A progressive capital withdrawal tax is due on retirement provision balances that are withdrawn. This is calculated separately to income. If you have already canceled your registration in Switzerland at the time of the withdrawal, you can have the withdrawal paid into a foreign bank account. In this case, you must pay tax at source in Switzerland and a capital withdrawal tax in the country you are moving to. Depending on tax treaties, it may be possible to reclaim the Swiss taxes at source. Whether payment into a Swiss or a foreign account makes more sense should therefore be clarified with the help of experts prior to emigration.