{"id":8832,"date":"2022-07-23T17:24:51","date_gmt":"2022-07-23T15:24:51","guid":{"rendered":"https:\/\/www.smolio.ch\/wissen\/transferring-pillar-3a-to-the-pension-fund-possible-and-sensible\/"},"modified":"2024-10-06T15:25:08","modified_gmt":"2024-10-06T13:25:08","slug":"transferring-pillar-3a-to-the-pension-fund-possible-and-sensible","status":"publish","type":"post","link":"https:\/\/www.smolio.ch\/en\/wissen\/transferring-pillar-3a-to-the-pension-fund-possible-and-sensible\/","title":{"rendered":"Transferring pillar 3a to the pension fund: possible and sensible?"},"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\"> 7<\/span> <span class=\"rt-label rt-postfix\">Minuten<\/span><\/span>\n<p data-block-type=\"core\">Does a Pillar 3a transfer to the pension fund work?\nCan I increase my pension this way?\nWe are asked this question time and again, often by part-time employees.\nThey have a low pension from the pension fund, but money in pillar 3a.\nWe take a look at what is possible, whether it makes sense and what the consequences are.    <\/p>\n\n<!--more-->\n\n<p data-block-type=\"core\">Yes, you can put 3a money into your pension fund.\nThis allows you to reduce gaps in the second pillar.\nSuch gaps can arise from part-time work, periods of training, divorce or a change from a BVG-only plan to a better plan with a new employer.\nA transfer has various consequences that you need to check and weigh up.   <\/p>\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 these questions in the article.<\/p><ul class=\"stk-table-of-contents__table\"><li><a href=\"#macht-ein-ubertrag-saule-3-a-in-die-pensionskasse-sinn\">Does it make sense to transfer pillar 3a to the pension fund?<\/a><ul><li><a href=\"#h-einfluss-der-personlichen-situation\">Influence of the personal situation<\/a><\/li><li><a href=\"#h-einfluss-von-qualitat-und-finanzsituation-der-pensionskasse\">Influence of the quality and financial situation of the pension fund<\/a><\/li><\/ul><\/li><li><a href=\"#welche-steuerfolgen-hat-ein-ubertrag-saule-3-a-in-die-pensionskasse\">What are the tax consequences of a Pillar 3a transfer to the pension fund?<\/a><\/li><li><a href=\"#bis-alter-59-60-mit-vorzeitigem-bezug-saule-3-a-steuerneutral-transferieren\">Tax-neutral transfer of pillar 3a until age 59 \/ 60 with early withdrawal<\/a><ul><\/ul><\/li><li><a href=\"#ab-alter-59-60-mit-einem-bezug-die-steuern-optimieren\">Optimize taxes from age 59\/60 with a purchase<\/a><ul><\/ul><\/li><li><a href=\"#ab-alter-64-65-mit-einem-ordentlichen-bezug-der-saule-3-a-die-steuern-optimieren\">Optimize taxes from age 64\/65 with an ordinary pillar 3a withdrawal<\/a><\/li><li><a href=\"#sonderfall-kann-ich-wohneigentumsforderung-wef-mit-saule-3-a-zuruckzahlen\">Special case: Can I repay my home ownership subsidy (WEF) with pillar 3a?<\/a><\/li><li><a href=\"#sonderfall-ist-ein-saule-3-a-transfer-auf-ein-freizugigkeitskonto-moglich\">Special case: Is a pillar 3a transfer to a vested benefits account possible?<\/a><\/li><li><a href=\"#zusammenfassung-saule-3-a-ubertrag-in-die-pensionskasse\">Summary of pillar 3a transfer to the pension fund<\/a><\/li><\/ul><\/nav>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-fbc4fec\" id=\"macht-ein-ubertrag-saule-3-a-in-die-pensionskasse-sinn\" data-block-id=\"fbc4fec\"><h2 class=\"stk-block-heading__text\">Does it make sense to transfer pillar 3a to the pension fund?<\/h2><\/div>\n\n<p data-block-type=\"core\">Whether a transfer makes sense must be considered on a case-by-case basis. The personal situation, benefit level and financial situation of the pension fund (PF) as well as the tax consequences should be taken into account.