The Third Pillar in Switzerland
Complete guide to understanding and optimizing your individual retirement planning.
The Three Pillar System
Swiss retirement planning is based on three pillars: AHV (1st pillar), BVG (2nd pillar), and individual provision (3rd pillar).
Pillar 3A (tied)
Full tax deduction on contributions. 2026 limit: CHF 7,258 (employees) or CHF 36,288 (self-employed without LPP). Capital locked until retirement with limited exceptions.
Pillar 3B (flexible)
No contribution limit, capital available at any time. Limited tax advantages depending on canton.
Tax Advantages
Third pillar 3A provides immediate tax savings of 25% to 40% depending on canton and marginal tax rate.
Bank or Insurance?
3A can be held with a bank (flexibility) or insurance (risk protection, saving discipline). We analyze the best option for your situation.
Multi-account Strategy
Opening multiple 3A accounts allows staggered withdrawals and optimized taxation at retirement.