{"id":8817,"date":"2025-10-12T18:59:18","date_gmt":"2025-10-12T16:59:18","guid":{"rendered":"https:\/\/www.smolio.ch\/wissen\/pillar-3a-tax-return-where-to-enter-what-when-how\/"},"modified":"2025-03-30T11:12:19","modified_gmt":"2025-03-30T09:12:19","slug":"pillar-3a-tax-return-where-to-enter-what-when-how","status":"publish","type":"post","link":"https:\/\/www.smolio.ch\/en\/wissen\/pillar-3a-tax-return-where-to-enter-what-when-how\/","title":{"rendered":"Pillar 3a tax return: where to enter, what, when, how?"},"content":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Lesedauer<\/span> <span class=\"rt-time\"> 9<\/span> <span class=\"rt-label rt-postfix\">Minuten<\/span><\/span>\n<p data-block-type=\"core\">Where do I enter <strong>pillar<\/strong> <strong>3a in my tax return <\/strong>? Sure, this saves you money. But where do you have to enter the payment into the 3a account? And do you have to declare the 3a assets as assets in the securities register? Find answers to all your questions about the pillar 3a tax return in the article.    <\/p>\n\n<!--more-->\n\n<nav class=\"wp-block-stackable-table-of-contents stk-block-table-of-contents stk-block stk-065e04d stk-block-background\" data-block-id=\"065e04d\"><p class=\"stk-table-of-contents__title\">We clarify the questions in the article Pillar 3a tax return.  <\/p><ul class=\"stk-table-of-contents__table\"><li><a href=\"#h-welche-dokumente-brauche-ich-fur-den-3a-steuerabzug\">What documents do I need for the 3a tax deduction?<\/a><\/li><li><a href=\"#h-wo-genau-trage-ich-meine-saule-3a-beitrage-in-der-steuererklarung-ein\">Where exactly do I enter my pillar 3a contributions in my tax return?<\/a><\/li><li><a href=\"#h-wie-kann-ich-den-maximalen-steuerabzug-fur-meine-3a-einzahlungen-nutzen\">How can I use the maximum tax deduction for my 3a deposits?<\/a><\/li><li><a href=\"#h-was-passiert-wenn-ich-zu-viel-in-die-saule-3a-eingezahlt-habe\">What happens if I have paid too much into pillar 3a?<\/a><ul><\/ul><\/li><li><a href=\"#wo-trage-ich-das-3-a-konto-in-der-steuererklarung-ein\">Where do I enter the 3a account in my tax return?<\/a><\/li><li><a href=\"#h-gibt-es-unterschiede-zwischen-den-kantonen-bei-der-steuerlichen-behandlung-der-saule-3a\">Are there differences between the cantons in the tax treatment of pillar 3a?<\/a><\/li><li><a href=\"#h-20-faqs-zum-thema-saule-3a-steuererklarung\">Summary: Pillar 3a tax return: where to file?<\/a><\/li><\/ul><\/nav>\n\n<h2 class=\"wp-block-heading\" id=\"h-welche-dokumente-brauche-ich-fur-den-3a-steuerabzug\">What documents do I need for the 3a tax deduction?<\/h2>\n\n<p data-block-type=\"core\">In order to claim the tax deduction for your payments, you must provide proof of the payment made. Your provider&#8217;s 3a pension foundation will automatically send you a &#8220;Certificate of pension contributions&#8221; at the beginning of the new year. This confirms how much you paid into your pillar 3a with this provider in the last calendar year. It is mandatory in order to prove the deduction to the tax office. You should therefore enclose it with your tax return. If you have paid into several 3a accounts with different providers, you will receive a separate certificate from each provider. Simply list each payment individually in your tax return and enclose the corresponding certificate. As simple as that.       <\/p>\n\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-3099926\" data-block-id=\"3099926\"><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-8245\" src=\"https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02112739\/Saule-3a-Steuererklarung-wo-eintragen-Bescheinigung-Vorsorgebeitrage.webp\" width=\"1200\" height=\"800\" alt=\"Pillar 3a tax return where to enter certification of pension contributions\" title=\"\" srcset=\"https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02112739\/Saule-3a-Steuererklarung-wo-eintragen-Bescheinigung-Vorsorgebeitrage.webp 1200w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02112739\/Saule-3a-Steuererklarung-wo-eintragen-Bescheinigung-Vorsorgebeitrage-800x533.webp 800w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02112739\/Saule-3a-Steuererklarung-wo-eintragen-Bescheinigung-Vorsorgebeitrage-315x210.webp 315w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02112739\/Saule-3a-Steuererklarung-wo-eintragen-Bescheinigung-Vorsorgebeitrage-768x512.webp 768w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02112739\/Saule-3a-Steuererklarung-wo-eintragen-Bescheinigung-Vorsorgebeitrage-360x240.webp 360w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02112739\/Saule-3a-Steuererklarung-wo-eintragen-Bescheinigung-Vorsorgebeitrage-400x267.webp 400w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/span><\/figure><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-wo-genau-trage-ich-meine-saule-3a-beitrage-in-der-steuererklarung-ein\">Where exactly do I enter my pillar 3a contributions in my tax return?<\/h2>\n\n<p data-block-type=\"core\">In your tax return, you will find a section for pension contributions. This is where you enter the figure from the &#8220;Certificate of pension contributions&#8221;. This section is often called &#8220;Deductions&#8221; or &#8220;Insurance and pensions&#8221;. In the tax return of the canton of Zurich, for example, you enter the deduction under the heading &#8220;Pillar 3a and other types of pension provision&#8221;.<br\/>\u203c\ufe0f Important \u203c\ufe0f Only enter the amount that you <em>actually<\/em> paid in during the tax year. For 2024, a maximum amount of CHF 7,056 applies for employees with a pension fund. Self-employed persons without a pension fund can deduct up to 20 % of their net income, up to a maximum of CHF 35,280. Keep the certificate from your bank or insurance company confirming your 3a payment in a safe place. You will need it as proof for the tax office.       <\/p>\n\n<div class=\"wp-block-stackable-carousel stk-block-carousel stk--is-slide stk--arrows-justify-space-between stk--arrows-align-center stk-block stk-f9d056f\" data-slides-to-show=\"\" data-block-id=\"f9d056f\"><div class=\"stk-block-carousel__content-wrapper\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-block-carousel__slider-wrapper stk-content-align stk-f9d056f-column\"><div class=\"stk-block-carousel__slider\" role=\"list\" data-autoplay=\"4000\" data-label-slide-of=\"Slide %%d of %%d\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-ca39236\" data-v=\"4\" data-block-id=\"ca39236\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-ca39236-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-ca39236-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-9f053fb\" data-block-id=\"9f053fb\"><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-8247\" src=\"https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02113032\/Saule-3a-Steuererklarung-wo-eintragen-Bern.webp\" width=\"1200\" height=\"800\" alt=\"Pillar 3a tax return where to file Bern\" title=\"\" srcset=\"https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02113032\/Saule-3a-Steuererklarung-wo-eintragen-Bern.webp 1200w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02113032\/Saule-3a-Steuererklarung-wo-eintragen-Bern-800x533.webp 800w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02113032\/Saule-3a-Steuererklarung-wo-eintragen-Bern-315x210.webp 315w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02113032\/Saule-3a-Steuererklarung-wo-eintragen-Bern-768x512.webp 768w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02113032\/Saule-3a-Steuererklarung-wo-eintragen-Bern-360x240.webp 360w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02113032\/Saule-3a-Steuererklarung-wo-eintragen-Bern-400x267.webp 400w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/span><\/figure><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-2d40bb9\" data-v=\"4\" data-block-id=\"2d40bb9\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-2d40bb9-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-2d40bb9-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-d412c3d\" data-block-id=\"d412c3d\"><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-8249\" src=\"https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02113224\/Saule-3a-Steuererklarung-wo-eintragen-Zurich.webp\" width=\"1200\" height=\"800\" alt=\"Pillar 3a tax return where to file Bern\" title=\"\" srcset=\"https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02113224\/Saule-3a-Steuererklarung-wo-eintragen-Zurich.webp 1200w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02113224\/Saule-3a-Steuererklarung-wo-eintragen-Zurich-800x533.webp 800w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02113224\/Saule-3a-Steuererklarung-wo-eintragen-Zurich-315x210.webp 315w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02113224\/Saule-3a-Steuererklarung-wo-eintragen-Zurich-768x512.webp 768w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02113224\/Saule-3a-Steuererklarung-wo-eintragen-Zurich-360x240.webp 360w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02113224\/Saule-3a-Steuererklarung-wo-eintragen-Zurich-400x267.webp 400w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/span><\/figure><\/div>\n<\/div><\/div><\/div>\n<\/div><div class=\"stk-block-carousel__buttons\"><button class=\"stk-block-carousel__button stk-block-carousel__button__prev\" aria-label=\"Previous slide\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fas\" data-icon=\"chevron-left\" class=\"svg-inline--fa fa-chevron-left\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 320 512\" width=\"32\" height=\"32\"><path d=\"M34.52 239.03L228.87 44.69c9.37-9.37 24.57-9.37 33.94 0l22.67 22.67c9.36 9.36 9.37 24.52.04 33.9L131.49 256l154.02 154.75c9.34 9.38 9.32 24.54-.04 33.9l-22.67 22.67c-9.37 9.37-24.57 9.37-33.94 0L34.52 272.97c-9.37-9.37-9.37-24.57 0-33.94z\"><\/path><\/svg><\/button><button class=\"stk-block-carousel__button stk-block-carousel__button__next\" aria-label=\"Next slide\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fas\" data-icon=\"chevron-right\" class=\"svg-inline--fa fa-chevron-right\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 320 512\" width=\"32\" height=\"32\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg><\/button><\/div><\/div><div class=\"stk-block-carousel__dots\" role=\"list\" data-label=\"Slide %%d\"><\/div><\/div><\/div>\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-53525df stk-block-background\" data-block-id=\"53525df\"><style>.stk-53525df {background-color:#02b875 !important;margin-bottom:40px !important;}.stk-53525df:before{background-color:#02b875 !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-53525df-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-375282a\" data-v=\"4\" data-block-id=\"375282a\"><style>.stk-375282a {padding-top:20px !important;padding-right:20px !important;padding-bottom:20px !important;padding-left:20px !important;}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-375282a-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-375282a-inner-blocks\">\n<p class=\"has-white-color has-text-color\" data-block-type=\"core\">Related content<\/p>\n\n\n\n<div class=\"wp-block-stackable-posts stk-block-posts stk-block stk-86547d4 alignwide is-style-horizontal-2\" data-v=\"2\" data-block-id=\"86547d4\"><style>.stk-86547d4 {--stk-columns:1 !important;}.stk-86547d4 .stk-block-posts__image-link:not(:empty){width:25% !important;}.stk-86547d4 .stk-img-wrapper{height:100% !important;}.stk-86547d4 .stk-block-posts__title a{color:#ffffff !important;}.stk-86547d4 .stk-block-posts__excerpt p{color:#ffffff !important;}.stk-86547d4 .stk-block-posts__readmore{color:#192483 !important;}@media screen and (max-width: 767px){.stk-86547d4 .stk-block-posts__image-link:not(:empty){width:100% !important;}}<\/style><div class=\"stk-inner-blocks stk-content-align stk-86547d4-column alignwide\"><div class=\"stk-block-posts__items\"><div class=\"stk-block-posts__item\"><div class=\"stk-container stk-86547d4-container stk--no-background stk--no-padding\"><a href=\"https:\/\/www.smolio.ch\/en\/wissen\/pillar-3a-tax-deduction-the-ultimate-guide\/\" class=\"stk-block-posts__image-link\"><figure class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"579\" src=\"https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2018\/04\/09160050\/Smolio-Blog_Saule3a-Steuerabzug.webp\" class=\"attachment-full size-full wp-post-image\" alt=\"S\u00e4ule 3a Steuerabzug\" srcset=\"https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2018\/04\/09160050\/Smolio-Blog_Saule3a-Steuerabzug.webp 1200w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2018\/04\/09160050\/Smolio-Blog_Saule3a-Steuerabzug-800x386.webp 800w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2018\/04\/09160050\/Smolio-Blog_Saule3a-Steuerabzug-315x152.webp 315w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2018\/04\/09160050\/Smolio-Blog_Saule3a-Steuerabzug-768x371.webp 768w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2018\/04\/09160050\/Smolio-Blog_Saule3a-Steuerabzug-360x174.webp 360w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2018\/04\/09160050\/Smolio-Blog_Saule3a-Steuerabzug-400x193.webp 400w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" title=\"\"><\/figure><\/a><article class=\"stk-container-padding\"><h3 class=\"stk-block-posts__title has-text-color\"><a href=\"https:\/\/www.smolio.ch\/en\/wissen\/pillar-3a-tax-deduction-the-ultimate-guide\/\">Pillar 3a tax deduction &#8211; the ultimate guide!