News Taxes

Don't miss out on paying into your 2nd and 3rd pillar in 2025!

Pay into your Pillar 3a and make individual and flexible provisions for the future. At the same time, you benefit from lower taxes, as this reduces your taxable income.

 

The amount of the annual deposit can be chosen by you individually and is possible as long as you have an income subject to AHV/IV or income in lieu of employment. Even if you have several pension accounts, the total of all payments may not exceed the specified maximum amount. The following applies as the maximum amounts for 2025:

 

  • Employed with a pension fund CHF 7’258
  • Self-employed without a pension fund max. CHF 36'288 (max. 20% of net earned income)

NEW regulation from 2025

Please note that missed contributions to pillar 3a can be paid retroactively from January 1, 2026. However, this only applies to gaps that arose from 2025 onwards. If you do not pay the full amount this year, you will have the opportunity to make up for this from 2026 onwards. Gaps that arose before 2025 cannot be made up under this regulation.

 

Contributions into the 2nd pillar (pension fund)
Another way to save taxes is to make a fully tax-deductible contribution to your pension fund*. We will be happy to advise you personally about these options.
 
*Pillar 3a and pension fund (pillar 2) assets are exempt from wealth tax and the income is not subject to income tax. A lump-sum withdrawal is also subject to privileged taxation. A withdrawal as a pension, on the other hand, is fully taxable.
 
Our advice for you

Take advantage of this opportunity and place the payment order for the deposit into your pil­lar 3a by the end of November. In order for the amount paid in to be deducted from your 2025 taxes, it must effectively be booked on your 3a account in the calendar year 2025.

 

If you are considering a purchase into the pension fund, contact your pension fund by the be­ginning of November so that you have enough time to initiate this.
 
For individual advice or further information, please contact Mrs. Barbara Bucher or Mrs. Carmen Hofmann, Mandate Manager Tax Private Clients: steuern.NP@fineac.ch

 

 

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Carmen Hofmann, October 2025