# Tax optimization: Retroactive purchases into pillar 3a **URL:** \ **Category:** Taxes\ **Created:** [January 5, 2025, 2:40pm UTC](https://forum.mustachianpost.com/t/tax-optimization-retroactive-purchases-into-pillar-3a/15067 "2025-01-05T14:40:49Z")\ **Posts on this page:** 20\ **Page:** 1
**Author:** ![Luk\_nuts](https://forum.mustachianpost.com/user_avatar/forum.mustachianpost.com/luk_nuts/32/9302_2.png) [@Luk\_nuts](https://forum.mustachianpost.com/u/Luk_nuts)\ **Post date:** [November 6, 2024, 9:04am UTC](https://forum.mustachianpost.com/t/tax-optimization-retroactive-purchases-into-pillar-3a/15067/1 "2024-11-06T09:04:41Z")
It’s official now: [Bundesrat führt nachträgliche Einkaufsmöglichkeit in die Säule 3a ein](https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-103044.html) ---
**Author:** ![nabalzbhf](https://forum.mustachianpost.com/user_avatar/forum.mustachianpost.com/nabalzbhf/32/3277_2.png) [@nabalzbhf](https://forum.mustachianpost.com/u/nabalzbhf)\ **Post date:** [November 6, 2024, 9:16am UTC](https://forum.mustachianpost.com/t/tax-optimization-retroactive-purchases-into-pillar-3a/15067/2 "2024-11-06T09:16:43Z")
So I guess you can optimize now if you expect lower revenue one year before going back to normal (do 0 contributions one year, and 2x the following year). ---
**Author:** ![Luk\_nuts](https://forum.mustachianpost.com/user_avatar/forum.mustachianpost.com/luk_nuts/32/9302_2.png) [@Luk\_nuts](https://forum.mustachianpost.com/u/Luk_nuts)\ **Post date:** [November 6, 2024, 9:21am UTC](https://forum.mustachianpost.com/t/tax-optimization-retroactive-purchases-into-pillar-3a/15067/3 "2024-11-06T09:21:48Z")
Market timing with your 3a, is that what you are saying? 😅 ---
**Author:** ![covfefe](https://forum.mustachianpost.com/letter_avatar_proxy/v4/letter/c/ee7513/32.png) [@covfefe](https://forum.mustachianpost.com/u/covfefe)\ **Post date:** [November 6, 2024, 9:36am UTC](https://forum.mustachianpost.com/t/tax-optimization-retroactive-purchases-into-pillar-3a/15067/4 "2024-11-06T09:36:02Z")
Do the missing years count from the past (up to and including 2024) or only from 2025 onwards ? ---
**Author:** ![nabalzbhf](https://forum.mustachianpost.com/user_avatar/forum.mustachianpost.com/nabalzbhf/32/3277_2.png) [@nabalzbhf](https://forum.mustachianpost.com/u/nabalzbhf)\ **Post date:** [November 6, 2024, 10:02am UTC](https://forum.mustachianpost.com/t/tax-optimization-retroactive-purchases-into-pillar-3a/15067/5 "2024-11-06T10:02:19Z")
I think 2025 (since one of the required things is that they need to be able to track contributions so that it’s clear when contributions are missing). ---
**Author:** ![Luk\_nuts](https://forum.mustachianpost.com/user_avatar/forum.mustachianpost.com/luk_nuts/32/9302_2.png) [@Luk\_nuts](https://forum.mustachianpost.com/u/Luk_nuts)\ **Post date:** [November 6, 2024, 10:08am UTC](https://forum.mustachianpost.com/t/tax-optimization-retroactive-purchases-into-pillar-3a/15067/6 "2024-11-06T10:08:02Z")
> In der Schweiz erwerbstätige Personen, die _ **ab Inkrafttreten der Vorlage** _ nicht jedes Jahr die für sie maximal zulässigen Beiträge in ihre Säule 3a einbezahlt haben, können diese Beiträge künftig bis zu zehn Jahre rückwirkend noch einzahlen und diese Einkäufe von den Steuern abziehen. So only from 2025 onwards. ---
**Author:** ![Wolverine](https://forum.mustachianpost.com/user_avatar/forum.mustachianpost.com/wolverine/32/3315_2.png) [@Wolverine](https://forum.mustachianpost.com/u/Wolverine)\ **Post date:** [November 6, 2024, 4:43pm UTC](https://forum.mustachianpost.com/t/tax-optimization-retroactive-purchases-into-pillar-3a/15067/8 "2024-11-06T16:43:06Z")
Income and taxes timing. Getting more tax deductions when they impact you most. ---
**Author:** ![PatF](https://forum.mustachianpost.com/letter_avatar_proxy/v4/letter/p/e8c25b/32.png) [@PatF](https://forum.mustachianpost.com/u/PatF)\ **Post date:** [November 6, 2024, 4:49pm UTC](https://forum.mustachianpost.com/t/tax-optimization-retroactive-purchases-into-pillar-3a/15067/9 "2024-11-06T16:49:41Z")
I have to say that this is disappointing in that the change is not immediate and retrospective. I have some years of no Pillar 3a contributions. I was hoping that I would be able to “plug these gaps” and have equity based investments rather than the fixed 1% generated from my BVG Saule 2 provider (which is my only other option of making pension contributions). Will be a long time before the next generation benefits from this change. ---
