What if you don't ? What Swiss tax rule applies if, say at 65 I take my 100k 3rd pillar tax lump sum and stay resident in CH? Is it just seen as any other return on investment or does it have any special treatment.
Hi.. I've done my searching but most questions are about tax implications if leaving CH.
You can calculate the pay out tax using this calculator:
https://www.postfinance.ch/en/suppor…m-payment.html
If you have multiple pillar 3a accounts you can cash-in one per year to lower the taxes. You cannot cash-in part of an account.
Afterwards it is treated like any other money/assets you have saved up.
With e.g. VIAC you can cash-in one portfolio per year, even when you have multiple portfolios that are all part of the same account. Although I guess behind the scenes these are considered separate accounts.
Indeed it is a good idea to spread them out.
You can start withdrawing the 3 pillar 5 years before retirement age. If at retirement age you are still working, you also have 5 years after to withdraw.
I'm seeing some pretty big differences across 2 locations. Allschwil BL is showing as a lot cheaper than Aarau AG. Which is surprising. It's a great little tool but I'm still curious what 'class' of taxation is being applied and if it's some kind of special 'class' that only applies to 3rd pillar.
It is a special tax rate which is used for pillar 2 and 3a lumpsum payouts. The tax rate does only depend on the payout amount and not on your other income.
It is roughly what you would pay in income tax for 1/20 to 1/10 of the pay out amount. In Canton Zurich 1/20 is used (was 1/10 up to the 2021). Some other cantons might have other rules, or even flat rates. YOu would have to check the tax laws of each canton. You can do this here https://www.lexfind.ch/
The capital payouts of 2nd and 3rd pillar accounts are taxed at a special rate, independent of your salary or wealth and varies from canton to canton. The rate does up exponentially, so it's generally recommended to spread 3rd pillar investments over several accounts and cash them in over the last 5 years prior to retirement.
They are taxed at a special rate. The taxation depends on your canton of residence.
You can have a look here: