Guide
Withdrawing pillar 3a or pillar 3b
No: pillar 3a capital is tied and comes out only for reasons the law provides, then it is taxed apart from ordinary income. Pillar 3b is flexible provision: withdrawal, fees and tax depend on the support and, for insurance, on the contract.
The wider frame is the Swiss third pillar.
Questions
Your questions, answered
The questions people ask before they request a comparison.
Can I withdraw a 3a whenever I want?+−
No. The reasons are legal. Wanting the money is not one of them.
Is a 3b withdrawal taxed like a 3a?+−
Not automatically. A bank balance and a life policy do not follow the same tax story, and the canton matters.
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.