<\/a><\/h3><div class=\"stk-block-posts__excerpt has-text-color\">With the pillar 3a tax deduction, you can save taxes with pillar 3a. This is not only worthwhile because you have made provisions for later. But also because you pay less tax today. The pillar 3a tax deduction can make all the difference, especially when tax progression kicks in. Discover our 7 best tax tips&#8230;<\/div><a class=\"stk-block-posts__readmore has-text-color\" href=\"https:\/\/www.smolio.ch\/en\/wissen\/pillar-3a-tax-deduction-the-ultimate-guide\/\">Continue Reading<\/a><\/article><\/div><\/div><\/div><div class=\"stk-inner-blocks\"><\/div><\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-wie-kann-ich-den-maximalen-steuerabzug-fur-meine-3a-einzahlungen-nutzen\">How can I use the maximum tax deduction for my 3a deposits?<\/h2>\n\n<p data-block-type=\"core\">To receive the maximum tax deduction for your 3a payments, you must pay the maximum annual amount into pillar 3a. For 2024, the <a href=\"https:\/\/www.smolio.ch\/en\/wissen\/pillar-3a-maximum-amount-2024-how-much-tax-deduction-is-possible\/\">maximum amount <\/a>for payments made by employees with a pension fund is CHF 7,056. Self-employed persons without a pension fund can deduct up to 20% of their net income, up to a maximum of CHF 35,280. <a href=\"https:\/\/www.smolio.ch\/en\/wissen\/pillar-3a-maximum-amount-2025\/\">Higher maximum amounts<\/a> already apply for 2025.   <\/p>\n\n<p data-block-type=\"core\">Let&#8217;s assume that Anna from Zurich is employed and also pays into a pension fund. She wants to achieve the largest tax deduction and therefore pays the maximum amount into her 3a account. She therefore enters the contribution paid in her tax return under &#8220;Contributions to recognized forms of tied pension provision (pillar 3a)&#8221;. This reduces her taxable income by this amount, which results in a large tax saving for her.<\/p>\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-22c658a stk-block-background\" data-block-id=\"22c658a\"><style>.stk-22c658a {background-color:#02b875 !important;margin-bottom:40px !important;}.stk-22c658a:before{background-color:#02b875 !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-22c658a-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-8c28fc0\" data-v=\"4\" data-block-id=\"8c28fc0\"><style>.stk-8c28fc0 {padding-top:20px !important;padding-right:20px !important;padding-bottom:20px !important;padding-left:20px !important;}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-8c28fc0-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-8c28fc0-inner-blocks\">\n<p class=\"has-white-color has-text-color\" data-block-type=\"core\">Related content<\/p>\n\n\n\n<div class=\"wp-block-stackable-posts stk-block-posts stk-block stk-07a37bb alignwide is-style-horizontal-2\" data-v=\"2\" data-block-id=\"07a37bb\"><style>.stk-07a37bb {--stk-columns:1 !important;}.stk-07a37bb .stk-block-posts__image-link:not(:empty){width:25% !important;}.stk-07a37bb .stk-img-wrapper{height:100% !important;}.stk-07a37bb .stk-block-posts__title a{color:#ffffff !important;}.stk-07a37bb .stk-block-posts__excerpt p{color:#ffffff !important;}.stk-07a37bb .stk-block-posts__readmore{color:#192483 !important;}@media screen and (max-width: 767px){.stk-07a37bb .stk-block-posts__image-link:not(:empty){width:100% !important;}}<\/style><div class=\"stk-inner-blocks stk-content-align stk-07a37bb-column alignwide\"><div class=\"stk-block-posts__items\"><div class=\"stk-block-posts__item\"><div class=\"stk-container stk-07a37bb-container stk--no-background stk--no-padding\"><a href=\"https:\/\/www.smolio.ch\/en\/wissen\/pillar-3a-at-the-beginning-of-the-year-the-early-bird-gets-more\/\" class=\"stk-block-posts__image-link\"><figure class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"800\" src=\"https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2018\/04\/10103533\/common-birds-perched-at-a-rusted-tin-can-bird-PZWQX4U_1200x800px.webp\" class=\"attachment-full size-full wp-post-image\" alt=\"S\u00e4ule 3a am Jahresanfang einzahlen\" srcset=\"https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2018\/04\/10103533\/common-birds-perched-at-a-rusted-tin-can-bird-PZWQX4U_1200x800px.webp 1200w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2018\/04\/10103533\/common-birds-perched-at-a-rusted-tin-can-bird-PZWQX4U_1200x800px-800x533.webp 800w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2018\/04\/10103533\/common-birds-perched-at-a-rusted-tin-can-bird-PZWQX4U_1200x800px-315x210.webp 315w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2018\/04\/10103533\/common-birds-perched-at-a-rusted-tin-can-bird-PZWQX4U_1200x800px-768x512.webp 768w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2018\/04\/10103533\/common-birds-perched-at-a-rusted-tin-can-bird-PZWQX4U_1200x800px-360x240.webp 360w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2018\/04\/10103533\/common-birds-perched-at-a-rusted-tin-can-bird-PZWQX4U_1200x800px-400x267.webp 400w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" title=\"\"><\/figure><\/a><article class=\"stk-container-padding\"><h3 class=\"stk-block-posts__title has-text-color\"><a href=\"https:\/\/www.smolio.ch\/en\/wissen\/pillar-3a-at-the-beginning-of-the-year-the-early-bird-gets-more\/\">Pillar 3a at the beginning of the year: The early bird gets more<\/a><\/h3><div class=\"stk-block-posts__excerpt has-text-color\"><p>Reto is 34 years old and is looking forward to spring &#8211; he can finally get out on his mountain bike more often. His thoughts are of sunshine, mountains and nature. Understandable! And yet Reto should pay in his pillar 3a at the beginning of the year. We show you why. Reto likes to balance&hellip;<\/p>\n<\/div><a class=\"stk-block-posts__readmore has-text-color\" href=\"https:\/\/www.smolio.ch\/en\/wissen\/pillar-3a-at-the-beginning-of-the-year-the-early-bird-gets-more\/\">Continue Reading<\/a><\/article><\/div><\/div><\/div><div class=\"stk-inner-blocks\"><\/div><\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-was-passiert-wenn-ich-zu-viel-in-die-saule-3a-eingezahlt-habe\">What happens if I have paid too much into pillar 3a?<\/h2>\n\n<p data-block-type=\"core\">There are various reasons why you may have paid too much into pillar 3a. For example, if you save with several providers or pay into 3a as a self-employed person and it later transpires that your payments have exceeded the limit of 20 % of your net income. But none of this is such a big problem.  <\/p>\n\n<p data-block-type=\"core\">If you pay more than the permitted maximum amount into your 3a account, the excess amount is simply not recognized as a deduction for tax purposes in the year in question. This is because only the prescribed maximum amounts may be paid into pillar 3a each year. Only contributions up to the maximum amount applicable in the corresponding tax year are allowed as a deduction. As a taxpayer, you will receive a written request from the tax authorities to have your pension account or pension insurance adjusted. Based on this request, your pension fund is obliged to repay or transfer the excess contributions paid in.    <\/p>\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-d3094e4 stk-block-background\" data-block-id=\"d3094e4\"><style>.stk-d3094e4 {background-color:#02b875 !important;}.stk-d3094e4:before{background-color:#02b875 !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-d3094e4-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-5dfb5f9\" data-v=\"4\" data-block-id=\"5dfb5f9\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-5dfb5f9-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-5dfb5f9-inner-blocks\">\n<h3 class=\"wp-block-heading has-white-color has-text-color\" id=\"h-unser-tipp-am-jahresanfang-einzahlen\">Our tip: pay in at the beginning of the year<\/h3>\n\n\n\n<p class=\"has-white-color has-text-color\" id=\"h-unser-tipp-gut-rechnen-ist-angesagtfalls-du-die-effektiven-kosten-f-rs-arbeitszimmer-abziehst-verlierst-du-den-pauschal-abzug-f-r-die-berufskosten-denn-es-geht-nur-entweder-abzug-der-effektien-kosten-oder-pauschalabzug-f-r-homeoffice-tage-kannst-du-auch-keine-fahrtkosten-abziehen-rechne-daher-gut-nach-was-dir-den-h-heren-abzug-bringt-vermutlich-f-hrst-du-in-den-meisten-f-llen-besser-mit-dem-pauschalabzug\" data-block-type=\"core\">Pay the contribution at the beginning of the year and you&#8217;re done. This way you can benefit throughout the year from the increased return on your 3a savings account or 3a securities solution compared to a normal private account. Or set up a standing order for the 25th of the month for 1\/12 of the maximum amount for employees so that regular payments are made into your pillar 3a after your salary is received. Then you won&#8217;t make any mistakes.   <\/p>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-487e5dc\" id=\"wo-trage-ich-das-3-a-konto-in-der-steuererklarung-ein\" data-block-id=\"487e5dc\"><h2 class=\"stk-block-heading__text\">Where do I enter the 3a account in my tax return?<\/h2><\/div>\n\n<p data-block-type=\"core\">You <strong>do not<\/strong> enter the 3a account itself in your tax return. You <em>only<\/em> enter last year&#8217;s <em>deposits<\/em> as a deduction.  Why? Pension assets (3a and pension fund) are exempt from wealth tax. This applies to 3a retirement savings accounts as well as 3a pension policies or 3a pension funds. It is therefore not necessary to declare the pillar 3a assets in the securities register in the tax return.  <\/p>\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-dce537b stk-block-background\" data-block-id=\"dce537b\" data-block-type=\"core\" data-block-type=\"core\"><style>.stk-dce537b{background-color:#02b875 !important;padding-top:60px !important;padding-bottom:60px !important}.stk-dce537b:before{background-color:#02b875 !important}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-dce537b-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-8d79b7a\" data-v=\"4\" data-block-id=\"8d79b7a\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-8d79b7a-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-8d79b7a-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-0d94db7\" id=\"bleib-in-kontakt-mit-uns\" data-block-id=\"0d94db7\"><style>.stk-0d94db7 .stk-block-heading__text{color:#ffffff !important}<\/style><h2 class=\"stk-block-heading__text has-text-color has-text-align-center\">Stay in contact with us<\/h2><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6f29f46\" data-block-id=\"6f29f46\"><style>.stk-6f29f46 .stk-block-text__text{color:#ffffff !important}<\/style><p class=\"stk-block-text__text has-text-color\"><span style=\"font-weight: 400\">We<\/span> regularly <span style=\"font-weight: 400\">add new knowledge that you can use to optimize your finances yourself.<\/span> Follow us on our channels<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-fbc76f0\" data-block-id=\"fbc76f0\"><div class=\"stk-row stk-inner-blocks has-text-align-center stk-block-content stk-button-group\">\n<div class=\"wp-block-stackable-icon-button stk-block-icon-button stk-block stk-92432f9\" data-block-id=\"92432f9\"><style>.stk-92432f9 .stk-button{background:#00acee !important}.stk-92432f9 .stk-button .stk--inner-svg svg:last-child{height:17px !important;width:17px !important}.stk-92432f9 .stk-button .stk--inner-svg svg:last-child,.stk-92432f9 .stk-button .stk--inner-svg svg:last-child :is(g,path,rect,polygon,ellipse){fill:#ffffff !important}<\/style><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"https:\/\/www.smolio.ch\/finanzwissen-abonnieren\/\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg class=\"ugb-custom-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"32\" width=\"32\" viewbox=\"0 0 512 512\" aria-hidden=\"true\"><!--!Font Awesome Free 6.5.1 by @fontawesome - https:\/\/fontawesome.com License - https:\/\/fontawesome.com\/license\/free Copyright 2023 Fonticons, Inc.--><path fill=\"#1E3050\" d=\"M64 112c-8.8 0-16 7.2-16 16v22.1L220.5 291.7c20.7 17 50.4 17 71.1 0L464 150.1V128c0-8.8-7.2-16-16-16H64zM48 212.2V384c0 8.8 7.2 16 16 16H448c8.8 0 16-7.2 16-16V212.2L322 328.8c-38.4 31.5-93.7 31.5-132 0L48 212.2zM0 128C0 92.7 28.7 64 64 64H448c35.3 0 64 28.7 64 64V384c0 35.3-28.7 64-64 64H64c-35.3 0-64-28.7-64-64V128z\"><\/path><\/svg><\/div><\/span><\/a><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-button stk-block-icon-button stk-block stk-d223582\" data-block-id=\"d223582\"><style>.stk-d223582 .stk-button{background:#3b5998 !important}<\/style><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"facebook.com\/smolio.ch\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg data-prefix=\"fab\" data-icon=\"facebook-square\" class=\"svg-inline--fa fa-facebook-square fa-w-14\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path fill=\"currentColor\" d=\"M400 32H48A48 48 0 0 0 0 80v352a48 48 0 0 0 48 48h137.25V327.69h-63V256h63v-54.64c0-62.15 37-96.48 93.67-96.48 27.14 0 55.52 4.84 55.52 4.84v61h-31.27c-30.81 0-40.42 19.12-40.42 38.73V256h68.78l-11 71.69h-57.78V480H400a48 48 0 0 0 48-48V80a48 48 0 0 0-48-48z\"><\/path><\/svg><\/div><\/span><\/a><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-button stk-block-icon-button stk-block stk-a5556dd\" data-block-id=\"a5556dd\"><style>.stk-a5556dd .stk-button{background:#c13584 !important}<\/style><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"instagram.com\/smolio.ch\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg data-prefix=\"fab\" data-icon=\"instagram\" class=\"svg-inline--fa fa-instagram fa-w-14\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path fill=\"currentColor\" d=\"M224.1 141c-63.6 0-114.9 