ARTICLE · 19 FEBRUARY 2026

CONVINUS Global Mobility Alert 7.2026

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In addition to the pension fund (2nd pillar), private pension provision (3rd pillar a) is an important pillar of our pension system.

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Closing contribution gaps in the 3rd pillar a)

In addition to the pension fund (2nd pillar), private pension provision (3rd pillar a) is an important pillar of our pension system.

Like additional pension fund purchases, contributions to the 3rd pillar a) can also be deducted from taxable income. Previously, the maximum amount could only be paid in and taken into account for the corresponding tax year.

For 2026, the maximum amount is:

Employees: CHF 7,258
Self-employed persons: 20 % of earned income, max. CHF 36,288

A new rule will come into effect from the 2026 tax year.

Provided that a person is not already receiving retirement benefits from pillar 3a), the maximum amount for pillar 3a) can also be paid retroactively for up to 10 years in the future. However, this is only possible up to and including the 2025 tax year. This can be an attractive option for tax optimization.

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