Retroactive buy-ins into pillar 3a are now possible.
The rules
What becomes possible?
From 2025Only gaps from this year onward count
10 yearsMaximum look-back for buy-ins
CHF 7,258Buy-in per gap year, at most the small 3a maximum – on top of the ordinary contribution
The conditions
Three boxes to tick
1Ordinary maximum fully paid in the buy-in year
2AHV-liable income in the buy-in year
3AHV-liable income in the gap year too
The clincher
Double deduction possible
7,258 + 7,258
With a pension fund: ordinary annual contribution plus buy-in. Without a pension fund the ordinary contribution is higher (20 % of income, max. CHF 36,288) – the buy-in stays capped at the small amount.
For whom?
The typical beneficiaries
ReturnersClosing gaps after the family phase
Career startersCatching up on missed years later
Self-employedSmoothing fluctuating incomes
Good to know
Document your gaps
💡 Keep a register from 2025. Note your actual contribution each year – and place buy-ins deliberately in high-income years.