In Canton Zürich, the taxation on lump-sum benefits amounts to 1/10 and with the federal taxes it amounts to 1/5 of the regular taxation.

In the most Cantons people who have emigrated are taxed according to a linear tax rate. They are taxed for the withdrawal of the 3a-savings balance as well as the pension fund assets. It is important to do this to complete the withdrawals and pay the taxes during the last month in Switzerland. Often the taxation is higher for the withdrawal of these amounts in the country of destination than in Switzerland.