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-einfluss-der-personlichen-situation\">Influence of the personal situation<\/h3>\n\n<p data-block-type=\"core\">How long do you think you&#8217;ll live? If you believe you&#8217;ll live a long time, you might get a good deal. Your pillar 3a capital will then become a pension until your death. However, if your life expectancy is short, it is better for your heirs to receive the capital.<\/p>\n\n<p data-block-type=\"core\">In principle, a pension fund purchase leads to a higher pension. (Remember: capital * conversion rate = pension). However, a purchase also means that the pension is later taxed as income. In contrast, with 3a capital only the current income is taxed later. But perhaps it is more important to you that you receive a guaranteed pension payment from the PF pension?  <\/p>\n\n<p data-block-type=\"core\">A purchase can also lead to higher benefits in the event of death or disability. This can be important if you want to protect a spouse or family. Will these benefits also increase with the purchase? A glance at the pension fund regulations will tell you that. It also answers the question of what happens to your purchase in the event of your death: does it go back to your heirs or does it go to the PF?<\/p>\n\n<p data-block-type=\"core\">After all, with pillar 3a you can decide much more flexibly how you invest your money (for example, with a high equity allocation) and who receives the money in the event of your death.\nThis is determined by the <a href=\"https:\/\/www.smolio.ch\/en\/wissen\/tag\/order-of-beneficiaries-3a\/\">order of beneficiaries<\/a>.\nYou are more flexible with pillar 3a.\nAnd if you have a partner and your pension fund has no benefits for unmarried people, your heirs will have more of your money if you leave it in pillar 3a.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-einfluss-von-qualitat-und-finanzsituation-der-pensionskasse\">Influence of the quality and financial situation of the pension fund<\/h3>\n\n<p data-block-type=\"core\">You also need to compare the income from the PF with the interest you receive on your pillar 3a assets.\nThe capital in the second pillar yields a much higher return than the credit balance in a pillar 3a account.\nThis is evident in the BVG minimum interest rate (currently 1.25 %, as of 2024), which is higher than the interest rate on most 3a accounts.\nOn the other hand, the return on a pillar 3a with securities, especially with high equity ratios, is higher in the long term than the interest credits that many pension funds offer their insured persons.\nIs a pension fund purchase worthwhile?\nThat depends to a large extent on how good the benefits of your fund are and how financially sound it is.\n <a href=\"https:\/\/www.smolio.ch\/wissen\/pensionskasseneinkauf-mehr-oder-weniger-einzahlen\/\">Buying into a pension fund<\/a> with insufficient cover?\nYou should really think twice.       <\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-0511718\" id=\"welche-steuerfolgen-hat-ein-ubertrag-saule-3-a-in-die-pensionskasse\" data-block-id=\"0511718\"><h2 class=\"stk-block-heading__text\">What are the tax consequences of a Pillar 3a transfer to the pension fund?<\/h2><\/div>\n\n<p data-block-type=\"core\">In terms of taxes, there are three cases. They differ in terms of how far you are from the normal retirement age (women: 64, men: 65, as of 2022). In most cases, a Pillar 3a transfer to the pension fund is tax-neutral. So if you transfer money from pension pot &#8220;Three&#8221; to pension pot &#8220;Two&#8221;, this has no immediate tax consequences. This is because the pension assets do not increase across both pots. But let&#8217;s take a closer look at the three cases.