The Federal Tax Administration publishes the maximum contribution allowable to Pillar 3a accounts during the fiscal year 2025.
Maximum deductions for Pillar 3a accounts in 2025:
- employees with pension plans: maximum CHF 7’258.- per year (CHF 7,056 in 2024)
- self-employed or employees without pension plans: maximum of CHF 36,288 per year (limited to 20 % of employment income) (CHF 35,280.- in 2024).