51.3-114.9 114.9s51.3 114.9 114.9 114.9S339 319.5 339 255.9 287.7 141 224.1 141zm0 189.6c-41.1 0-74.7-33.5-74.7-74.7s33.5-74.7 74.7-74.7 74.7 33.5 74.7 74.7-33.6 74.7-74.7 74.7zm146.4-194.3c0 14.9-12 26.8-26.8 26.8-14.9 0-26.8-12-26.8-26.8s12-26.8 26.8-26.8 26.8 12 26.8 26.8zm76.1 27.2c-1.7-35.9-9.9-67.7-36.2-93.9-26.2-26.2-58-34.4-93.9-36.2-37-2.1-147.9-2.1-184.9 0-35.8 1.7-67.6 9.9-93.9 36.1s-34.4 58-36.2 93.9c-2.1 37-2.1 147.9 0 184.9 1.7 35.9 9.9 67.7 36.2 93.9s58 34.4 93.9 36.2c37 2.1 147.9 2.1 184.9 0 35.9-1.7 67.7-9.9 93.9-36.2 26.2-26.2 34.4-58 36.2-93.9 2.1-37 2.1-147.8 0-184.8zM398.8 388c-7.8 19.6-22.9 34.7-42.6 42.6-29.5 11.7-99.5 9-132.1 9s-102.7 2.6-132.1-9c-19.6-7.8-34.7-22.9-42.6-42.6-11.7-29.5-9-99.5-9-132.1s-2.6-102.7 9-132.1c7.8-19.6 22.9-34.7 42.6-42.6 29.5-11.7 99.5-9 132.1-9s102.7-2.6 132.1 9c19.6 7.8 34.7 22.9 42.6 42.6 11.7 29.5 9 99.5 9 132.1s2.7 102.7-9 132.1z\"><\/path><\/svg><\/div><\/span><\/a><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-button stk-block-icon-button stk-block stk-ae3ec70\" data-block-id=\"ae3ec70\"><style>.stk-ae3ec70 .stk-button{background:#0e76a8 !important}<\/style><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"https:\/\/www.linkedin.com\/company\/smolio\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg data-prefix=\"fab\" data-icon=\"linkedin-in\" class=\"svg-inline--fa fa-linkedin-in fa-w-14\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path fill=\"currentColor\" d=\"M100.28 448H7.4V148.9h92.88zM53.79 108.1C24.09 108.1 0 83.5 0 53.8a53.79 53.79 0 0 1 107.58 0c0 29.7-24.1 54.3-53.79 54.3zM447.9 448h-92.68V302.4c0-34.7-.7-79.2-48.29-79.2-48.29 0-55.69 37.7-55.69 76.7V448h-92.78V148.9h89.08v40.8h1.3c12.4-23.5 42.69-48.3 87.88-48.3 94 0 111.28 61.9 111.28 142.3V448z\"><\/path><\/svg><\/div><\/span><\/a><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-gibt-es-unterschiede-zwischen-den-kantonen-bei-der-steuerlichen-behandlung-der-saule-3a\">Are there differences between the cantons in the tax treatment of pillar 3a?<\/h2>\n\n<p data-block-type=\"core\">There are no differences in the tax treatment of pillar 3a contributions between the cantons in Switzerland. The rules for the deductibility of 3a contributions are set at federal level and therefore apply uniformly to all cantons. In all cantons, you can deduct pillar 3a contributions from your taxable income.  <\/p>\n\n<p data-block-type=\"core\">There are cantonal differences in the pillar 3a tax return forms in which you declare the amount of your 3a payment. The forms vary from canton to canton, as does the name of the section in which you enter your 3a contributions. The <a href=\"https:\/\/www.smolio.ch\/en\/wissen\/capital-payment-tax\/\">capital tax<\/a> on the payout of your 3a assets also differs from canton to canton. Regardless of this, pillar 3a remains a very effective instrument for tax optimization and retirement provision. By making regular payments and declaring them in your tax return, you can benefit from the tax advantages in every canton.    <\/p>\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-3112f5f stk-block-background callout\" data-block-id=\"3112f5f\" data-block-type=\"core\" data-block-type=\"core\"><style>.stk-3112f5f{background-color:#02b875 !important;margin-bottom:40px !important}.stk-3112f5f:before{background-color:#02b875 !important}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-3112f5f-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-4a4cbd5\" data-v=\"4\" data-block-id=\"4a4cbd5\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-4a4cbd5-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-4a4cbd5-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-fe9674b\" data-block-id=\"fe9674b\"><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-6627\" src=\"https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/11\/06183134\/Produktfinder-PC-3-Anbieter-with-BG.png\" width=\"1200\" height=\"800\" alt=\"Smolio pension check shows income in retirement with Pensions 2020\" title=\"\" srcset=\"https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/11\/06183134\/Produktfinder-PC-3-Anbieter-with-BG.png 1200w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/11\/06183134\/Produktfinder-PC-3-Anbieter-with-BG-800x533.png 800w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/11\/06183134\/Produktfinder-PC-3-Anbieter-with-BG-315x210.png 315w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/11\/06183134\/Produktfinder-PC-3-Anbieter-with-BG-768x512.png 768w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/11\/06183134\/Produktfinder-PC-3-Anbieter-with-BG-360x240.png 360w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/11\/06183134\/Produktfinder-PC-3-Anbieter-with-BG-400x267.png 400w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/span><\/figure><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-4891e88\" data-v=\"4\" data-block-id=\"4891e88\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-4891e88-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-4891e88-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-addbbcb\" id=\"finde-die-beste-saule-3-a\" data-block-id=\"addbbcb\"><style>.stk-addbbcb .stk-block-heading__text{color:#ffffff !important}<\/style><h3 class=\"stk-block-heading__text has-text-color has-text-align-center\">Find the best pillar 3a<\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-c2849cd\" data-block-id=\"c2849cd\"><style>.stk-c2849cd .stk-block-text__text{color:#ffffff !important}<\/style><p class=\"stk-block-text__text has-text-color\">Unbelievable &#8211; most people pay too much for their pillar 3a and get too little return.\nAre you one of them?\nFind out which pillar 3a is best suited to you with just a few clicks in our free comparison.    <\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-38be4a0\" data-block-id=\"38be4a0\"><div class=\"stk-row stk-inner-blocks has-text-align-center stk-block-content stk-button-group\">\n<div class=\"wp-block-stackable-button stk-block-button has-text-align-center stk-block stk-1f879d2\" data-block-id=\"1f879d2\"><style>.stk-1f879d2 .stk-button{background:#192483 !important;border-top-left-radius:30px !important;border-top-right-radius:30px !important;border-bottom-right-radius:30px !important;border-bottom-left-radius:30px !important}<\/style><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"https:\/\/finder.smolio.ch\/\" target=\"_blank\" rel=\"noopener\"><span class=\"stk-button__inner-text\">Find the best pillar 3a<\/span><\/a><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-zusammenfassung-saule-3a-konto-steuererklarung-wo-eintragen\">Summary: Pillar 3a tax return: where to file?