Early retirement with partial retirement solutions from the pension fund
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Partial Retirement at 62: What Are the Important Things to Note?

Partial retirement is possible, depending on the pension fund. It's important to choose the right time to draw your pension, plan each sub-stage, and consider the consequences under pension and tax laws. 

If the pension fund rules allow for partial retirement, you are generally free to use this option. However, there are a number of complex issues to consider, such as the right time to draw a pension if you also plan to make lump-sum withdrawals in some stages. Should you draw a pension in the first stage because the conversion rate for the pension fund might be lower in the future? Or wait until the end, because the conversion rate increases as you age? Each sub-stage should be planned carefully.

Clarify the consequences under pension and tax laws

In terms of tax law, partial retirement with lump-sum withdrawals in particular must be reviewed carefully, because the tax regulations differ greatly by canton. Some cantons require a certain reduction in the level of employment, and the number of sub-stages is limited. There may also be restrictions with regard to the maximum number of lump-sum withdrawals. Thus, the question cannot be answered without additional review. More flexibility also means that the consequences under pension and tax laws must be clarified in full.