Your 3A retirement savings

The 3^rd pillar is an individual savings system designed to complement the benefits of the 1^st and 2^nd pillars and strengthen your long‑term financial security. It exists in two forms:

You can generally withdraw your 3^rd pillar in Switzerland in the following situations:

1. Retirement or early retirement: You may withdraw your 3a assets at the ordinary AVS retirement age or up to five years before that age.

2. Permanent departure from Switzerland: If you leave Switzerland permanently, you may withdraw the full balance of your 3a account, including when relocating to an EU/EFTA country.

3. Purchase, construction or amortisation of a primary residence: A withdrawal is allowed to finance the purchase or construction of a property you will occupy yourself, or to repay your mortgage. This type of withdrawal is permitted every five years.

4. Self-employment: If you start a recognised self‑employed activity (and leave the 2^nd pillar), you may withdraw your 3^rd pillar.

5. Disability: In the event of disability preventing you from continuing to work, an early withdrawal of your 3a assets is authorised.​‌

6. Death: Your 3a assets are paid out to your beneficiaries according to the legal order defined for tied pension provision.

Please note that rules and conditions may vary depending on your financial institution and the specific terms of your contract.

For detailed information on how to withdraw your 3rd pillar, feel free to contact one of our advisors.​‌

The 3^rd pillar plays a vital role in securing your financial future. It allows you to save for retirement, cover needs such as purchasing a primary residence or taking early retirement, and build financial protection in the event of disability. As an essential complement to the benefits provided by the 1^st and 2^nd pillars, the 3^rd pillar is a central component of long‑term financial planning.​‌

Yes. Starting in 2026, it will be possible to make buy‑backs (retroactive contributions) into the 3a pillar, but only to compensate for missing contributions from 2025 onwards.
This measure is the result of a regulatory change introduced by the Federal Council in November 2024.

​‌Key points:

• The first buy‑backs is allowed in 2026, for the 2025 tax year.

• You may buy back up to 10 years of missing contributions, but only for years after 2025.

• To buy back a missing year, you must:

  • have earned income subject to AVS in both the missing year and the year of the buy‑back

  • have already paid the full ordinary annual contribution for the year in which the buy‑back is made.

• The buy‑back amount is limited to the maximum “small 3a contribution” (CHF 7,258 in 2025), in addition to the ordinary annual contribution. This cap also applies to self‑employed individuals, even if their contribution gaps exceed this amount.
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A retroactive contribution must be requested in writing from your 3a pension institution, whether it is a bank or an insurance provider.

Be sure to declare this contribution in your tax return: just like ordinary 3a payments, retroactive contributions are fully deductible from your taxable income.​‌

Important: Buy‑backs can't be made for years prior to 2025, and they are no longer allowed after a first 3a retirement withdrawal has been made (e.g., in the case of staggered withdrawals).