<\/h2>\n\n<p data-block-type=\"core\">Pillar 3a tax return is simple. You can find your actual payments made in the calendar year on the certificate that your provider automatically sends you at the start of the new year. Enter the amount paid in the section for pension contributions and attach the certificates to your pillar 3a tax return. If you have paid in more than the maximum amount permitted for the respective tax year, the excess amount will not be recognized. You do not have to declare the 3a assets as assets in the securities register.<\/p>\n\n<p data-block-type=\"core\">Although the deduction rules are standardized throughout Switzerland, the tax forms differ from canton to canton. However, pillar 3a remains an effective means of tax optimization and retirement provision in Switzerland. <\/p>\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-4t4sxwg stk-block-background callout\" data-block-id=\"4t4sxwg\" data-block-type=\"core\" data-block-type=\"core\"><style>.stk-4t4sxwg{background-color:#02b875 !important;margin-bottom:40px !important}.stk-4t4sxwg:before{background-color:#02b875 !important}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-4t4sxwg-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-js0l9b6\" data-v=\"4\" data-block-id=\"js0l9b6\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-js0l9b6-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-js0l9b6-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-dtvz510\" data-block-id=\"dtvz510\"><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-827\" src=\"https:\/\/www.smolio.ch\/wp-content\/uploads\/2017\/08\/Vorsorgecheck-live_Einkommensu&#x308;bersicht-niedergelassene_Smolio-Wissen.png\" width=\"800\" height=\"566\" alt=\"Smolio pension check shows income in retirement with Pensions 2020\" title=\"\"><\/span><\/figure><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-kt8t1lj\" data-v=\"4\" data-block-id=\"kt8t1lj\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-kt8t1lj-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-kt8t1lj-inner-blocks\"><p data-block-type=\"core\"><div class=\"mautic-slot\" data-slot-name=\"c2a-blog-finanzdashboard\"><\/p>\n<h3>Mach den ersten Schritt zur finanziellen Unabh\u00e4ngigkeit<\/h3>\n<p> In einer Minute siehst du deine Verm\u00f6gensentwicklung und dein Einkommen w\u00e4hrend der Rente. <\/p>\n<p> <a href=\"https:\/\/cockpit.smolio.ch\/de\/vorsorgecheck\/start\/1\/\" target=\"_blank\" rel=\"noopener\">Rentenrechner starten<\/a> <\/p>\n<p><\/div><\/p>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-20-faqs-zum-thema-saule-3a-steuererklarung\">20 FAQs on the topic of pillar 3a tax returns<\/h2>\n\n<h2 class=\"wp-block-heading\" id=\"h-wie-deklariere-ich-meine-saule-3a-beitrage-in-der-steuererklarung\">How do I declare my pillar 3a contributions in my tax return?<\/h2>\n\n<p data-block-type=\"core\">You declare your pillar 3a contributions in your tax return in the section for pension contributions or under &#8220;Deductions&#8221; or &#8220;Insurance and pensions&#8221;. Enter the amount actually paid in during the tax year.<\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-12f878d\" id=\"wie-deklariere-ich-als-selbststandiger-saule-3-a-beitrage-in-der-steuererklarung\" data-block-id=\"12f878d\"><h2 class=\"stk-block-heading__text\">How do I declare pillar 3a contributions in my tax return as a self-employed person?<\/h2><\/div>\n\n<p data-block-type=\"core\">If your pillar 3a contributions are included in the business accounts, you must enter them as a profit adjustment in the self-employment details. This is because contributions to Pillar 3a tied pension provision may not be charged to the business, i.e. they do not constitute profit costs. You must therefore declare the contributions under &#8220;Deductions\/contributions 2nd pillar \/ pillar 3a and AHV \/ IV \/ EO contributions of non-employed persons&#8221; and submit the corresponding certificate from the pension foundation.  <\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-956d57d\" id=\"wie-berechnet-sich-der-maximalbetrag-in-der-saule-3-a-fur-selbststandige\" data-block-id=\"956d57d\"><h2 class=\"stk-block-heading__text\">How is the maximum amount in pillar 3a calculated for self-employed persons?<\/h2><\/div>\n\n<p data-block-type=\"core\">The maximum annual amount for persons who do not belong to a 2nd pillar pension fund is 20% of earned income, up to a maximum of CHF 35,280 (as at 2024). The relevant earned income is your income from employment (gross salary less AHV\/IV\/EO\/ALV contributions) plus your income from self-employment (balance of the income statement, less personal contributions to AHV\/IV\/EO). <\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-7095989\" id=\"welche-formulare-benotige-ich-fur-den-3-a-steuerabzug\" data-block-id=\"7095989\"><h2 class=\"stk-block-heading__text\">Which forms do I need for the 3a tax deduction?<\/h2><\/div>\n\n<p data-block-type=\"core\">For the 3a tax deduction, you need a certificate from your 3a pension foundation confirming the payments made into your 3a account. You will receive this certificate automatically at the beginning of the new year and must enclose it with your tax return. <\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-5c3185c\" id=\"kann-ich-mehrere-3-a-konten-in-der-steuererklarung-angeben\" data-block-id=\"5c3185c\"><h2 class=\"stk-block-heading__text\">Can I declare several 3a accounts in my tax return?<\/h2><\/div>\n\n<p data-block-type=\"core\">Yes, you can declare several 3a accounts in your tax return. Make sure that you enclose a separate certificate for each account and list the deposits individually. <\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-a7597b7\" id=\"was-ist-der-maximale-3-a-abzug-in-der-steuererklarung\" data-block-id=\"a7597b7\"><h2 class=\"stk-block-heading__text\">What is the maximum 3a deduction in the tax return?<\/h2><\/div>\n\n<p data-block-type=\"core\">For 2024, the maximum 3a deduction in the tax return is CHF 7,056 for employees with a pension fund. Self-employed persons without a pension fund can deduct up to 20% of their net income, up to a maximum of CHF 35,280. You can find all the details in this <a href=\"https:\/\/www.smolio.ch\/en\/wissen\/pillar-3a-maximum-amount-2024-how-much-tax-deduction-is-possible\/\">article<\/a>.  <\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-0a5b67c\" id=\"wie-wirkt-sich-die-saule-3-a-auf-meine-steuern-aus\" data-block-id=\"0a5b67c\"><h2 class=\"stk-block-heading__text\">How does pillar 3a affect my taxes?<\/h2><\/div>\n\n<p data-block-type=\"core\">Pillar 3a has a positive effect on your taxes by reducing your taxable income. By correctly entering your 3a contributions in your tax return, you reduce your taxable income and thus pay less tax. <\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-1c7d329\" id=\"wann-muss-ich-meine-3-a-einzahlungen-in-der-steuererklarung-angeben\" data-block-id=\"1c7d329\"><h2 class=\"stk-block-heading__text\">When do I have to declare my 3a deposits in my tax return?