- The amount you can buy in is on your pension certificate, on the "possible buy-in" line.
- It is 100% deductible in the year you pay, with no annual cap.
- If you withdraw your capital within 3 years, the deduction is cancelled. With a pension, no problem.
How much you save
It all depends on your marginal tax rate: the tax paid on the last francs you earn. The higher your income, the more each franc bought in is worth.
Run your own numbers: your taxable income is on your last tax assessment.
Tax saving this year:
ViaVest calculation with the 2026 tariffs of the FTA tax calculator: single, no children, no church tax, in the cantonal capital. Indicative result.
And the money does not disappear: it grows your capital in the fund, so your retirement income. Less tax today, more retirement income tomorrow.
Where your gap comes from
Your fund calculates the capital you should have with your current salary. The difference with what you actually have is your gap. It usually comes from:
- years abroad before you came to Switzerland or during an assignment, the most common reason and often the largest gap (see a few years abroad);
- part-time work or career breaks (studies, unemployment, leave);
- a big pay rise, which raises your target capital in one go.
Arrived from abroad and never paid into a Swiss pension fund? For your first 5 years, your buy-ins are capped at a fifth of your insured salary per year. Your fund can give you the exact figure.
The 3-year rule
If you withdraw your pension capital within 3 years of a buy-in, the amount bought in is added back to your taxable income. The tax advantage disappears.
The rule covers any lump-sum withdrawal: retirement, leaving Switzerland for good, or buying a home. It does not apply if you take a pension. In practice, two years before retirement, a buy-in still makes sense if you plan a pension, but not if you want the lump sum.
The right time to buy in
A high-income year. A bonus pushes your marginal rate up: that is the year when each franc deducted is worth the most.
Spread out, if the gap is large. Because tax is progressive, three buy-ins over three years bring more than one large one. The calculator above shows the difference for your case.
Early, for the pension. A buy-in at 45 benefits from 20 years of interest in the fund. At 62, it only has 3.
In every case, the money must reach the fund before 31 December to count for that year.
If you withdrew pension money for your home
After an early withdrawal to buy a home, you must first pay it back before any new buy-in. A simple pledge, without a withdrawal, blocks nothing. Details in using your pension fund to buy a home.
Going further
Think net, not gross. The capital you buy in will be taxed when it comes out, separately and at a reduced rate. That tax eats part of the gain: often a few thousand francs on a 60'000 buy-in. The gain remains real, but smaller than the saving in the year of the buy-in. If you take a pension, there is no exit tax, but the pension is taxed as income.
Check where the money goes. A buy-in usually goes into the extra-mandatory part of your savings, which follows your fund's rules rather than the legal minimums. Before a large payment, read the fund's annual report: the funding ratio should be above 100%, and the interest credited in recent years tells you what the money will earn.
The 3-year rule is applied strictly. According to the Federal Supreme Court, any lump-sum withdrawal within that period can cancel the deduction, even if the money withdrawn does not come from the buy-in. Planning to buy a home? Withdraw first, buy in afterwards.
Buy-in or free investing? A buy-in gives you back part of the amount in tax straight away, but the money is locked until retirement. Free investments stay available, but they are paid with money already taxed. The closer your retirement, the stronger the case for the buy-in.
How to do it
- Read your certificate and find the "possible buy-in" (see your certificate line by line).
- Ask your fund for a confirmation of the amount you can buy in.
- Transfer the amount to the fund's IBAN, with your reference, before 31 December.
- Keep the payment confirmation sent by the fund.
- Deduct it in your tax return, under buy-ins into occupational pension schemes.
Lump sum or pension: which suits you?The choice changes the maths if your retirement is close after a buy-in.
Open the calculatorYour next step
To do, at your own pace:
Path “Planning your retirement” · step 5 of 8
Frequently asked questions
Where do I find the amount I can buy in on my pension certificate?
On your annual pension certificate, look for a line such as "possible buy-in", "maximum purchase" or "buy-in potential". It is the gap between the capital you should have built up and what you actually have. If it is zero, you cannot buy in.
Can I buy in if I retire in 2 years?
Yes, but if you withdraw your pension fund capital within 3 years of the buy-in, the deduction is cancelled (BVG art. 79b). If you take a pension instead, the restriction does not apply.
What is the difference between a buy-in and pillar 3a?
Both are deductible. Pillar 3a is capped every year (CHF 7'258 in 2026 for an employee). A pension fund buy-in has no annual cap: only your gap limits it. In return, the money stays in your fund until retirement.
Should I spread a large buy-in over several years?
Often, yes. Tax is progressive: a franc deducted is worth more in your highest brackets. For a CHF 90'000 buy-in, three payments over three years usually bring a few thousand francs more than one.
I have just arrived from abroad. Can I buy in straight away?
Yes, but if you have never been insured in a Swiss pension fund, your buy-ins are capped at 20% of your insured salary per year for the first 5 years (BVV 2 art. 60b).
What happens to my buy-in if I change employer?
It moves with your vested benefits to the new fund. The 3-year period still runs from the date of the buy-in.
I plan to leave Switzerland. Is a buy-in still worth it?
Be careful: leaving for good and taking the money out in cash within 3 years of a buy-in cancels the deduction. A buy-in makes most sense if you expect to stay at least 3 more years.
Sources: Federal Act on Occupational Pensions (BVG / LPP), art. 79b (buy-ins and 3-year period) ; BVV 2 / OPP 2 art. 60b (buy-ins for people arriving from abroad) ; FTA tax calculator (2026 tariffs), for the tax savings ; Federal Supreme Court case law on the 3-year period ; Vested Benefits Act (FZG / LFLP) ; FSIO, 2026 BVG limits.