**Author:** ![Cortana](https://forum.mustachianpost.com/user_avatar/forum.mustachianpost.com/cortana/32/2082_2.png) [@Cortana](https://forum.mustachianpost.com/u/Cortana)\ **Post date:** [November 6, 2024, 4:49pm UTC](https://forum.mustachianpost.com/t/tax-optimization-retroactive-purchases-into-pillar-3a/15067/10 "2024-11-06T16:49:42Z")
I don‘t think that waiting with 3a and doing the buyins later make sense. Those 2k/y that you save in taxes could have been invested. No matter how much your marginal tax rate will increase, I don‘t see a scenario where this would make sense. ---
**Author:** ![jay](https://forum.mustachianpost.com/letter_avatar_proxy/v4/letter/j/ed8c4c/32.png) [@jay](https://forum.mustachianpost.com/u/jay)\ **Post date:** [November 6, 2024, 4:54pm UTC](https://forum.mustachianpost.com/t/tax-optimization-retroactive-purchases-into-pillar-3a/15067/11 "2024-11-06T16:54:51Z")
The idea would presumably not be to wait with investing but to invest your savings outside 3a in a year where your tax rate is lower and then invest a larger part of your next year’s savings via 3a. May theoretically be useful with big income or deduction variations but I don’t expect it to make a big difference in many cases. ---
**Author:** ![kane](https://forum.mustachianpost.com/user_avatar/forum.mustachianpost.com/kane/32/6276_2.png) [@kane](https://forum.mustachianpost.com/u/kane)\ **Post date:** [November 6, 2024, 5:03pm UTC](https://forum.mustachianpost.com/t/tax-optimization-retroactive-purchases-into-pillar-3a/15067/12 "2024-11-06T17:03:27Z")
another case for late buy-in’s is if you move from a low tax canton to a high tax canton. In principle a very good change, but I’m very much disappointed I can’t pay in retroactively for my missed years. ---
**Author:** ![yetanothername](https://forum.mustachianpost.com/letter_avatar_proxy/v4/letter/y/f4b2a3/32.png) [@yetanothername](https://forum.mustachianpost.com/u/yetanothername)\ **Post date:** [November 6, 2024, 5:48pm UTC](https://forum.mustachianpost.com/t/tax-optimization-retroactive-purchases-into-pillar-3a/15067/13 "2024-11-06T17:48:23Z")
I’m disappointed by this whole thing. Instead of just lowering the tax rate for everyone we have received yet another way of wasting time optimizing taxes. And yes, I am also disappointed that I don’t get to profit from it. ---
**Author:** ![brightlightning](https://forum.mustachianpost.com/letter_avatar_proxy/v4/letter/b/9de0a6/32.png) [@brightlightning](https://forum.mustachianpost.com/u/brightlightning)\ **Post date:** [November 6, 2024, 6:35pm UTC](https://forum.mustachianpost.com/t/tax-optimization-retroactive-purchases-into-pillar-3a/15067/14 "2024-11-06T18:35:23Z")
> Individuals who, in certain years, have made no or only partial contributions to their tied personal pension plans (pillar 3a) will be able to pay these contributions at a later date in the form of buybacks. At its meeting on November 6, 2024, the Federal Council took note of the results of the consultation and approved the necessary amendments to the Ordinance on Tax Deductions for Contributions to Recognized Pension Plans (BVV 3). These amendments will come into force on January 1, 2025. > Independently of the implementation of the Ettlin motion, the Federal Council decided on September 20, 2024 to adapt certain elements of the preferential taxation of the 2nd and 3rd pillars, based on the recommendations of the expert group charged with reviewing federal tasks and subsidies. At the end of January, the Federal Council is likely to present the details of the future tax treatment of 3rd pillar capital withdrawals as part of the consultation project on the review of tasks and subsidies. These arrangements will also cover the taxation of capital withdrawals from buybacks, which taxpayers will now be able to make. Source: [Bundesrat führt nachträgliche Einkaufsmöglichkeit in die Säule 3a ein](https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-103044.html) ---
**Author:** ![rainpond](https://forum.mustachianpost.com/letter_avatar_proxy/v4/letter/r/df788c/32.png) [@rainpond](https://forum.mustachianpost.com/u/rainpond)\ **Post date:** [November 6, 2024, 8:23pm UTC](https://forum.mustachianpost.com/t/tax-optimization-retroactive-purchases-into-pillar-3a/15067/15 "2024-11-06T20:23:05Z")
If I understand this correctly unless I worked in the year where I didn’t invest in 3a, I won’t be able to make additional contributions? It doesn’t say how much AHV contributions I would’ve had to make. ---
