Skip to content
Get in touch

Glossary

Tax Deduction Pillar 3a

Tax Deduction Pillar 3a allows working individuals to deduct contributions to recognised pension schemes from their taxable income. The deduction applies to both federal direct tax and cantonal income taxes. Employees and the self-employed benefit, with a higher maximum amount set for the self-employed without a pension fund.

At a glance

01

Legal basis: Art. 82 DBG (federal level) and cantonal tax laws implementing Art. 9 para. 2 lit. f StHG.

02

Employees with a pension fund may deduct the annual maximum set by the BSV; the self-employed without a pension fund may deduct a higher amount, also set annually.

03

Capital withdrawn on disbursement is taxed separately from other income at a reduced special tax rate (Art. 38 DBG).

Frequently asked questions

The tax saving depends on the marginal tax rate of the contributing individual and their canton of residence. The higher the taxable income and the higher the cantonal tax rate, the greater the annual saving. The annual maximum set by the BSV serves as the basis for the calculation.

Part of the topic

Säule 3a

Sources: Eidg. Steuerverwaltung (ESTV) · Bundesamt für Sozialversicherungen (BSV) · Systematische Rechtssammlung (fedlex)