Category
Provision
Guides in this category keep their original slugs. The English page is the same slug under /en/.
Choosing the pillar 3a supportThe 2026 ceiling does not depend on the support. Fees, surrender value and death capital do.
OASI 21, women’s reference age, and pillar 3aOASI 21 gradually raises women’s reference age from 64 to 65. It does not change the 2026 pillar 3a ceiling.
Credit the pillar 3a before 31 DecemberAn order dated 28 December can fall into the next year if the account is not credited in time.
Source method: FSIO and FTAWhere the Swiss-franc figures on this site come from, and what is refused: a ranking, a promised return, or a 2027 figure that is not in the 2 October 2026 release.
Pillar 3a fees: bank or insuranceThe 2026 pillar 3a deduction is the same at a bank and at an insurer. Fees, surrender value and death capital differ. No ranking.
Using pillar 3a and pillar 3b togetherPillar 3a takes the federal deduction. Pillar 3b takes flexibility. There is no official ranking.
Leaving Switzerland and withdrawing a pillar 3aA definitive departure is a legal reason for early payment. Exit tax is not in the ceiling PDF.
Withholding tax and pillar 3aPaying a pillar 3a does not by itself cut withholding tax. A subsequent ordinary assessment is where it usually shows.
OASI conditions for a cross-border pillar 3aA cross-border worker can open a pillar 3a if Swiss earned income is subject to OASI.
Pillar 3a deduction under withholding taxA pillar 3a payment is not in the withholding-tax scale. The deduction goes through a subsequent ordinary assessment, by 31 March.
Third pillar in VaudVaud applies article 7 OPP 3. It does not publish a second pillar 3a scale.
Pillar 3b deduction in FribourgFribourg does not turn pillar 3b into a second OPP 3 ceiling. Some life premiums fit a cantonal envelope.
Geneva cantonal tax and pillar 3aGeneva does not raise the 2026 pillar 3a ceiling. Cantonal tax changes the saving, not the right to pay in.
How to read the FSIO amounts tableThe comparison does not set the ceilings. It reads the FSIO PDF of amounts at 1 January 2026.
Buying back pillar 3a gapsFrom the 2026 tax year, a narrow buy-back of gaps from 2025 is possible. Capped at the small contribution. The next year’s buy-back ceiling is not numbered.
Withdrawing pillar 3a or pillar 3bPillar 3a leaves only for legal reasons and is taxed apart from income. Pillar 3b follows the contract.
Using a pillar 3a to fund a pension-fund buy-backA 3a can be transferred to a pension fund to fund a buy-back, under the occupational-pension rules. The reverse direct transfer is not possible.
Pillar 3a ceilings2026 ceilings from the FSIO table. The following year is not numbered.
Bank or insurance: the same tax, a different exitSame 2026 deduction. What remains if you stop, and what is paid if you die, is what differs.
Subsequent ordinary assessmentWithholding tax does not show the 3a deduction. A subsequent ordinary assessment can.
Tax when a pillar 3a is paid outPillar 3a capital is taxed separately from income. No cantonal rate is published.
The 2022 pillar 3a amounts are historicalThe 2022 small and large contributions are historical. The current ceilings are the 2026 FSIO figures.
Opening a third pillar as a cross-border workerSame OASI test as for a resident. The permit is not the key.
What the 2nd pillar is forThe 2nd pillar replaces part of the salary. It also decides which pillar 3a ceiling applies.
Choosing pillar 3a beneficiariesThe current pillar 3a order, and what the FSIO announced for 1 June 2027 without rewriting the ordinance.
Why take a third pillarA federal deduction, a retirement gap, sometimes protection. Not a reason to empty your cash.
When to start a third pillarYou can start once you have income subject to OASI. A missed year before 2025 is not bought back.
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.