{"id":4049,"date":"2025-09-25T12:10:02","date_gmt":"2025-09-25T12:10:02","guid":{"rendered":"https:\/\/invexa.ch\/?p=4049"},"modified":"2026-03-20T15:43:13","modified_gmt":"2026-03-20T15:43:13","slug":"pilier-3a-et-succession-ce-que-change-la-reforme-opp-3-en-2027","status":"publish","type":"post","link":"https:\/\/invexa.ch\/en\/pension\/pillar-3a-and-inheritance-what-the-opp-3-reform-will-change-in-2027\/","title":{"rendered":"Pillar 3a and Inheritance: What the OPP 3 Reform Will Change in 2027"},"content":{"rendered":"
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The beneficiary issue in pillar 3a<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Today, Art. 2 OPP 3<\/strong> sets a strict list<\/strong> of beneficiaries in the event of death. The surviving spouse<\/strong> (or the registered partner) has priority and no derogation is possible. Even if the spouses had agreed to waive their inheritance rights, the pension assets automatically revert to them.<\/p>

This rigidity poses a problem, especially in blended families, where the main concern is often to protect the children's assets from being diluted.<\/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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Postulate accepted by the Federal Council<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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In response to this situation, the Parliament<\/strong> has invited the Federal Council<\/strong> to examine a reform of the order of beneficiaries of the pillar 3a<\/a>. The idea is to allow, with the consent of the parties concerned, the exclusion of the surviving spouse from the list of beneficiaries, in order to respect freely established inheritance agreements.<\/p>

The Federal Council has proposed accepting this postulate, recognizing that current regulations no longer correspond to social realities and public expectations.<\/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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Towards greater flexibility in Pillar 3a<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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In the wake of this debate, the government is also implementing the conclusions of the report resulting from the Nantermod postulate (22.3220). As of January 1, 2027<\/strong>, holders of a 3a account or policy will be able to designate their children as priority beneficiaries, even if they are married or in a registered partnership. This new measure aims to:<\/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\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tMeeting the needs of blended families<\/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\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tBetter align individual pension provision with the freedom of inheritance introduced by the reform of inheritance law in 2023<\/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\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tMaking the three-pillar system more coherent<\/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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    What impact will this have on policyholders?<\/h2>\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\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tPolicyholders will have additional leeway to organize the transfer of their pension assets.<\/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\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tBanks and insurance companies managing 3a assets will have to adapt their regulations by 2027.<\/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\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tAgreements between spouses or partners can be better respected in practice.<\/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<\/div>","protected":false},"excerpt":{"rendered":"

      Estate planning in Switzerland is about to evolve. The Federal Council has agreed to review a reform of the Ordinance on Tax-Deductible Contributions to Recognized Forms of Pension Provision (OPP 3). The goal: to offer greater flexibility in designating beneficiaries of the 3a pillar and, indirectly, of the 2nd pillar.<\/p>","protected":false},"author":1,"featured_media":4051,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[30],"tags":[36,39,56,70],"class_list":["post-4049","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-prevoyance","tag-3a","tag-3eme-pilier","tag-news","tag-succession"],"_links":{"self":[{"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/posts\/4049","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/comments?post=4049"}],"version-history":[{"count":4,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/posts\/4049\/revisions"}],"predecessor-version":[{"id":9066,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/posts\/4049\/revisions\/9066"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/media\/4051"}],"wp:attachment":[{"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/media?parent=4049"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/categories?post=4049"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/tags?post=4049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}