From January 1, 2025, people working in Switzerland who have not paid the maximum permissible contributions into their pillar 3a every year since the bill came into force will be able to pay these contributions retroactively for up to ten years and deduct these purchases from their taxes.
Motion 19.3702 of the Council of States Erich Ettlin was thus implemented.
The prerequisite is that the contributions are eligible for Pillar 3a both in the year of purchase and in the year for which the contributions are subsequently paid in. Furthermore, the ordinary annual contribution must have been paid in full in the year of purchase. The subsequent purchase per year is limited to the amount of the small pillar (e.g. 2025 max. CHF 7,258).
Contribution gaps that have arisen by December 31, 2024 cannot be compensated with a purchase.
The press release from November 6, 2024 is available here.
