Guide
Third pillar at a bank or with an insurer
The 2026 pillar 3a deduction is the same whether the money goes to a bank foundation or an insurer. What changes is fees, guarantees, and what remains if you stop after a few years. Neither the bank nor the insurer is the right support for everyone.
A labelled numerical example
Everything that follows is hypothetical. Hypothesis 1: the person belongs to a 2nd-pillar institution. Hypothesis 2: they pay the 2026 ceiling, 7'258 CHF, for three years in a row. Hypothesis 3: no return, no numbered fee, no performance. Hypothetical contributions in total: 21'774 CHF. At a bank, that total is only the sum paid, not a maturity capital. With an insurer, the surrender value in year three is not that total: it is read on the contract table. If premiums stop: stopping payments. Neither support is declared the winner.
The wider frame is the Swiss third pillar.
Questions
Your questions, answered
The questions people ask before they request a comparison.
Does insurance deduct more than a bank?+−
No. In 2026 the FSIO ceiling is 7'258 CHF / 36'288 CHF, whoever the provider is.
Official sources
Official sources
- FSIO — The third pillar (article 7 OPP 3) — Small and large contributions. Pillar 3a buy-backs concern gaps from 2025. The first buy-back is possible in 2026.
- FSIO — Amounts valid on 1 January 2026 — OASI pensions, BVG thresholds and 2026 pillar 3a ceilings. Last editorial check: 6 octobre 2026.
- Federal Council — pillar 3a deduction from 1 January 2027 — Press release of 2 October 2026: 7,373 francs with a 2nd pillar, 36,864 francs at most without one. The 20% rate is unchanged.
- FSIO — Your third-pillar contribution — Maximum with a 2nd pillar, or 20% of income inside the limit without one. The credit counts on 31 December for the tax year.
- FTA — Circular 18a (taxation of pillar 3a) — Tax on capital at withdrawal, staggering, transfer to the 2nd pillar.
- FTA — Pillar 3b life policies that can be surrendered — Flexible provision is not one single tax story. A policy follows the contract and the canton.
- FSIO — OPP 3 change (beneficiaries) — The FSIO announced a wider choice of pillar 3a beneficiaries from 1 June 2027. The applicable detail is on that page, not in a ceiling figure.
- OASI/disability information centre — Pensions, the 13th old-age pension, reference age and the transitional generation.
Editorial review on 6 octobre 2026. Pillar 3a ceilings cited for 2026, from the FSIO table. From 1 January 2027 the Federal Council sets 7,373 francs with a 2nd pillar and 36,864 francs at most without one. The 20% rate is unchanged. Press release of 2 October 2026: https://www.admin.ch/fr/newnsb/BqB41FVYi5FB. Cantonal pillar 3b amounts can change from one tax notice to the next. This is not personal advice.