Pension

From 2025, in Switzerland, missed payments into pillar 3a can be made up retrospectively for up to ten years, offering particularly high earners tax advantages. There is criticism from the SP, which believes that mainly higher incomes benefit; additionally, tax shortfalls are expected.

Occupational provision in Switzerland allows companies to save taxes in good years and create financial reserves through employer contribution reserves. These reserves serve as a safety cushion and optimize the tax burden, which increases financial flexibility in difficult times.

Choosing between a lifelong pension and a capital payout is a decision between security and flexibility. Personal needs, risk willingness, and goals require careful consideration.

Early retirement in Switzerland means pension cuts, which vary depending on the pillar of provision and the duration of the advance withdrawal. With early retirement, you must carry out careful pension planning in order to minimize financial losses.

Purchases into the pension fund offer tax deductions, reduce taxable income, and lead to tax-free capital gains. In retirement, tax-advantaged payouts enable a lower tax burden.

An advance inheritance is a transfer of parts of the estate during the lifetime of the testator, legally valid even orally, however, written documentation is recommended. In Switzerland, advance inheritances are subject to an obligation to equalize in order to ensure equal treatment of all heirs.

Swiss old-age provision is based on three pillars: AHV/IV, Occupational Provision (BVG), and private provision (3a and 3b), to secure the minimum subsistence level and maintain the standard of living. AHV and BVG are mandatory with contributions from employees and employers, while the 3rd pillar offers voluntary, tax-privileged contributions.

Rising property prices make it difficult to acquire homes, but the pension fund's pre-emption option allows for the use of retirement funds for this purpose. The funds can be used for purchase, mortgage repayment, and renovations, but must be repaid under certain conditions.

Part-time work in Switzerland requires proactive retirement planning to avoid pension cuts due to missing AHV contributions and disadvantages with low pension fund wages. Optimize your retirement pension through regular deposits into Pillar 3a and voluntary purchases into the pension fund.