Pensions made simple · Episode 16

Pillar 3a:
the tax-saving classic

Restricted retirement savings with a triple tax advantage.

The amounts

How much can you pay in?

CHF 7,2582026 maximum with a pension fund
CHF 36,288Maximum without a fund (20 % of net income)
ConditionEarned income subject to AHV
The effect

Triple tax advantage

1Contribution fully deductible from taxable income
2No wealth, income or withholding tax during the term
3Withdrawal taxed separately at a reduced rate
The restriction

When do you get the money?

From 60Ordinary withdrawal, 5 years before reference age
Until 70Deferral possible while you keep working
ExceptionsWEF, self-employment, emigration, disability
Return tip

Account or securities?

3a account

  • No market risk
  • Hardly any interest – purchasing power erodes
  • Suitable for short horizons

3a securities

  • Historically much higher returns
  • Ideal from approx. 10 years horizon
  • You must tolerate fluctuations
Good to know

Max it out every year

💡 Set up a standing order in January. That way you never miss a tax year – and your money is invested twelve months longer.
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This video is no substitute for personal advice.
Baeriswyl Beratungen GmbH · Finance & pension planning · Fribourg