"What are the new rules around retroactive contributions to my Pillar 3a?"

As of 1st January 2025, Switzerland has introduced a new rule that entitles those with a Pillar 3a account to contribute up to 10-years of missed payments to their Pillar 3a.

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Key points about these new retroactive 3a contributions are as follows:

• 2026 will be the first year in which you can make any retroactive payments (buy-backs), as all missed contributions prior to the 2025 fiscal year are permanently missed, due to the new law coming into force in January 2025.
• You must be (and have been) eligible to make a Pillar 3a contribution in both the year for which you are making up any missed contribution and the current fiscal year.
• Contribution gaps can be filled up to 10-years after the payment is missed.
• The current fiscal year's contribution limit must be used before you can make up for any missed years.
• Retroactive contributions can be deducted from your taxable income

You can view the Swiss Government website here for further information (only available in German, French or Italian):

• German: https://www.bsv.admin.ch/bsv/de/home/sozialversicherungen/bv/grundlagen-und-gesetze/grundlagen/einkaeufe-saeule-3a.html

• French: https://www.bsv.admin.ch/bsv/fr/home/assurances-sociales/bv/grundlagen-und-gesetze/grundlagen/einkaeufe-saeule-3a.html

• Italian: https://www.bsv.admin.ch/bsv/it/home/assicurazioni-sociali/bv/grundlagen-und-gesetze/grundlagen/einkaeufe-saeule-3a.html

This page is not available in English.

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‍Please note that all content within this response has been prepared for information purposes only. This response does not constitute financial, legal or tax advice. Always ensure you speak to a regulated Financial Adviser before making any financial decisions.