Can I make retroactive contributions to a Pillar 3a account?
Not currently. Due to a revision of the relevant ordinance, from the contribution year 2025, it will be possible for persons who have made no or only partial contributions to Pillar 3a in individual years to make up for these contributions in the form of additional purchases.
This means that from 2026 onwards, a missed contribution from 2025 (but not earlier) can be made up and claimed for tax purposes.
The prerequisite for a retroactive purchase is that the person has earned income in Switzerland that is subject to AHV contributions both in the year of the purchase and in the year for which the contributions are paid retroactively, and that the retroactive effect does not exceed ten years.
In addition, the additional payments for a calendar year must be made in a single purchase. It is not possible to split them over several years. However, gaps of several calendar years can be closed with one purchase. For the self-employed, the same (lower) yearly 3a maximum applies as for employees.
More questions in "Pillar 3a"
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