Key points
- Since 1 January 2025, contribution gaps in pillar 3a can be filled through retroactive purchases.
- The first purchases are possible from 2026; gaps from before 2025 cannot be made up.
- A purchase is capped at the "small deduction" for the year in which it is made (CHF 7,258 in 2025) and is fully deductible.
- Once you make your first pillar 3a withdrawal, no further tax-deductible purchases are possible.
Pillar 3a offers substantial tax advantages: contributions to tied pension provision are fully deductible from taxable income.
Since 1 January 2025, a revision has also made it possible to close contribution gaps in pillar 3a. These purchases are also deductible and strengthen private retirement savings. They are open to people with income from gainful employment, or replacement income, that is subject to OASI contributions.
The pillar 3a revision
The change allows retroactive payments, known as purchases, to make up for contributions that were missed or below the legal maximum. These purchases are tax-deductible.
The aim: to encourage personal responsibility and let people catch up, for example those who could not contribute because their income was too low and whose situation has since improved.
- June 2019: Council of States member Erich Ettlin proposes the legislative change
- 2024: the new version of the Ordinance on Tax Deductions for Contributions to Recognised Forms of Pension Provision (BVV 3/OPP 3) is adopted
- 1 January 2025: entry into force; the first gaps eligible for purchase arise
- 1 January 2026: first purchases possible
The conditions for a purchase
The ordinance sets out the conditions in detail:
Rules for purchases into pillar 3a
Table 1| Condition | What applies |
|---|---|
| Period | Only gaps arising from 2025 onwards can be filled, from 1 January 2026. Gaps before 31 December 2024 are lost. |
| Who is eligible | Employees and self-employed people with income subject to OASI contributions in Switzerland, including in the year the gap arose. |
| Ordinary contribution | Must be paid in full before any purchase; a purchase cannot replace it. |
| Maximum amount | The "small deduction" for employees and self-employed people affiliated with a pension fund, for the year in which the purchase is made. |
| Payment | A gap is filled with a single purchase, not spread over several years; a single payment can, however, cover several gaps. |
How to make a purchase
To make a purchase into pillar 3a, the insured person must:
- Submit a request to their pension institution, with the information needed to establish the gap.
- Complete a self-declaration: confirm that the conditions are met and state the purchase amount, the year of the gap and the partial contribution paid that year.
- Await acceptance: the institution checks the request and issues a certificate for the tax return.
Conclusion
The purchase conditions remain restrictive and do not fully meet the needs identified in the original motion. This new option may nevertheless interest some taxpayers, particularly those who do not currently pay the full pillar 3a contribution.
Before taking any step, you need a complete picture of your pension situation.
Maurizio Reichlin, Assidu
Look at the implications across all three pillars, then have your situation analysed in detail: this shows you the possible levers, lets you assess them against your means and set your priorities. Assidu supports you in this process and in personalised pension planning.
Insurance and Pension Consultant · Individual Pension Coordinator · Insurance Specialist with Federal Diploma of Higher Education
