Tax Advice


The annual 3a-savings contribution of up to a maximum value of CHF 6’826 for employed professionals and CHF 34’120 of the achieved earnings for self-employed individuals are tax deductible during 2019. The age limit for contributions is five years after the regular retirement age, provided that an income is being earned.

Neither the income nor the capital tax has to be paid. The decision between the insurance and bank opportunities for the 3a-savings is more difficult.

3a-savings: the 3a-savings can be withdrawn (= capital withdrawal), in cases of

  • purchase of home ownership
  • amortisation of the mortgage (indirect amortisation)
  • beginning of self-employment
  • emigration: relocation out of Switzerland
  • at the age of 60 and at the latest by the age of 70, if the individual has worked between the ages of 65. and 70.

Due to the fiscal deductibility of the payments into the 3a-savings and the tax on the capital withdrawal to a much lower rate than the regular tax rate some substantial tax savings can be made. In Canton Zürich, the savings can amount to 35% of the payments.

To achieve these optimisations, it is advisable to consult a professional.

We would gladly advise you.