Ok I found that for people who are interested in moving their pension money to kantons with cheaper tax rates upon payout, like Schwyz, there are many options in this kanton like

Pillar 2:

• www.pens-expert.ch (PensFree) (need >50k, fees deducted on payout, amount unclear)
• www.pfs.ch (also in English including payout forms) (if <50k, and <12months, then 500 fee on payout, if >50k, then fee is higher; any other fee unclear)
• www.szkb.ch Schwyz kantonalbank Konto SZKB (multiple fees deducted, 500 on opening, 500 on credit, 300 on payout,+ 0.3% on Vermogen/year)

but their fee structures are very different. Also, I finally understand how it works. If you leave Switzerland and request payout at this time, you pay a kind of income tax (einkommensteuer) that is based on where you live, but it is taxed separately from your income. If you request payout once you are in a foreign country, you will pay quellensteuer. Not only is this a different rate, it will also be based on the kanton where your pension organisation is based.

This not only applies to Freizugigkeitskonto (pillar 2=company pension) but also pillar 3a. Quellensteuer in Schwyz for this purpose is a flat 2.5% up to 25k, for rates afterwards see http://www.sz.ch/steuern/quellensteu..._mb_010107.pdf. In Aargau it is not flat, the 2.5% boundary lies at 25k for singles or 49k for families. The Bund part of this is very low, see www.estv.admin.ch/d/dbst/dokumentation/rundschreiben/2-033-D-2007-d-Beilage4.pdf for all kantons.

So if you live outside the low tax kantons, the best strategy is to open accounts in Schwyz if you are rich, and in Aargau if you have less than 49k if single, then leave CH, and request the money back later.

Pillar 3a

• www.szkb.ch opening is free but closing account costs 500 if <12 months (no other fees ) plus tax
• www.pens-expert.ch need >50k, leaving CH costs 500-1000 plus tax (for the Sparkasse form)
• http://www.akb.ch/publish/vos_uebers...px?ActiveID=12 Aargauische Kantonalbank: no costs as far as I can see, low interest but also low tax on payout

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Rules for taking pensions with you (as set out often by Richard before):

Pillar 2

1. Compulsory part (obligatorisch): needs to stay in CH until retirement unless you move to Non-EU, including Romania or Bulgaria, or do not have to be insured in the EU for mandatory governement cover for old age, death and disability. This amount is 7% per year of your koordiniertes inkomen; not sure how to calculate this but the total accrued is listed on your pension statement as BVG-Altersguthaben, or Prestation Libre Passage in French. The rules when buying a house in the EU with the compulsory part are still not clear, at least to me.
   
2. Non-compulsary part (ueberobligatorisch): you can take with you; if you have not been here for decades, the calcuation is usually (your age - 20)*4 = % of your total accrued arbeitnehmerbeitrage. Example if you are 45, the % is 45-20 = 100%, if you are 33 it is 52%. Add your own contributions (arbeitnehmerbeitrage) to the non-compulsary part, and substract the compulsory part to come up with the total you can take with you.
3. Buy-in part: if you contributed voluntarily, this part needs to stay put for three years. So if you move to the EU, the freizuegigskeitkonto could contain the compulsory part until retirement, plus your voluntary part for three years after leaving.

What I do not know is what happens if you move to the EU, have to leave the compulsary part, then move to non-EU after a few years, so whether you could then take the compulsory part after all.

Pillar 3a:

• No restrictions when leaving but you will have to pay tax. (See above).