Early capital withdrawal only for self-employed activity
«I have the opportunity to participate in a small GmbH. I would like to draw capital from my pension fund in advance for the purchase. Is this permissible or may one only draw one’s PF money if one makes oneself independent?»
In principle, you may only withdraw funds from your pension fund prematurely with a view to self-employment. However, you are free to go into business for yourself and use the money from your pension fund to buy into a limited liability company in a second step. However, this requires the intermediate step of a genuine, self-employed activity. References to a self-employed activity are for example own business premises, acting under own name and on own account, personnel, several clients or the free organization of the working time. The AHV and tax authorities must ultimately recognise self-employment as such.
You cannot, however, be employed by an existing GmbH in which you wish to buy. In other words: as a self-employed person, you may purchase your PK money as a partner, but may not then be employed directly by this GmbH. At least there should be a longer period in between, which probably does not correspond to your intention. You should discuss the case with a proven expert. This is the only way you can be sure to choose a procedure that complies with the law.