Contribution to the 3rd pillar

The 3rd pillar is an old age, survivors' and invalidity pension system included in the Swiss constitution, it serves mainly to supplement the 1st and 2nd pillar income.

In contrast to the 1st and 2nd pillar, the maximum contribution to the linked 3rd pillar for employees is CHF 6,826 per year and increases to 20% of net operating income for the self-employed but stops at a limit of CHF 34,128. However, there is a free 3rd pillar contribution open to all residents of Switzerland, who work in Switzerland or abroad, for free contributions.

The 3rd pillar allows tax savings, the annual payment is deducted from the taxable income up to a certain contribution limit.

The tax deduction for the contribution to the linked 3rd pillar is limited at federal and cantonal level to CHF 6,768 per year and up to CHF 33,840 for self-employed people.

Only Geneva and Fribourg accept the additional deduction of the free 3rd pillar up to CHF 3'300 for a married couple.