<\/h2><\/div>\n\n<p data-block-type=\"core\">You must declare your 3a payments in your tax return for the year in which you made the payments. Example: 3a payments were made in 2024, you claim the pension contributions in your tax return for 2024. Enter the amount in the corresponding section for pension contributions. You can claim the deduction up to the age of 69 (women) or 70 (men), provided you have earned or replacement income (military service, daily allowances from unemployment, health, accident and disability insurance).     <\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-ba74f18\" id=\"gibt-es-unterschiede-bei-der-3-a-deklaration-zwischen-den-kantonen\" data-block-id=\"ba74f18\"><h2 class=\"stk-block-heading__text\">Are there differences in the 3a declaration between the cantons?<\/h2><\/div>\n\n<p data-block-type=\"core\">The rules for the deductibility of 3a contributions are standardized at federal level, but the pillar 3a tax return forms and their designations may vary from canton to canton.<\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-f4a6d71\" id=\"was-passiert-wenn-ich-den-3-a-beitrag-in-der-steuererklarung-vergesse\" data-block-id=\"f4a6d71\"><h2 class=\"stk-block-heading__text\">What happens if I forget to make the 3a contribution in my tax return?<\/h2><\/div>\n\n<p data-block-type=\"core\">If you forget to declare the 3a contribution in your tax return, you may still be able to rectify this. As long as the tax return has not been definitively assessed, you can submit changes to the tax authorities retrospectively. Write to the tax office, enclose the certificate of pension contributions and ask for a correction. Alternatively, you can also wait for the final tax assessment and submit an objection free of charge within 30 days. After that, you will no longer be able to claim your 3a contributions for tax purposes.<\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-b446060\" id=\"wie-kann-ich-nachtraglich-den-3-a-beitrag-in-der-steuererklarung-geltend-machen\" data-block-id=\"b446060\"><h2 class=\"stk-block-heading__text\">How can I subsequently claim the 3a contribution in my tax return?<\/h2><\/div>\n\n<p data-block-type=\"core\">Once your tax return has been definitively assessed, there is no longer any way of claiming the 3a contributions you have paid.<\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-fbe0086\" id=\"wo-kann-die-pramie-fur-die-saule-3-a-abgezogen-werden\" data-block-id=\"fbe0086\"><h2 class=\"stk-block-heading__text\">Where can the premium for pillar 3a be deducted?<\/h2><\/div>\n\n<p data-block-type=\"core\">You can enter the premium for your 3a insurance policy in the section for pension contributions or under &#8220;Deductions&#8221; or &#8220;Insurance and pensions&#8221; in your pillar 3a tax return.<\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-18e1e4b\" id=\"was-darf-man-an-steuern-fur-die-saule-3-a-abziehen\" data-block-id=\"18e1e4b\"><h2 class=\"stk-block-heading__text\">How much tax can you deduct for pillar 3a?<\/h2><\/div>\n\n<p data-block-type=\"core\">As an employee with a pension fund, you can deduct a maximum of CHF 7,056 in contributions paid into pillar 3a in 2024. Self-employed persons without a pension fund can deduct up to 20% of their net income, up to a maximum of CHF 35,280. You must provide proof of the contributions paid with a certificate from the pension fund.  <\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-dca6e20\" id=\"wie-viel-steuerersparnis-durch-3-a\" data-block-id=\"dca6e20\"><h2 class=\"stk-block-heading__text\">How much tax savings with 3a?<\/h2><\/div>\n\n<p data-block-type=\"core\">The tax savings from payments into pillar 3a depend on your income and tax rate. The tax savings when paying in the maximum amount for employees can range from several hundred to around CHF 2,500 per year. <\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-49f53c8\" id=\"ist-saule-3-a-vermogen-wird-saule-3-a-als-vermogen-versteuert\" data-block-id=\"49f53c8\"><h2 class=\"stk-block-heading__text\">Are pillar 3a assets? Is pillar 3a taxed as an asset? <\/h2><\/div>\n\n<p data-block-type=\"core\">Pillar 3a is considered an asset, but as a tied pension plan it is not taxed as an asset until it is withdrawn. The assets are only taxed separately from other income at a reduced rate when they are paid out. It is therefore not necessary to declare the 3a assets in the securities register.  <\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-c748079\" id=\"wie-wird-3-a-versteuert\" data-block-id=\"c748079\"><h2 class=\"stk-block-heading__text\">How is 3a taxed?<\/h2><\/div>\n\n<p data-block-type=\"core\">Payments into pillar 3a are tax-deductible, while the assets are not taxed until they are paid out.<\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-dc481e6\" id=\"kann-man-die-3-saule-von-den-steuern-abziehen\" data-block-id=\"dc481e6\"><h2 class=\"stk-block-heading__text\">Can the 3rd pillar be deducted from taxes?<\/h2><\/div>\n\n<p data-block-type=\"core\">Yes, you can deduct the payments into pillar 3a from your taxes. To do this, enter the amount paid in in the relevant section of your pillar 3a tax return to reduce your taxable income. The amount paid into pillar 3a is limited to a maximum amount. Any additional savings contributions belong to your private pension provision (pillar 3b). They are not tax deductible.<\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-35fab4b\" id=\"wo-mussen-3-a-konten-in-der-steuererklarung-aufgefuhrt-werden\" data-block-id=\"35fab4b\"><h2 class=\"stk-block-heading__text\">Where do 3a accounts have to be listed in the tax return?<\/h2><\/div>\n\n<p data-block-type=\"core\">3a accounts themselves do not have to be listed in the tax return. You only enter the annual payments in the section for pension contributions or under &#8220;Deductions&#8221; or &#8220;Insurance and pensions&#8221;. <\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-249c066\" id=\"wie-viel-saule-3-a-kann-ich-abziehen\" data-block-id=\"249c066\"><h2 class=\"stk-block-heading__text\">How much pillar 3a can I deduct?<\/h2><\/div>\n\n<p data-block-type=\"core\">As an employee with a pension fund, you can deduct a maximum of CHF 7,056 from pillar 3a for 2024. If you are self-employed and do not have a pension fund, you can deduct up to 20% of your net income, up to a maximum of CHF 35,280. <\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-d87370c\" id=\"wo-kann-ich-die-3-saule-abziehen\" data-block-id=\"d87370c\"><h2 class=\"stk-block-heading__text\">Where can I deduct the 3rd pillar?