This becomes particularly clear with a definitive departure from Switzerland. Let us take the example of a Swiss footballer who moves permanently to Saudi Arabia and leaves Switzerland. What then happens to their accumulated pension savings?
Upon a definitive move to a country outside the EU/EFTA, the entire vested benefits payment can be withdrawn and paid out in cash. The footballer could therefore have their pension savings paid out in full and take them along. The savings do not lapse, they are not blocked in Switzerland until age 65, and they do not necessarily have to be transferred into a pension fund in the new country. The situation would be different with a move within the EU/EFTA, where the mandatory part of the savings as a rule cannot be withdrawn in cash but remains tied within the pension system. With a move outside the EU/EFTA, however, this restriction does not apply.
This difference is of great importance for internationally mobile people. A definitive departure is a far-reaching decision with tax and pension-law consequences. Anyone planning this step should examine the options and consequences early on, ideally with professional guidance, in order to use the accumulated capital in the best possible way and within the right framework.