**Author:** ![assemblyrequired](https://forum.mustachianpost.com/user_avatar/forum.mustachianpost.com/assemblyrequired/32/11088_2.png) [@assemblyrequired](https://forum.mustachianpost.com/u/assemblyrequired)\ **Post date:** [November 6, 2024, 9:05pm UTC](https://forum.mustachianpost.com/t/tax-optimization-retroactive-purchases-into-pillar-3a/15067/16 "2024-11-06T21:05:26Z")
Note that this will only be possible for years after the change has taken effect. So you won’t be able to contribute in 2028 for a missed 2022, only for a missed 2025 or later. Also, you get only 1 chance to fill up a missed year. If you missed 2026, you can’t add 3000.– to it in 2029 and another 4000.– in 2031. Also also, you need to have maxed out the current year before being able to contribute to missed years. If in 2026 the max was 7500.– and you missed contributing, and in 2030, where the max was 8000.–, you wanted to fill 2026 up, you’d need to tranfer 15’500.– to 3a. ---
**Author:** ![nabalzbhf](https://forum.mustachianpost.com/user_avatar/forum.mustachianpost.com/nabalzbhf/32/3277_2.png) [@nabalzbhf](https://forum.mustachianpost.com/u/nabalzbhf)\ **Post date:** [November 6, 2024, 9:08pm UTC](https://forum.mustachianpost.com/t/tax-optimization-retroactive-purchases-into-pillar-3a/15067/17 "2024-11-06T21:08:24Z")
> [@rainpond](#): > > It doesn’t say how much AHV contributions I would’ve had to make. Same rules as for regular 3a contributions. ---
**Author:** ![gravel](https://forum.mustachianpost.com/user_avatar/forum.mustachianpost.com/gravel/32/10676_2.png) [@gravel](https://forum.mustachianpost.com/u/gravel)\ **Post date:** [November 7, 2024, 5:42am UTC](https://forum.mustachianpost.com/t/tax-optimization-retroactive-purchases-into-pillar-3a/15067/18 "2024-11-07T05:42:44Z")
We wil make massive renovations cost I’m 2025 and 2026 in our house from 1976 we just bought. So no 3A contributions and we’ll start again retroactively later. Thanks for the free tax optimisation. My GF is self employed and use to contribute 15’000 a year (20% of her income). Do you think later contributing are capped at 7500 CHF? ---
**Author:** ![Quack](https://forum.mustachianpost.com/user_avatar/forum.mustachianpost.com/quack/32/6971_2.png) [@Quack](https://forum.mustachianpost.com/u/Quack)\ **Post date:** [November 7, 2024, 7:17am UTC](https://forum.mustachianpost.com/t/tax-optimization-retroactive-purchases-into-pillar-3a/15067/19 "2024-11-07T07:17:05Z")
So if I know that in 2025 I’m going to have a low income year, and in 2026 my income will be very high, I can just skip paying into 3a in 2025 and then get more tax relief with a double payment on my higher income? Taking this example to the extreme, seems like this causes some disincentive to pay into 3a early in one’s career, when income is low, since the tax savings will be usually much more later on when earning more. Did i miss something? ---
**Author:** ![oswand](https://forum.mustachianpost.com/user_avatar/forum.mustachianpost.com/oswand/32/15442_2.png) [@oswand](https://forum.mustachianpost.com/u/oswand)\ **Post date:** [November 7, 2024, 7:22am UTC](https://forum.mustachianpost.com/t/tax-optimization-retroactive-purchases-into-pillar-3a/15067/20 "2024-11-07T07:22:36Z")
> [@Quack](#): > > isincentive to pay into 3a early in one’s career, when income is low, since the tax savings will be usually much more later on when earning more. It only goes 10 years back. Edit: I spread fake news. ---
**Author:** ![Dr.PI](https://forum.mustachianpost.com/user_avatar/forum.mustachianpost.com/dr.pi/32/5299_2.png) [@Dr.PI](https://forum.mustachianpost.com/u/Dr.PI)\ **Post date:** [November 7, 2024, 8:03am UTC](https://forum.mustachianpost.com/t/tax-optimization-retroactive-purchases-into-pillar-3a/15067/21 "2024-11-07T08:03:43Z")
> [@Quack](#): > > Did i miss something? And, AFAIU, you have to fill 3rd pillar for the current year first, and you have to fill one of the previous years in one year completely. Everything is doable. [Next page](https://forum.mustachianpost.com/t/tax-optimization-retroactive-purchases-into-pillar-3a/15067.md?page=2)