Withdrawing 3rd pillar accounts to reduce mortgage shortly before selling?

So as I’m going to sell my apartment within the next 6-12 months, I had an idea regarding my 3rd pillar. I could withdraw lets say 50k (25k end of year, 25k beginning of 2025) to reduce my mortgage. When the apartment is sold, I get those assets back in cash and can invest it in the stock market again. I see those benefits:

  1. Increase the amount of freely available assets (outside retirement accounts) and gain more flexibility and control.
  2. Pay less withdraw taxes now than later when those 50k would grow to 100-200k closer to retirement age.

Any downsides I‘m not seing? Does it sound like a good plan?

Sounds like a plan indeed.

Having 3rd pillar assets while paying a mortgage usually doesn’t make sense to begin with (unless that mortgage is exceptionally cheap).

Have you considered that money in 3A is also protected from annual taxes on wealth and on revenues (dividends) ? Depending on your marginal tax rates, it may become significant over years…

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Increasing your taxable wealth. Well, should not matter if you invest these funds into a good percentage of stocks soon.

P.S. oh, I thought you meant 2nd pillar! Better don’t touch the 3rd.

This would be the primary benefit, in my opinion.

As long as you are in Switzerland or another country with no capital gains tax, that could make sense. That is especially true if you are currently in a low tax bracket (e.g. because of having kids) and expect to be in a higher tax bracket in the future (e.g. when you reach retirement age).

Cashing out your 3a savings over two different tax years could make sense to avoid a high tax bracket. Just do account for the WEF fees charged by the retirement foundation for early withdrawal to finance a home. Typically these are around 500 francs per WEF withdrawal.

This is the main reason I’m keeping my money in 3A for as long as possible.

It depends on your canton too. Here in BL, the wealth taxes are high (almost getting to 1%). But if you are, say, 35 and retire at 65, then 30 years of 0.5% wealth tax adds up to 15%! Then there’s also the tax on dividends that is no longer sheltered.

Here in BL, the tax on withdrawal of assets is relatively low (capped at 4%, IIRC). And if you manage to stagger withdrawals, first 400k is around 2.5% (correct me if I memory is wrong) on cantonal level - you have to add federal and gemeinde. So withdrawal taxes are not a huge issue compared to wealth taxes. For me after a few years, the wealth tax erodes away the benefit from staggering withdrawals.

As OP may be mobile, he might want to consider which cantons he may end up in and plan accordingly.

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Not a huge advantage, IMO. Since you have a mortgage for a while, you’ll always have this option in case of emergencies. No need to exercise it now and lose the 3A advantages. [oh wait, maybe you are now renting instead of buying, in which case you do lose the option - I still would not do it as 3A advantages are too good].

IIRC, you can withdraw for WEF only once per 5 years, so if you do it, then you will block this option for 5 years (may be a factor if you look to buy a house in next 5 years).

This will depends on the allocation of the 3A and the interest on the mortgage

Some additional information:

  • 3a is already invested in equity index funds and would be reinvested in VTI/VT after selling the apartment
  • I‘m not going to buy a new apartment soon as I‘m going to rent for the next 2-3 years
  • I live in AG

Valid point. But I have 5 seperate 3a accounts and we are allowed to do it from 60-65 without the tax office coming after us. Is it different before 60? I‘m really not sure.

For 2a, there is a need to replenish funds that were withdrawn before claiming tax benefits for the new contributions, is something like this also applicable for 3a?

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No there isn‘t. I pay the wirhdrawal tax and keep paying in the full amount every year like nothing happened.

Just checked with a friend from the bank. Tax office only allows stagered withdrawal tax optimization from 60+. So I would just withdraw the full 50k this year, reduce the mortgage by 50k, sell the apartment, reinvest the money in ETFs.

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I think you need to check if you withdraw 3a pension money to put it in apartment , if you are allowed to sell it at your will or there is some sort of regulation to stop you from doing that for certain time period

Since such withdrawals are only allowed for buying primary residences. I am a bit surprised that you can just sell the apartment without any tax consequences

For 2a funds they make a note on sale registry. For 3a , they don’t do that. But perhaps better to check if there is any restriction at all

That’s indeed a good question. I did withdraw some 3a money to repay part of my humongous mortgage and I am toying with the idea of moving…

There isn‘t. You can also buy something with 3a funds, live there for 1 month and then rent it out. I have no selling restrictions.

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Didn’t you pledge your vested benefits account when buying? Can you free it anytime during the duration of mortgage?

I can now and plan to do so. Already sent everything in, including the 50k amortization request.

I‘m only wondering if there are any downsides to my plan. Of course there is Vermögenssteuer, but it‘s rather small. I really prefer to have more money outside retirement accounts. And even if I change my mind: I can use it to do 2nd pillar buyins and save on taxes a 2nd time.

I want to provide counter point of view. I see retirement accounts as a protection tool. I mostly don’t touch these. In case something goes south, I can tap into later in life. If it goes well, it gives me more freedom.

I have recently thought to potentially use pillar 2 and 3 to pay off completely my mortgage and retire early without worries.

So in a way I looked at the opposite risk spectrum of you.

Just a different view

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Sounds like a bad plan to me. Moreover you can’t do it twice as during employment time you can withdraw only every 5 years

Never withdraw a 3A unless you really need it! It’s tax sheltered which is a huge avantage during acc phase. Lastly ad stated you will pay like 500 fees.

The wealth tax argument is certainly correct, but locked-up money is so much worse compared to freely available liquidity, even if the locked-up money is well invested.

I am all-in for yearly 3rd pillar investment and heavy 2nd pillar buy-ins, but I am also taking out everything I can again as soon as I can. To each his own I guess.

And @Cortana also realized the gold strategy: Using former 3rd pillar to buy into 2nd pillar. Can only be beaten by the platinum strategy of a temporary-ish stay abroad with 2nd pillar pay-out, only to return to Switzerland and starting to buy-in again a few years (5) later.

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