Glossary
Partial Retirement
Partial Retirement refers to the gradual reduction of working hours before full retirement, combined with proportional receipt of AHV and pension fund benefits. It allows a phased transition into retirement and can be structured advantageously from a tax perspective, as capital withdrawals are staggered.
At a glance
01
The AHV allows a partial early pension in defined steps (AHVG, AHV 21 reform).
02
Many pension funds allow proportional receipt of pension or capital corresponding to the reduction in working hours (depending on the regulations).
03
A staggered retirement can reduce the tax progression on capital withdrawals.
Frequently asked questions
Partial Retirement allows a phased withdrawal from working life and spreads capital withdrawals over several years, which can reduce the tax burden. At the same time, employment income and a portion of pension contributions are maintained. Whether and in what steps Partial Retirement is possible depends on the pension fund's regulations and the employer.
Part of the topic
Vorsorge & Pensionierung
Sources: Bundesamt für Sozialversicherungen (BSV) · Systematische Rechtssammlung (fedlex)