Regular pension fund payments protect against suspicion of tax evasion

After his divorce, a taxpayer regularly paid into his pension fund to close the resulting pension gap. When he retired in 2019, he had the money paid out as a lump sum. The tax authorities did not recognise the last purchase in the same year as they suspected tax evasion. However, the Federal Supreme Court ruled in favour of the taxpayer as the payments were made regularly over several years. If payments had only been made shortly before retirement, this could have been tax avoidance. (Source: BGE 9C_206/2024 of 30.1.2025)