<\/h2><\/div>\n\n<p data-block-type=\"core\">You can deduct pillar 3a contributions from your tax return in all cantons. To do this, you list the payments into pillar 3a in the section for pension contributions or under &#8220;Deductions&#8221; or &#8220;Insurance and pensions&#8221; in your tax return. <\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-4c11174\" id=\"welche-vorteile-bietet-die-saule-3-a-uber-die-steuerlichen-abzuge-hinaus\" data-block-id=\"4c11174\"><h2 class=\"stk-block-heading__text\">What advantages does pillar 3a offer over and above the tax deductions?<\/h2><\/div>\n\n<p data-block-type=\"core\">In addition to the tax deductions, pillar 3a offers advantages such as the promotion of retirement provision, the option of investing capital in various forms of investment and flexibility in payouts, for example in old age or when financing real estate.<\/p>\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-83b6411 stk-block-background\" data-block-id=\"83b6411\" data-block-type=\"core\" data-block-type=\"core\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-83b6411-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-f2ad0b4\" data-v=\"4\" data-block-id=\"f2ad0b4\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-f2ad0b4-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-f2ad0b4-inner-blocks\">\n<h4 class=\"wp-block-heading has-small-font-size\" id=\"h-disclaimer\">Disclaimer<\/h4>\n\n\n\n<p class=\"has-small-font-size\" id=\"h-unser-tipp-gut-rechnen-ist-angesagtfalls-du-die-effektiven-kosten-f-rs-arbeitszimmer-abziehst-verlierst-du-den-pauschal-abzug-f-r-die-berufskosten-denn-es-geht-nur-entweder-abzug-der-effektien-kosten-oder-pauschalabzug-f-r-homeoffice-tage-kannst-du-auch-keine-fahrtkosten-abziehen-rechne-daher-gut-nach-was-dir-den-h-heren-abzug-bringt-vermutlich-f-hrst-du-in-den-meisten-f-llen-besser-mit-dem-pauschalabzug\" data-block-type=\"core\">We have taken great care in compiling the content of this article. Nevertheless, we cannot rule out errors and cannot guarantee that the content is correct, up-to-date or complete. This article does not replace tax advice. We do not offer investment or tax advice and recommend that tax issues are always clarified with a tax expert and\/or the relevant cantonal tax authorities. Any liability is rejected.    <\/p>\n<\/div><\/div><\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>How do I enter pillar 3a in my tax return? After all, this saves you money. Discover the answers to all your questions about pillar 3a in your tax return and securities register in the guide.  <\/p>\n","protected":false},"author":8,"featured_media":8259,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2260,2192],"tags":[2441,2377,2484,2423,2194,2195],"class_list":{"0":"post-8817","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-invest-in-pillar-3a","8":"category-save-taxes","9":"tag-pillar-3a-back-payments","10":"tag-pillar-3a-tax","11":"tag-pillar-3a-taxes-on-payout","12":"tag-save-taxes-with-pillar-3a","13":"tag-tax-declaration","14":"tag-tax-deductions"},"nelio_content":{"autoShareEndMode":"never","automationSources":{"useCustomSentences":false,"customSentences":[]},"efiAlt":"","efiUrl":"","followers":[],"highlights":[],"isAutoShareEnabled":false,"networkImageIds":[],"permalinkQueryArgs":[],"series":[],"suggestedReferences":[]},"featured_image_urls_v2":{"full":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02121244\/Smolio-Blog_Saule-3a-Steuererklaerung-1.webp",1200,800,false],"thumbnail":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02121244\/Smolio-Blog_Saule-3a-Steuererklaerung-1-315x210.webp",315,210,true],"medium":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02121244\/Smolio-Blog_Saule-3a-Steuererklaerung-1-800x533.webp",800,533,true],"medium_large":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02121244\/Smolio-Blog_Saule-3a-Steuererklaerung-1-768x512.webp",768,512,true],"large":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02121244\/Smolio-Blog_Saule-3a-Steuererklaerung-1.webp",1140,760,false],"1536x1536":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02121244\/Smolio-Blog_Saule-3a-Steuererklaerung-1.webp",1200,800,false],"2048x2048":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02121244\/Smolio-Blog_Saule-3a-Steuererklaerung-1.webp",1200,800,false],"davenport-blog-thumb":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02121244\/Smolio-Blog_Saule-3a-Steuererklaerung-1-1140x694.webp",1140,694,true],"davenport-blog-thumb-grid":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02121244\/Smolio-Blog_Saule-3a-Steuererklaerung-1-555x360.webp",555,360,true],"davenport-blog-thumb-widget":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02121244\/Smolio-Blog_Saule-3a-Steuererklaerung-1-220x180.webp",220,180,true],"davenport-blog-thumb-masonry":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02121244\/Smolio-Blog_Saule-3a-Steuererklaerung-1-360x240.webp",360,240,true],"woocommerce_thumbnail":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02121244\/Smolio-Blog_Saule-3a-Steuererklaerung-1-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02121244\/Smolio-Blog_Saule-3a-Steuererklaerung-1-400x267.webp",400,267,true],"woocommerce_gallery_thumbnail":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/08\/02121244\/Smolio-Blog_Saule-3a-Steuererklaerung-1-300x300.webp",300,300,true]},"post_excerpt_stackable_v2":"<p>How do I enter pillar 3a in my tax return? After all, this saves you money. Discover the answers to all your questions about pillar 3a in your tax return and securities register in the guide.  <\/p>\n","category_list_v2":"<a href=\"https:\/\/www.smolio.ch\/en\/finanzthemen\/understanding-the-swiss-pension-system\/invest-in-pillar-3a\/\" rel=\"category tag\">Invest in pillar 3a<\/a>, <a href=\"https:\/\/www.smolio.ch\/en\/finanzthemen\/save-taxes\/\" rel=\"category tag\">save taxes<\/a>","author_info_v2":{"name":"Thomas","url":"https:\/\/www.smolio.ch\/en\/wissen\/author\/thomas\/"},"comments_num_v2":"0 comments","_links":{"self":[{"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/posts\/8817","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/comments?post=8817"}],"version-history":[{"count":5,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/posts\/8817\/revisions"}],"predecessor-version":[{"id":10275,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/posts\/8817\/revisions\/10275"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/media\/8259"}],"wp:attachment":[{"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/media?parent=8817"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/categories?post=8817"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/tags?post=8817"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}