Federal Council introduces retroactive purchase option for pillar 3a

From 1 January 2025, people working in Switzerland who have not paid the maximum permissible contributions into their pillar 3a every year since the bill came into force will be able to pay in these contributions retroactively for up to ten years and deduct these purchases from their taxes.

The prerequisite is that the pillar 3a contributions are permissible in the year in which the purchase is made and the year for which the retroactive payment is made. In addition, the maximum annual amount must already have been paid in full in the year of purchase. The retrospective purchase is limited to the maximum Pillar 3a contribution per year (e.g. maximum CHF 7’258 in 2025).

Contribution gaps that have arisen by 31 December 2024 cannot be compensated with a purchase.