Pensions made simple · Episode 19
Smart 3a withdrawal:
stagger & save taxes
Several accounts today – lower taxes tomorrow.
The problem
All or nothing – and everything adds up
One account = one withdrawal = one large tax bill. Lump-sum benefits of the same year are added up – for couples across both spouses, pension fund capital included. Progression hits hard.
The solution
Several accounts, staggered withdrawal
60Close account 1
61Close account 2
63Close account 3
65Close account 4
The coordination
Keep 3a and pension fund apart
Simple rule: coordinate lump-sum withdrawals from the pension fund and pillar 3a for tax purposes and avoid the same tax year where possible. Whether separate years are advantageous depends on canton and amounts.
Deadlines & cantons
When and where to withdraw
−5 yearsWithdrawal at the earliest 5 years before the individual reference age
Until 70Deferral only with gainful employment
CantonRate depends on domicile at withdrawal – big differences
Good to know
Split early
💡 Existing accounts cannot be divided. Open several 3a pots in good time – as a rule of thumb, a new one from about CHF 50,000.
Request a consultation
This video is no substitute for personal advice.
Baeriswyl Beratungen GmbH · Finance & pension planning · Fribourg