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Splitting the Fz into 2 accounts is standard practice. I am told it is explicitly permitted in the legislation (I am not a lawyer!). The tax authorities accept it.
Banks report dissolution of Fz and pension accounts directly to the pertinent tax offices and usually subtract the tax liability before paying out the after-tax amount. So there is nothing clandestine or evasive about the procedure.
Some Cantons (e.g. St.Gallen) are unhappy about this splitting, when the withdrawals are close to each other. Then they just club the 2 withdrawals and assess.
Hence, always split. Best case separate assessment. Worst case clubbing for assessment. Not an offense!
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You are quite right about holding multiple "Freizügigkeitskonten". This is perfectly legal and permitted. However tax paid on withdrawals is not taxed according to the tax regime of the kanton where the "konto" is located but instead the canton in which you live. Furthermore, if you have left Switzerland then the taxation is done according to the last place in which you were resident.
And finally if you make capital withdrawals from any kind of "vorsorge account" (BVG, FZ, 3. pillar) it is subject to tax. This tax is entered as a record for the year and each withdrawal is progressively taxed. This means that if you withdraw from your BVG account 30K and from your 3. Pillar and from your wifes BVG and from your wifes 3. Pillar you will be taxed according to a capital withdrawal of 120K and not 4 x 30K.
Before paying the money out, which by the way must go into a locked vested account, the payer must ascertain the tax level for the withdrawal from your local tax office. This is then deducted before payment.