{"id":14605,"date":"2025-01-27T13:28:35","date_gmt":"2025-01-27T12:28:35","guid":{"rendered":"https:\/\/www.loyco.ch\/actualites\/its-possible-to-make-pillar-3a-buybacks\/"},"modified":"2025-04-24T16:18:42","modified_gmt":"2025-04-24T14:18:42","slug":"its-possible-to-make-pillar-3a-buybacks","status":"publish","type":"post","link":"https:\/\/www.loyco.ch\/en\/actualites\/its-possible-to-make-pillar-3a-buybacks\/","title":{"rendered":"It’s possible to make pillar 3a buybacks!"},"content":{"rendered":"

In case you missed it, you should know that you will be able to make Buybacks to Pillar 3a if you were unable to contribute in certain years. Here’s a brief explanation of this new feature, approved by the Federal Council last November. <\/strong><\/p>\n

This option, previously available only for the second pillar, has now been extended to pillar 3a by the Federal Council.<\/p>\n

What’s it all about?<\/strong><\/h2>\n

People in gainful employment in Switzerland who, from 2025 onwards, have not made the maximum allowable contributions to their Pillar 3a plan each year will thus be able to pay these contributions retroactively for up to ten years, and deduct these buybacks from their taxable income.<\/p>\n

Under what conditions?<\/strong><\/h2>\n

In addition to the regular contribution, a Buyback in Pillar 3a up to the maximum “small contribution” (i.e. CHF 7258 in 2025) will be permitted each year. The contribution gap for a given year can only be bought back once, even if the gap is not fully filled. <\/span><\/p>\n

To be able to make a Buyback, a person must:<\/strong><\/p>\n