Guide
Transferring a pillar 3a
Transferring a pillar 3a moves the balance to another bank foundation or another policy, without paying it to you. While the money stays inside tied provision, it is not a withdrawal and not the moment of capital tax. Changing provider does not rebuild the year’s ceiling.
What the repository allows us to say
A 3a balance can in principle move to another bank foundation or another policy, without tax, while it remains tied provision. Compare fees, securities and the surrender value before moving a policy.
- Transfer versus withdrawal: the second pays you the capital and opens the tax.
- Transfer versus a new ceiling: changing provider does not grant a second ceiling.
- Transfer versus a gap buy-back: a buy-back is a new payment, not a move of existing assets.
The wider frame is the Swiss third pillar.
Questions
Your questions, answered
The questions people ask before they request a comparison.
Does the transfer trigger tax?+−
Not if it stays inside tied provision, from one 3a foundation or policy to another. A payment onto your private account is a withdrawal.
Can I transfer only part of it?+−
That depends on the foundation or the contract. This page does not publish a single rule. Ask the institution that holds the assets, in writing.
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.