Third Pillar 2023, maximum amounts, taxes and social insurance

Persons affiliated to a pension fund (generally employees): can make maximum contributions for the year 2023 of CHF 7'056 /year. Those who are not affiliated to a pension fund (generally self-employed): they can make contributions of 20% of their income, but up to a maximum of CHF 35'280/year.

For tax deduction purposes, the amounts paid into pillar 3a from 01.01.2023 to 31.12.2023 are taken into account. Then, between January and February 2024, you will receive the certificate from the company with which you have concluded the third pillar to attach to your tax declaration. If you have more than one third pillar, you will of course receive a certificate for each contract, but in any case the total may not exceed the maximum deductible for the year 2023. Thus, the sum of the premiums paid to the third pillar 3A will be deducted from your taxable income. If, on the other hand, you are taxed at source, e.g. B permits or cross-border commuters, you will have to apply for Ordinary Additional Taxation (TOU) at the withholding tax office by 31 March of the following year in order to be able to take advantage of the tax deduction.

Maximum AHV/IV pension: CHF 2'450 /month

Minimum AHV/IV pension: CHF 1'225/month

BVG entry threshold: CHF 22'050

BVG coordination sum: CHF 25'725

THIRD PILLAR With second pillar, maximum deductible: CHF 7'056,  Without second pillar (max. 20% of net salary): Max. CHF 35'280