Guide
Opening a third pillar in Switzerland
You open a tied pillar 3a when earned income is subject to OASI. In 2026 the deductible ceiling is 7'258 CHF with a 2nd pillar, or 20% of earned income up to 36'288 CHF without one. The payment must be credited by 31 December. Without OASI income, pillar 3a stays closed and flexible pillar 3b remains possible. 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.
Who can open a pillar 3a
The FSIO aims at employees, self-employed people, some recipients of unemployment daily allowances, and cross-border workers in that situation. A residence permit is not enough. OASI liability is what opens the right.
Several accounts, one ceiling
You may open more than one 3a. The yearly deduction does not grow with the number of contracts. Closing them in different years is a staggered withdrawal, not a way to deduct more.
Moving an existing 3a
Moving the balance to another foundation or policy is a 3a transfer. It is not a withdrawal, and it does not rebuild the year’s ceiling.
The wider frame is the Swiss third pillar.
Questions
Your questions, answered
The questions people ask before they request a comparison.
Do I need a 2nd pillar before I open a 3a?+−
No. The pension fund changes the ceiling, not the right to open. With a fund, it is the small contribution. Without one, it is 20% of earned income, inside the large contribution.
Can I hold several pillar 3a accounts?+−
Yes. The ceiling 7'258 CHF or 36'288 CHF is global. Extra accounts do not create a second deduction. They mainly help you withdraw on different dates later.
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.