Savings phase in the retirement savings account

Dear community, does it make sense to keep the unfunded portion of the AVD as high as possible? We know that the savings phase is tax-free. In the dissaving phase, we can assume that profits from a regular stock fund portfolio will be taxed at 18.4625%. With the AVD it is the personal tax rate (for a pensioner with €3,000 in 2026 euros this is 28%). If you have paid in yourself, the personal rate no longer applies, but income share taxation or half income