Pillar 3a: More than 5 accounts

I am sure that the tax officer requested asked to withdraw X CHF (~1000 CHF) whikle my wife was unemployed. May it was due another reason like the waiting a month or 2 to receive the unemployment benefits, but I do not remember that she has to wait.

For their exact reasoning, the cantons that do it in practice today, could probably explain it best:

“Je nach kantonaler Steuerbehörde wird eine Staffelung als Steuerumgehung taxiert. Ihre Steuerbehörde kann Ihnen fĂŒr mehr Information am besten weiterhelfen.“

SĂ€ule 3a gestaffelt beziehen: Wie sparen Sie Steuern? - Pax

„Wie viele 3a-Konten man eröffnen kann, ist gesetzlich nicht limitiert. Erst im Rahmen des Bezugs limitieren die SteuerĂ€mter je nach Kanton die Anzahl Konten, womit der gestaffelte Bezug EinschrĂ€nkungen in Form einer Zusammenrechnung einzelner BezĂŒge unterliegen kann.“

Mini-Artikel-Serie: SĂ€ule 3a - Wie viele Konten darf man haben? - PensExpert


Change in future ?

" Le conseiller national PLR Andri Silberschmidt demande dĂ©sormais une simplification. À l’avenir, il ne devrait plus ĂȘtre nĂ©cessaire de rĂ©partir les fonds de prĂ©voyance sur diffĂ©rents comptes pour pouvoir les percevoir de maniĂšre Ă©chelonnĂ©e. Au lieu de cela, il veut aussi permettre le retrait partiel d’un compte. C’est ce que prĂ©voit sa motion, dont le Conseil fĂ©dĂ©ral a recommandĂ© l’adoption mercredi, ce qui est plutĂŽt rare."



Excited to see who is against that and why.

“No we want to keep an idiotic system that causes lots of unnecessary costs because we’ve always done it this way since our forefathers founded this country in 1291” or some such usual nonsense.

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Hey, it works for the Eigenmietwert

The Eigenmietwert counterbalances the deductability of mortgage interests and value maintenance, it’s not as clear cut as allowing partial withdrawals on 3a.


 philosophically yes, although interest deductibility is a pleasant gift to the banking industry as it encourages people to take on more debt than otherwise, pay more interest, and pay the debt off more slowly, or not at all.

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I think CH doesn’t want to encourage people to buy houses and that’s why this Deemed rental income rule exists to discourage people.

In the end with strong tenant laws and good quality housing , owning a house is not really necessary in Switzerland.

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There are more disuasive topics than the deemed rental income to block the purchase of real estate:

But it’s another debate, let’s get back to the 3rd pillar :slight_smile: