Guide
Choosing pillar 3a beneficiaries
At death, pillar 3a is not a joint account. The beneficiary order is set by the OPP 3 rules described below. Pillar 3b is freer. An FSIO press release of 12 June 2026 announces more flexibility from 1 June 2027. This page cites that announcement. It does not draft the future ordinance.
Pillar 3a order described so far
- The policyholder, if they survive (old-age benefit).
- At death: spouse or registered partner.
- Direct descendants, people the deceased substantially supported, or a person who shared a household for at least five years or with whom they had children.
- Parents, then siblings, then other heirs.
What the FSIO announced for 2027
The 12 June 2026 release says that from 1 June 2027 pillar 3a holders will have more flexibility to name beneficiaries. The example written by the FSIO: being able to name their children as priority beneficiaries, including in a blended family, even if married or in a registered partnership. Source: ordinance changes, FSIO, 12 June 2026. We do not copy the future article of the ordinance. The order above remains the one described on this page before 1 June 2027.
The wider frame is the Swiss third pillar.
Questions
Your questions, answered
The questions people ask before they request a comparison.
Is a partner automatically a pillar 3a beneficiary?+−
Not after four years. The rank described here is a shared household of at least five years, or children in common, inside the group provided. The clause is filed with the foundation.
Does the order change in 2027?+−
The FSIO release of 12 June 2026 announces more flexibility from 1 June 2027, for example naming your children first even if you are married or in a registered partnership. The order on this page is the one described before that date. The ordinance text is read at the source, not rewritten here.
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.