Third pillar buyback situation

[racletteforall]

Hi everyone,

My partner and I started working on September and October 2025 respectively and, since my partner will probably quit her job to take care of our child in 2028 we are starting to think about using her buyback option on the 3rd pillar to get the tax deduction either on 2026 or 2027. However, we came up with a few questions:

1 - We only worked a few months on 2025, are we still eligible to make a buyback for 2025?
2 - The tax deductions of the buyback for 2025 will stack up with the deductions of the 3a of 2026? For example: She gets 2000 CHF deduction of the 2025 buyback and 2000 CHF of the normal transfers to 3a of 2026, this means she will deduct a total of 4000 CHF. Is this correct?

Thank you!

 

[Baptiste Wicht]

Hi

1 - We only worked a few months on 2025, are we still eligible to make a buyback for 2025?

If you were eligible for the third pillar in 2025 but did not do it, you should be eligible to make a buyback yes.

2 - The tax deductions of the buyback for 2025 will stack up with the deductions of the 3a of 2026? For example: She gets 2000 CHF deduction of the 2025 buyback and 2000 CHF of the normal transfers to 3a of 2026, this means she will deduct a total of 4000 CHF. Is this correct?

Yes, the tax deductions will stack up, but the effect may be slightly diminished since you are also reducing your marginal income tax rate. You can deduct 7258 CHF times two and you will get a income tax reduction based on that reduce taxable income. Generally, a double taxable income deduction is not entirely adding up to twice the tax deduction.