Guide
VIAC pillar 3a: Terzo foundation, fee on the invested share
VIAC does not create a second pillar 3a ceiling. In 2026 the deduction is still 7'258 CHF with a 2nd pillar or 36'288 CHF at most without. The contract is with the Terzo Pension Foundation of Bank WIR, not with VIAC AG. VIAC charges 0.52% a year on the invested share, capped at 0.40%, and nothing on cash. Read on VIAC’s pages on 29 October 2026. Figures can change. 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
Uninvested cash sits at Bank WIR. VIAC describes a bankruptcy privilege of up to 100,000 CHF on that cash and points to esisuisse. Securities are held at UBS or Zürcher Kantonalbank and described as segregated assets. They can fall in value. Source: VIAC FAQ.
The other fee base: finpension. Staggered withdrawal: several 3a accounts.
The wider frame is the Swiss third pillar.
Questions
Your questions, answered
The questions people ask before they request a comparison.
Am I a client of VIAC AG?+−
No. VIAC’s FAQ says the app creates a contract with the Terzo Pension Foundation or the vested-benefits foundation of Bank WIR.
Does VIAC charge fees on cash left in the account?+−
No, according to its FAQ. The 0.52% fee (capped at 0.40% a year) is calculated on the invested portion. The strategies page showed a 3a account at 0.20% interest on 29 October 2026. That rate is not frozen here.
Can I move money from one VIAC portfolio to another?+−
No, as a rule. VIAC says each portfolio is a separate 3a relationship and that partial transfers are not allowed, except for home ownership and divorce.
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.