If someone makes less than CHF 21,330 a year (working 30%) and thus has no 2nd pillar (nor ever had one) - could they already put the 6’826 CHF into their 3rd pillar and deduct taxes for it next year or is having 2nd pillar before the 3rd one is somehow obligatory?
Without the 2nd pillar the maximum will change to 20% of your net salary (like self-employed people). So if this person makes 18k a year, he/she can put 3.6k into the 3rd pillar.
Interesting, thanks a lot @Cortana! Do you happen to have a ch.ch or other gov link stating that by any chance?
It’s in German though.