Pensions made simple · Episode 15

Partial retirement:
stepping down gradually

Reduce your workload, draw benefits in stages, save taxes.

100 %Full-time
70 %First step
40 %Second step
0 %Retirement
Level 1

AHV: partial withdrawal possible

20–80 %
of the AHV pension flexibly as a partial withdrawal between 63 and 70 – women born 1961–1969 from 62
Level 2

Pension fund: up to 3 capital steps

Max. 3Tax-recognised partial lump-sum withdrawals
≥ 20 %Statutory minimum size of a partial withdrawal of the retirement benefit – workload reduction per fund rules
ChoiceEach step as pension or lump sum
The tax effect

Staggering breaks the progression

Staggered over 3 years

  • Three smaller withdrawals
  • Lower rate each year
  • 3a withdrawals placeable separately

All in one year

  • One large amount
  • Withdrawals are added together
  • Highest progression bracket
Further advantages

A gentle transition

✓Insured longer: risk and savings cover continue
✓Retirement capital keeps growing and earning interest
✓Gentler transition into the new phase of life
!Employer and fund regulations must cooperate
Good to know

The order decides

💡 Plan AHV, pension fund and 3a as one. The sequence of steps determines the tax burden over several years – a classic case for financial planning.
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Baeriswyl Beratungen GmbH · Finance & pension planning · Fribourg

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