News Taxes

Retroactive contributions to Pillar 3a – possible for the first time from 2026

With the Federal Council’s decision, an important new provision came into force on 1 January 2025: employed persons in Switzerland can now make retroactive contributions to Pillar 3a for up to ten years. Starting in 2026, this regulation will be applied for the first time – making it directly relevant for many taxpayers.

What does the change mean?

Retroactive contributions
From 2026 onwards, contribution gaps from years starting 2025 can be closed. A retroactive application for years prior to 2025 is not possible.

Regular contribution + “small contribution”
In addition to the ordinary annual maximum contribution, the so-called “small contribution” can now also be made. This small contribution corresponds to the maximum allowable annual amount for the respective year (e.g. 2026: CHF 7,258).

It allows contribution gaps to be filled if the full maximum amount was not paid in a given year. Missed or incomplete contributions can therefore be made retroactively and claimed for tax purposes, in addition to the regular contribution for the current year.

Requirements
For both the year in which the retroactive contribution is made and the year being supplemented retroactively, an earned income subject to AHV contributions must be present. Furthermore, the ordinary annual contribution for the respective year must have been fully paid.

You can find our previous article on this topic here: https://www.fineac.ch/en/news/taxes/newsdetail/423

For any further questions or individual advice, please feel free to contact Remo Merz, Swiss certified tax expert, at remo.merz@fineac.ch.

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March 2026