Subsequent purchases into pillar 3a

published on 19 May 2025

What are retroactive purchases into pillar 3a?

Retroactive purchases into pillar 3a allow taxpayers to make up for missed payments from previous years. This is particularly advantageous for people who were unable to pay the maximum amount into pillar 3a in certain years due to financial difficulties or other reasons. With this new regulation, they will be able to make up for these missed payments in future.

What are the conditions?

• Only gaps from 2025 onwards that are no more than ten years old can be closed.
• Gaps can only be claimed for years in which payments into pillar 3a would have been possible (income subject to AHV contributions was earned).
• Retroactive payments can only be made if the maximum 3a contribution for the current year has already been paid.
• The maximum total amount of retroactive payments that can be made in a single year is limited to the applicable regular maximum amount for employees who are members of an occupational pension fund. This means, for example, CHF 7,258 in 2025 (additional payment only once a year).
• Only one additional payment can be made per gap (one year), i.e. a gap cannot be closed over several years.
• Purchases are not permitted if a capital withdrawal has been made in connection with regular payments that are permitted five years before the reference age.

An example to illustrate this

Let's assume that a person did not make any payments into pillar 3a in 2025 due to high property costs and other tax deductions. In that year, paying into pillar 3a would have been less worthwhile from a tax perspective. However, in 2026, this person's financial situation has improved and the tax deductions are lower. In this case, it may be particularly interesting to make up for the missed contribution from 2025.

Conclusion

The option of making retroactive purchases into pillar 3a offers a flexible and attractive way to optimise your retirement provision and tax planning. Taxpayers can make up for missed payments (subject to certain conditions) and thus strengthen their pension provision while benefiting from tax advantages. CORE is at your side as a competent advisor and will help you make the most of this new opportunity.

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Michael Münger

Partner, Team Leader

Swiss Certified Accountant
Bachelor of Science BFH in Business Administration

T +41 26 492 78 58
mim@core-partner.ch

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