On December 22, 2025, the FTA published Circular No. 18a, which replaces Circular No. 18 as of January 1, 2026.
In particular, it explains the requirements for purchasing into pillar 3a.
From January 1, 2026, individuals who have made no or only partial contributions to pillar 3a in 2025 or subsequent years will be able to make up the shortfall by making retroactive purchases.
Circular No. 18a is available here.
