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{"id":2057,"date":"2025-06-02T14:49:13","date_gmt":"2025-06-02T14:49:13","guid":{"rendered":"http:\/\/invexa.ch\/?p=2057"},"modified":"2025-09-24T09:49:57","modified_gmt":"2025-09-24T09:49:57","slug":"difference-entre-le-3eme-pilier-a-et-b","status":"publish","type":"post","link":"https:\/\/invexa.ch\/en\/pension\/difference-between-3rd-pillar-a-and-b\/","title":{"rendered":"Difference Between 3rd Pillar A and B"},"content":{"rendered":"

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What is a 3rd pillar?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The 3rd pillar is an individual pension solution in Switzerland that allows everyone to supplement the benefits provided by the 1st pillar (AVS)<\/a><\/strong> and the 2nd pillar (LPP). Its main goal is to maintain a comfortable standard of living in retirement, but it can also offer protection in the event of death or disability, since the 1st and 2nd pillars generally cover only 60 to 75% of regular income<\/strong>.<\/p>
There are two main forms of the 3rd pillar: the pillar 3a<\/a><\/strong>, known as the \u201ctied\u201d option, and the pillar 3b<\/a><\/strong>, referred to as the \u201cflexible\u201d option. The former is governed by strict rules but offers attractive tax deductions<\/strong>. The latter is more flexible<\/strong>, with no contribution limits or withdrawal restrictions, though it generally does not provide tax benefits.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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What is Pillar 3a?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Pillar 3a, also known as tied pension provision<\/strong>, is a regulated form of individual retirement savings in Switzerland. It allows working individuals to build up savings for retirement while benefiting from a tax advantage<\/strong>. It is a particularly attractive option for supplementing the often insufficient pensions from the 1st and 2nd pillars.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Pillar 3a objectives<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The main goal of pillar 3a is to fill income gaps<\/strong> in retirement. Depending on the contract, it can also provide coverage against certain risks such as death or disability. Beyond its pension function, it is often used to prepare for a property purchase<\/strong> or to finance a move toward self-employment<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Contribution limits<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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In 2025, it will be possible to pay out the following amounts<\/a> <\/strong>in tied personal pension plans:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tEmployees affiliated to a pension fund:<\/strong> Up to CHF 7,258 \/ year<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tSelf-employed or employees not affiliated to a pension fund:<\/strong> 20% of income, maximum CHF 36,288<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tAmounts paid into Pillar 3a can be deducted from taxable income, making it a recognized tax optimization tool.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Who can take out a Pillar 3a?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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To open a Pillar 3a account, the following conditions must be met:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tLiving in Switzerland<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tIncome from gainful employment subject to AHV contributions<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tPeople with no income (students, pensioners, homemakers) cannot benefit, as the tax deduction only applies to income subject to AHV.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Pillar 3a withdrawal conditions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Money saved in a Pillar 3a account cannot be withdrawn freely. It is blocked for up to five years before the normal AHV retirement age (i.e. from age 60 for women and 61 for men in 2025). Each early withdrawal is taxed separately at a reduced rate, but must be justified and documented.<\/p>
Early withdrawals are only possible in the following cases:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tPurchase of principal residence (or mortgage repayment)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tTransition to self-employment<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tDefinitive departure from Switzerland<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tDisability leading to a full DI pension<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tDeath (payment to designated beneficiaries)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tPurchase of 2nd pillar contributions<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Pillar 3a: bank account or insurance?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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A Pillar 3a account can be opened with a bank or insurance company<\/a><\/strong>. Each solution has its advantages. The pillar 3a bank account takes the form of a pension account<\/strong> or a investment funds<\/strong><\/a>. It's flexible, with no entry fees and no long-term commitment. You can suspend or modify payments at any time. It's the ideal solution for young people without families.<\/p>
A pillar 3a linked to an insurance policy is integrated into a life insurance<\/a><\/strong> contract, either fund-based or traditional, and may include death or disability coverage. It is less flexible, as premiums are usually fixed and contractually binding. In return, it offers additional financial protection for loved ones, along with a guaranteed capital. This form is suited for those looking to secure a steady income<\/strong> or protection<\/strong> for their family.<\/p>
Finally, it is important to note that numerous 3a variants<\/a><\/strong> exist in both banking and insurance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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3rd Pillar A at a glance<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tThe main objective of 3a is to build up a better pension<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tPayments are fully deductible <\/b>from your taxable income<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tOnly professionally active <\/b>people can take out a 3a<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tIt is possible to subscribe in bank <\/b>(flexibility) or insurance <\/b>(safety)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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What is a 3b pillar?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Pillar 3b allows individuals to build up capital<\/strong> over the short, medium, or long term, or to protect their loved ones in the event of death or disability. It can serve various purposes: retirement planning, property purchase, funding children's education, estate planning, or simply creating a financial safety net. It is also frequently used as a tool for wealth transfer<\/strong>. status<\/strong> professional.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Pillar 3b objectives<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Pillar 3b allows individuals to build up capital<\/strong> over the short, medium, or long term, or to protect their loved ones in the event of death or disability. It can serve various purposes: retirement planning, property purchase, funding children's education, estate planning, or simply creating a financial safety net. It is also frequently used as a tool for wealth transfer<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Payment limit<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Unlike Pillar 3a, Pillar 3b has no annual limit. You can pay in as much as you like, at your own pace. Nor is there any minimum amount.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Pillar 3b taxation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Pillar 3b does not offer tax deductions at federal level. However, certain cantons may grant limited deductions in specific cases, for example for long-term life insurance policies with guaranteed benefits. Generally speaking, however, the tax advantages of Pillar 3b are few or non-existent compared with those of Pillar 3a.<\/p>
