Hi,

Regarding 2nd pillar pension contributions; I understand that both employer and employee contributions are considered income as well as interest, is this correct? Is any of this earned income? Where should this be declared? Does this become a PFIC problem?

Can one opt out of this pension plan?

Should this account also be declared on the FBAR? Assuming yes, and if one has mistakenly not been doing this, can it be corrected?

Can someone recommend a US tax specialist near Zürich?

Thanks!