New opportunity as from 1 January 2025: Tax efficient contributions to fill up gaps in pillar 3a

Fill up Existing Gaps and Take Advantage of Tax Benefits

Starting in early 2025, this new regulation will allow individuals to fill up existing gaps from the past ten years – a valuable opportunity, especially for taxpayers with incomplete payments into Pillar 3a. To benefit from this regulation, specific conditions must be met:

• The person making the additional contribution must have earned income in Switzerland subject to AHV during the years for which such additional contributions are planned to be made.
• In the year of the planned contribution, an income subject to AHV is also required.Auch im Jahr des geplanten Einkaufs muss ein AHV-pflichtiges Einkommen vorliegen.

Maximum Purchase Amount and Prior Application

The amount of an additional contribution is limited to what is known as the “small deduction,” which in 2025 will, for example, be a maximum of CHF 7,258. Additional contributions can be made each year up to the amount of the applicable small deduction to retroactively fill up existing gaps for up to ten years.

There must also be an application to be submitted to the respective pension institution. This application includes specific information necessary for determining contribution gaps and assessing eligibility.

However, such additional contributions can only be made for gaps arising after 1 January 2025.

Contact Us Now for Consulting!

Our experts are happy to assist you and help you determine the potential of this new regulation – whether in the course of your tax return preparation or by way of a calculation of your potential for additional contributions.