Advantages of retroactive 3a payments

  • Close gaps

    You can retroactively pay 3a contributions missing for 2025 and subsequent years.

  • Save on taxes

    Retroactive contributions can be deducted from your taxable income like regular 3a contributions.

  • Plannable and flexible

    You can close multiple gaps for a given year, as long as the total amount does not exceed the lower 3a maximum amount.

Am I eligible to make a retroactive 3a purchase?

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Does planning for retirement sound complicated? It doesn’t have to be. In this webcast, you’ll get a simple and straightforward introduction to the Swiss pension system, along with practical tips. There’s no better time than now to take stock of your own situation and get started. Perfect for anyone who’s been putting it off.

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È il tramonto, una donna siede a un tavolo di legno all’aperto e legge informazioni sul pensionamento anticipato con sul suo laptop.

Whether you’ve recently moved to Switzerland or haven’t yet taken a closer look at your pension planning, the Swiss pension system can be complex. In this webcast, you’ll learn how the three‑pillar system works, how pension fund buy‑ins and pillar 3a can help you save taxes, and how to close potential pension gaps.

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Date19 May 2026, 02:00 CDT

Requirements for a retroactive 3a payment

You can make a retroactive purchase into pillar 3a if you meet the following criteria:

  • You have a gap in your pillar 3a from the year 2025 onward, and the gap to be closed does not date back more than 10 years.
  • You have an income subject to OASI both at the time of the purchase and in the year of the contribution gap.
  • You have already paid in the maximum amount for the current tax year or are planning to do so.
  • If you cannot completely close a gap for a contribution year within one year, you cannot do so in subsequent years.
  • The total amount of your retroactive 3a purchases does not exceed the lower 3a maximum amount (2026: CHF 7,258).
  • For individuals aged 60 and above: you have not yet received any retirement benefits from pillar 3.

Apply for a 3a purchase in three steps

  1. 1

    Check the requirements

    Before you can make a 3a purchase, you must ensure that you meet all the requirements.

  2. 2

    Fill out the self-declaration

    Send the completed and signed form to the Fisca Pension Fund Foundation of UBS AG.

  3. 3

    Transfer the 3a purchase amount

    If your application is successful, we will send you a confirmation with payment details.*

* Please note that retroactive payments must be made to a different IBAN. You will receive the payment instructions with the confirmation for the 3a purchase.

FAQ