My friend has just left Switzerland to India (he is basically from India, holding Indian passport) and he was holding L permit, worked here more than 18 months. He has applied for refund of 1st and 2nd Pillar, he got the full refund of 2nd pillar. For the 1st pillar, he got the information from the concerned dept in swiss,

Your contribution for the 1st pillar is = 12000 CHF
and the we will refund only 3500 CHF.
the amounts are approx.
He is not sure why only 25 perc of his contribution is being paid, can someone help him?

I wasn't aware any 1st pillar could be refunded. What they should do is transfer it into a pension scheme in India.

that is not possible since Switzerland does not have a social security agreement with India.

Also only your contribution is refunded minus the IV contribution which is around 1% of your salary

Thats what we thought, but the outcome is only 25% of his contribution only will be paid, thats what the letter says.