3rd Pillar 2025, maximum amounts and tax deductions.

Those affiliated to a pension fund BVG (generally employees): can make maximum contributions for the year 2025 of CHF 7258 /year. For those not affiliated to a pension fund BVG (generally self-employed): may make contributions equal to 20% of income, but up to a maximum of CHF 36'288/year.
 

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As a rule, the determining amounts of the 1st, 2nd and 3rd pillars follow the adjustment of AHV pensions.
This adjustment is proposed every two years (except if the exception in paragraph 4 of Art. 33ter LAVS is realized).
 

For tax deduction purposes, amounts paid to Pillar 3a from 01.01.2025 to 31.12.2025 are taken into account. Then, between January and February 2025 you will receive the statement from the company with which you have signed the third pillar to attach to your tax declaration. If you have more than one 3rd pillar, you will of course receive a certificate for each contract, but in any case the total cannot exceed the maximum deductible for the year 2025. Thus the sum of the premiums paid to Pillar 3A will be deducted from your taxable income. On the other hand, those who are taxed at source, such as B permits or cross-border commuters, will have to apply to the tax office at source for Ordinary Additional Taxation (TOU) by March 31 of the following year in order to take advantage of the tax deduction.

Maximum AHV/IV pension: CHF 2'520 /month

Minimum AHV/IV pension: CHF 1'260/month

BVG entry threshold: CHF 22'680

BVG coordination sum: CHF 26'460

THIRD PILLAR 3A
 With second pillar BVG, maximum deductible: CHF 7'258,  Without second pillar (max. 20% of net salary): Max. CHF 36'288