Missed Pillar 3a contributions in past years? From January 1, 2026, you can go back and fill those gaps, up to 10 years of missed payments, and deduct every franc from your taxable income the year you make the catch-up.
This is genuinely new. Before 2026, if you missed a year's Pillar 3a contribution, it was gone forever. The new rule (part of the BVG Reform implementation) allows retroactive buy-ins for gaps starting from 2025 onward, with a maximum look-back of 10 years.
The rules
- Only gaps from 2025 onward are eligible (you cannot retroactively fill pre-2025 gaps)
- Maximum buy-in per year: one year's limit (CHF 7,258 for employed persons in 2026)
- You can fill multiple gap years in a single calendar year (e.g., pay 3 years of gaps in 2028)
- Each buy-in is fully tax-deductible as a Pillar 3a contribution in the year paid
- Must have been eligible to contribute in the gap year (employed or self-employed in Switzerland)
Marco's tax optimization strategy
Marco, a software engineer in Zürich earning CHF 140,000, missed Pillar 3a contributions for 2025 and 2026 (too busy, forgot). In 2027, he decides to catch up:
- Regular 2027 contribution: CHF 7,258
- Retroactive buy-in for 2025: CHF 7,258
- Retroactive buy-in for 2026: CHF 7,258
- Total Pillar 3a deduction in 2027: CHF 21,774
At Marco's combined marginal tax rate of 32% (federal + cantonal + municipal in Zürich):
- Tax savings in 2027: CHF 21,774 × 32% = CHF 6,968
That is nearly CHF 7,000 back from taxes in a single year, while simultaneously building retirement wealth.
Who benefits most
- Expats who arrived in Switzerland mid-year (partial gap)
- Self-employed who had volatile income years
- Young professionals who did not start contributing early
- Anyone who simply forgot or procrastinated on 3a contributions
