is it correct to summarise that both pillars 1 & 2 (& pillar 3) can be withdrawn when leaving for a non-EU country and when holding a non-EU passport?

4
Your passport is irrelevant. Your citizenship is what matters.

From pillar 3 only the 3a part is restricted, but this can always cashed in when you leave the country regardless of citizenship. For pillar 2 it depends were you move and your employment status. In general the non mandatory part can always be cashed in when you move abroad .

If you have the citizenship (regardless if you have the passport or not) of a country with which has concluded a social security agreement your withdrawal of pillar 1 is limited.

Next to the EU/EFTA countries these are Australia, Bosnia and Herzegovina, Brazil, Canada, Chile, United States of America, North Macedonia, Montenegro, Israel, Japan, Kosovo, Philippines, Quebec, San Marino, Serbia, Turkey, Uruguay.

See also: https://www.bsv.admin.ch/bsv/en/home...greements.html

In general you will not get back everything you paid into pillar 1. It is assumed you will invest the money with 2% interest and the payout is adjusted accordingly.

Forms and procedure: https://www.zas.admin.ch/zas/en/home...tisations.html

Read also here: AHV (1st Pillar) cashout success story

Important Information Leaflets:

https://www.sem.admin.ch/dam/sem/en/...zialvers-e.pdf

https://www.ahv-iv.ch/p/10.03.e

https://www.ahv-iv.ch/p/880.e

5
Thank you so much! You are a star!

Yes, non-EU passport, non-EU citizen, moving to non-EU country with no social security agreement.

I am thinking of moving pillar 2 first to a low tax canton and then tapping into it when needed.

6
Where does the UK sit with regards to withdrawing the pillar 1 after you have left permanently? Is it possible to withdraw pillar 1?!

7
No, a UK citizen cannot withdraw pillar 1 under no circumstances - same is the case for an EU citizen and a few other mostly G7 countries. This is because of existing social security agreement these countries have with Switzerland