On the other hand, the life annuities<\/a><\/strong> are only imposed on 4%<\/strong> (previously 40%). In addition, lump-sum Pillar 3b benefits can be fully tax-exempt if the contract meets the pension criterion.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Pension criteria<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tThe duration of the contract must be 5 years<\/b> (10 years if linked to funds)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tPayment is made after 60 years old<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tThe contract was concluded before 66 years old<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Who can take out a Pillar 3b?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Anyone can take out a 3b pillar. There are no conditions<\/strong> linked to professional activity, unlike Pillar 3a, which is reserved for working people affiliated to the AVS.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Withdrawal from Pillar 3b<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Most 3b pillars are entirely liquids<\/strong>. You can withdraw the funds at any time, without having to wait until retirement age or meet any specific conditions. There is no contractual lock-in, unless you have subscribed to a product<\/strong> with a minimum duration (e.g. insurance contract with time-limited redemption). This makes it particularly useful for short-, medium- or long-term projects.<\/p>
On the other hand, certain contracts such as pure risk life insurance or life annuities often have no surrender value.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Pillar 3b shapes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tPillar 3b can take several forms, depending on your profile and objectives:\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tClassic savings accounts (precautionary savings)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tFinancial investments (funds, equities, bonds, structured products)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tLife insurance contracts (capital guarantee or unit-linked)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tLife annuities<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tDeath and disability insurance<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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3rd Pillar B at a glance<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tFlexible solution forsavings <\/b>and pension <\/b>flexible<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tNumerous forms of outplacements <\/b>possible<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tLesstax benefits<\/b> than the 3a<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tIn general, to be subscribed after a 3a, in complement<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Comparative 3rd pillar A and B<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Are you hesitating between a 3rd pillar A and a 3rd pillar B? See our comparison table:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\tPillar 3a (linked)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\tPillar 3b (free)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\tMain purpose<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tRetirement provision with tax optimization\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tFree savings, flexible and complementary pension plans\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\tAccess<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tEmployed persons affiliated to the AVS\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tOpen to all (employed, self-employed, retired, etc.)\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\tTax benefits<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\tTax-deductible:<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tUp to CHF 36,288\/year if no 2nd pillar<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tCHF 7'258\/year if with 2nd pillar<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tNot deductible (except in rare cases in cantons such as Geneva and Fribourg)\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\tPayment ceiling<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Yes: annual ceilings set each year<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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No: free amounts<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\tWithdrawal conditions<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Limited to some cases<\/strong><\/a>: retirement, buying a home, independence, moving to Switzerland...<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tFree: withdrawal possible at any time\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\tNormal withdrawal age<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t5 years before AHV age (60 for women)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t61 years old men in 2025<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tNo age restrictions\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\tTaxation on withdrawal<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tYes: single tax at reduced rate\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\tPossible shapes<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tBank account, funds, mixed life insurance\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tTraditional savings, investments, life insurance, annuities, funds, real estate, etc.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\tFlexible payments<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tFlexible payments limited by law\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tComplete freedom (amount, frequency, possible interruption)\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\tPassing on in the event of death<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tBeneficiaries defined by law, strict order (spouse, children, etc.)\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tFree beneficiaries (according to contract or personalized beneficiary clause)\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Frequently asked questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The pillar 3a<\/strong> is a form of tied pension provision<\/strong>, regulated by law, offering tax advantages but subject to strict withdrawal conditions.<\/p>
The pillar 3b<\/strong>, on the other hand, is a form of flexible pension provision<\/strong>: accessible to everyone, with no contribution limits and no withdrawal restrictions, but offering little to no tax deductions.<\/p>
In summary: 3a = optimized taxation but with restrictions, 3b = flexibility but fewer tax benefits.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
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The most popular option remains the 3rd pillar invested in funds<\/strong>, whether through a bank or an insurance company. This type of product offers strong long-term return potential and allows for attractive annual tax deductions.<\/p>
Warning: it is crucial to check the TER (Total Expense Ratio)<\/strong> of the funds on offer. A low TER means lower fees and higher net returns for you. Always compare before choosing.<\/p>
\ud83d\udd17 Discover our 3rd pillar comparison<\/a><\/strong><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
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There is no no legal ceiling<\/strong> for Pillar 3b. You can contribute as much or as little as you wish, depending on your objectives and your savings capacity. However, these contributions are not tax-deductible in most cases.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
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Opening multiple 3a accounts allows you to stagger withdrawals<\/strong> at retirement. This helps reduce<\/strong> the tax burden<\/strong> on lump-sum withdrawals, as each withdrawal is taxed separately and at a progressively lower rate. It's a simple and effective tax optimization strategy that is commonly used.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
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A pillar 3a offers several major advantages:<\/p>
Direct deduction from taxable income each year<\/li>
Disciplined savings for retirement or major projects (housing, independence)<\/li>
A wide range of financial products, from savings accounts to equity funds<\/li>
Protection in the event of death or disability, if combined with life insurance<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
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You can withdraw your Pillar 3a<\/strong>:<\/p>
5 years<\/strong> before the AHV legal retirement age (i.e. 60 for women \/ 61 for men in 2025).<\/p>
Or in some special cases<\/strong>:<\/p>
Buying or building your primary residence<\/li>
Transition to self-employment<\/li>
Definitive departure from Switzerland<\/li>
Disability leading to a full DI pension<\/li>
Death (payment to beneficiaries)<\/li>
Buying into the pension fund<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t