Can you elaborate on this?
Are you referring to the Kapitalsuzahlungssteuer?
VIAC themselves imply this only counts for swiss equities… Can anyone shed some light?
see here: To 3rd pillar or not to 3rd pillar - #9 by VIAC
Well in my opinion it doesn’t. All you accomplish by paying into 3a at the end of the year is “delaying” the fees for one year. Let’s say you want to invest into 3a until 2049. Thats another 20 years. The first year you pay ~0fees because you invest on 29. Dec. After that you pay fees for 19 years. Compare that to investing on January 3rd, there you pay the fees for 20 years. By investing in December you save yourself 0.53% of 6768 > ~36CHF over 20 years