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Glossary

Early Withdrawal Pillar 3a

Early Withdrawal Pillar 3a is the premature disbursement of tied pension capital before ordinary retirement age. It is permitted only in cases defined by law, such as acquiring owner-occupied residential property, switching to self-employment, or permanently leaving Switzerland.

At a glance

01

The permitted grounds for early withdrawal are governed by BVV3 Art. 3 (Ordinance on the Tax Deductibility of Contributions to Recognised Pension Schemes).

02

Recognised grounds include owner-occupied residential property, self-employment, permanent emigration, a full IV (Disability Insurance) pension, and voluntary purchase into a pension fund.

03

The disbursement is taxed separately from other income at a reduced pension provision tax rate.

Frequently asked questions

An early withdrawal is possible for owner-occupied residential property, taking up self-employment, permanently leaving Switzerland, receiving a full IV (Disability Insurance) pension, or making a voluntary purchase into a pension fund.
The early withdrawal is taxed as a one-off payment, separately from other income, at a reduced pension provision tax rate. The exact amount depends on the canton of residence.

Part of the topic

Säule 3a

Sources: Bundesamt für Sozialversicherungen (BSV) · Systematische Rechtssammlung (fedlex)