Retroactive 3a Buy-Back in 2026: The New Rule | Swiss Premium Insurance
3rd pillar

Retroactive 3a buy-back: the game-changing new rule

It's now possible to fill the years when you didn't pay the maximum into your 3a pillar. A tax opportunity worth knowing about.

Retroactive 3a buy-back: the game-changing new rule

What's changing

Until now, an unused 3a year was lost for good. The new rule allows you, under conditions, to retroactively buy back these gaps and deduct these amounts from your taxable income.

The 2026 3a cap is CHF 7,258 for employees affiliated to a pension fund and CHF 36,288 for the self-employed without a 2nd pillar.

Who is it worthwhile for?

Mainly for high-income taxpayers who have missed contribution years and want to reduce their tax burden. We calculate the net gain before any decision.

Clear advice, no obligation

We analyse your situation and guide you to the best option.

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