Two different approaches, two levels of flexibility. Here's how to determine which one, or which combination of the two, fits your situation.
| 3a (restricted) | 3b (flexible) | |
|---|---|---|
| Payment cap | CHF 7,258/year (employee) or 20% of income up to CHF 36,288 (self-employed) | No cap |
| Tax deduction | Full, within the cap, every year | Varies by canton, often linked to wealth tax or absent |
| Access to capital | Locked in principle until 5 years before retirement age, save for strict exceptions | Free withdrawal at any time, under the contract's conditions |
| Early withdrawal exceptions | Purchase of a main residence, permanent departure from Switzerland, setting up as self-employed, invalidity | Not applicable, access already free |
The immediate, guaranteed tax benefit of the 3a makes it the first reflex for most profiles: every franc paid in directly reduces that year's taxable income, regardless of the investment's future performance.
Common strategy: maximise the 3a each calendar year before 31 December (the tax benefit is never recoverable for that year, apart from the new retroactive buy-back scheme from 2026), then direct additional savings into a 3b if means allow.
The optimal split between 3a and 3b depends on your income, your time horizon and your liquidity needs. We set out this strategy with you during a free, no-obligation review.
No, the two envelopes follow distinct rules and aren't directly interchangeable; a new payment within the current year's 3a cap remains possible separately.
Yes, particularly for the protection component (death/disability cover) and for savings discipline, even without a direct tax deduction depending on the canton.
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