Pillar 3a 2026: limits, retroactive buy-ins, tax savings

Reviewed by Martin Seeland, lawyer with Big Four Manager experience in international tax law.

Key takeaways

• Contribution limits for 2026 remain unchanged from 2025: CHF 7'258 for employees with BVG, CHF 36'288 for self-employed without pension fund (max. 20% of net earnings).
• New in 2026: retroactive buy-ins are possible for the first time. Anyone who contributed nothing in 2025 can deduct up to CHF 14'516 in 2026 (regular contribution plus 2025 buy-in).
• Tax savings vary widely by canton. At CHF 100,000 income: from CHF 1,200 (Zug) to CHF 3,100 (Geneva) per year.

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→ Read the full article in German