Retroactive purchases in pillar 3a: opportunities from 2026

Starting from 2026, those who have a gainful employment in Switzerland will be able to make retroactive purchases in Pillar 3a, making up for any shortfall in individual tied contributions from previous years.

Buy-ins will be permitted for the ten preceding years and will be tax deductible, representing an opportunity for those who have not reached the maximum permissible annual contribution.

Requirements and tax advantages

Retroactive purchases may only be made if the insured has paid the ordinary annual maximum in the year of purchase and meets the AVS contribution requirements. Each purchase will be fully deductible from taxable income, thus offering significant tax advantages for taxpayers.

Impact on public finances

Revenues are expected to be reduced by CHF 100-150 million for direct federal tax, shared between the Confederation and the cantons, and between CHF 200 and 450 million less for income tax at cantonal and municipal level.

This represents an important opportunity for the insured and a measure with significant effects on public finances.