With this new opportunity to close contribution gaps retroactively for up to ten years, you can strengthen your pillar 3a in a targeted manner. This enables you to fill potential pension gaps and make long-term financial preparations for a financially worry-free retirement.
What does this mean for you?
Until 2025, it was not possible to make up for missed contributions to pillar 3a. Under the new regulation, you can now make retroactive payments for up to ten years, but only for contribution gaps that open up from 2025 onward.
If you need support or have questions about optimal retirement planning, our experts at smzh are always available to assist you.
Take advantage of tax benefits
Retroactive contributions, like regular contributions, are fully deductible from taxable income. Each year, you may make an additional payment equal to the so-called “small contribution,” which amounts to a maximum of CHF 7,258 for 2025. This amount may be adjusted for inflation every two years.
Requirements for retroactive contributions
To take advantage of this option, the following conditions must be met:
You must have earned employment income subject to AHV in Switzerland in both the year of the retroactive payment and the year of the original contribution gap.
The regular annual contribution for the current year must be fully paid before a retroactive payment can be made.
The retroactive payment is limited to the maximum permissible amount for the relevant year.
Impact on Swiss finances
This measure is expected to result in annual revenue losses for direct federal tax of around CHF 100 to 150 million, 21.2% of which will affect the cantons and 78.8% the federal government. For cantonal and municipal income tax, revenue losses are estimated at CHF 200 to 450 million per year.
Future adjustments to tax privileges
Regardless of this change, the Federal Council plans to adjust certain elements of the tax privileges for the 2nd and 3rd pillars, based on recommendations of the Expert Group for Task and Subsidy Review.
