Fill the gap, cut taxes, raise the pension – in one step.
The basis
Where does buy-in potential come from?
↗Pay rises and plan changes
⏸Career breaks and part-time phases
⚖Divorce or arrival from abroad
📄Your potential is shown on the pension certificate
The effect
Immediate tax savings
CHF 6,000
tax saved on a CHF 20,000 buy-in at a 30 % marginal rate
Pro tip
Stagger instead of all at once
Staggered
5 × CHF 20,000 over 5 years
Breaks the progression every year
Considerably higher total savings
All at once
1 × CHF 100,000
Hits a single tax year
Progression eats part of the effect
Careful
Three pitfalls
3 yrsBlocking period: no lump-sum withdrawal for 3 years – or the deduction is reclaimed
WEFRepay WEF withdrawals before voluntary buy-ins as a rule – statutory exceptions reserved
FRCheck the funding ratio and death-benefit rules of the fund
Good to know
Buy in with a plan
💡 Buy-ins belong in an overall plan. Timing, staggering, blocking period and withdrawal strategy must fit together – then the buy-in becomes one of the most powerful tax tools.