The 3a pillar is a central element of the Swiss retirement system.
This private savings scheme, tax-incentivized, allows you to supplement AVS (1st pillar) and pension fund (2nd pillar) benefits while benefiting from an annual tax deduction within legal limits.
Since 2025, a new option has been introduced: the buyback of contributions not paid in previous years, under certain conditions.
From 2026, this measure will fully take effect, allowing retroactive buybacks of amounts not contributed since 2025, opening new opportunities for tax planning and retirement preparation.
Who Can Make a Buyback?
To be eligible:
- Have received income subject to AVS
- Meet this condition in the year of the buyback
- Have paid the regular annual contribution
How Much Can Be Bought Back?
Each year, an additional buyback of up to CHF 7,258 is possible on top of the regular contribution.
Buybacks are fully deductible from taxable income.
Why Consider a Buyback?
- Strengthen your retirement savings
- Improve tax planning
- Smooth your tax burden
- Prepare for retirement
However, the buyback should be integrated into an overall wealth strategy, taking into account your professional situation, retirement horizon, and current tax burden.
Steps to Buy Back Your 3rd Pillar A
Buying back a 3rd Pillar A contribution should not be done on a whim. Here are the main steps:
1. Verify Eligibility
You must have received income subject to AVS during the relevant year and paid the regular contribution for the current year.
2. Identify Buyback Years
Amounts not contributed since 2025 can be bought back, within the limits set by law.
3. Calculate Tax Impact
The buyback is fully deductible from taxable income. Therefore, it is important to assess its actual effect on your taxation.
4. Plan the Payment
The buyback can be integrated into a multi-year strategy to optimize the distribution of your tax burden.
Anticipate Rather Than React
The 3rd Pillar A buyback is an interesting opportunity, but its effectiveness depends on your personal and professional situation.
A personalized analysis can determine:
- The relevant amount to buy back
- The optimal timing
- And the concrete impact on your taxation and retirement savings
Need help evaluating your situation?
Our team is available for an analysis tailored to your objectives.
FAQ – 3rd Pillar A Buyback
Can the last ten years be bought back?
Yes, within the limits of current regulations.
Is the buyback deductible?
Yes, just like a regular contribution.
Is it interesting for the self-employed?
Yes, subject to a personalized analysis.
Conclusion :
The 3rd Pillar A buyback offers new flexibility in managing your retirement savings.
It allows you to adjust your retirement savings while integrating a coherent tax planning strategy.
However, this opportunity deserves careful analysis: the amount to buy back, the payment schedule, and the impact on your taxation should be evaluated according to your personal and professional situation.
A consultation can determine whether this solution is suitable for you and measure its concrete effects in the short and long term.
Evaluate Your Situation
info@dyngroup.ch
021 566 82 00 | 022 566 66 20