<\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-d04193a\" id=\"bis-alter-59-60-mit-vorzeitigem-bezug-saule-3-a-steuerneutral-transferieren\" data-block-id=\"d04193a\"><h2 class=\"stk-block-heading__text\">Tax-neutral transfer of pillar 3a until age 59 \/ 60 with early withdrawal<\/h2><\/div>\n\n<p data-block-type=\"core\">You can transfer 3a entitlements to a pension fund or another 3a contract up to 5 years BEFORE your normal retirement age (Art. 3 para. 2 lit. b BVV3).\nYou do not pay tax on the transfer.\nIn this way, you turn your pillar 3a capital into a recurring PF pension.  <\/p>\n\n<div class=\"wp-block-ugb-container ugb-container ugb-1cf2dc2 ugb-container--v2 ugb-container--design-basic ugb-main-block\"><style>.ugb-1cf2dc2-wrapper.ugb-container__wrapper{border-radius:0px !important;background-color:#02b875 !important}.ugb-1cf2dc2-wrapper.ugb-container__wrapper:before{background-color:#02b875 !important}.ugb-1cf2dc2 h1,.ugb-1cf2dc2 h2,.ugb-1cf2dc2 h3,.ugb-1cf2dc2 h4,.ugb-1cf2dc2 h5,.ugb-1cf2dc2 h6{color:#ffffff}.ugb-1cf2dc2 p,.ugb-1cf2dc2 li,.ugb-1cf2dc2 label,.ugb-1cf2dc2 table{color:#ffffff}.ugb-1cf2dc2-content-wrapper > h1,.ugb-1cf2dc2-content-wrapper > h2,.ugb-1cf2dc2-content-wrapper > h3,.ugb-1cf2dc2-content-wrapper > h4,.ugb-1cf2dc2-content-wrapper > h5,.ugb-1cf2dc2-content-wrapper > h6{color:#ffffff}.ugb-1cf2dc2-content-wrapper > p,.ugb-1cf2dc2-content-wrapper > ol li,.ugb-1cf2dc2-content-wrapper > ul li{color:#ffffff}.ugb-1cf2dc2 a,.ugb-1cf2dc2 a:visited,.ugb-1cf2dc2 a:focus{color:#ffffff}<\/style><div class=\"ugb-inner-block\"><div class=\"ugb-block-content\"><div class=\"ugb-container__wrapper ugb-1cf2dc2-wrapper\"><div class=\"ugb-container__side\"><div class=\"ugb-container__content-wrapper ugb-1cf2dc2-content-wrapper\">\n<h3 class=\"wp-block-heading\" id=\"h-unser-tipp-transfer-ist-nur-bei-vorsorge-lucke-moglich\">Our tip: transfer is only possible if there is a pension gap  <\/h3>\n\n\n\n<p 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\">Two conditions must be met.\nFirstly, there must be a pension gap in the pension fund: you have purchase potential.\nOnly then is a transfer possible.\nSecondly, your 3a assets may not and cannot be divided up.\nA 3a partial withdrawal is only possible if it closes the pension gap <em>completely<\/em>.\nIn this special case, the remaining amount remains in the existing pillar 3a account.     <\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>\n\n<p data-block-type=\"core\">Let&#8217;s look at this using an example.\nMaria has a purchase potential of CHF 11,000 and CHF 6,000 in pillar 3a assets.\nShe can transfer her pillar 3a account in full.\nLaura has a gap of 11,000 francs.\nHowever, she has CHF 15,000 in pillar 3a.\nLaura makes a partial withdrawal of CHF 11,000 from pillar 3a.\nThe remaining CHF 4,000 remains in her pillar 3a account.      <\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-d35030a\" id=\"ab-alter-59-60-mit-einem-bezug-die-steuern-optimieren\" data-block-id=\"d35030a\"><h2 class=\"stk-block-heading__text\">Optimize taxes from age 59\/60 with a purchase<\/h2><\/div>\n\n<p data-block-type=\"core\">Now it&#8217;s getting exciting.\nIf you have less than 5 years left until your normal retirement age of 64\/65, i.e. if you are a woman (man) and have reached your 59th (60th) birthday, you can already withdraw your pillar 3a in full.\nSo what, tell me something new.\nAnd?\nHere&#8217;s the trick: you can use the money to buy into the pension fund <em>in a tax-efficient way <\/em>&#8211; if you have the potential to buy in.    <\/p>\n\n<p data-block-type=\"core\">This is how it works. Pillar 3a withdrawals are taxed at the reduced rate for pension benefits, just like any other pension withdrawal. The amount of tax varies depending on the canton, e.g. around 5 % in Bern. You then buy into your pension fund with the withdrawn capital. You deduct the purchase amount as a large deduction from your income tax. This usually results in a pretty decent tax saving. \ud83e\udd11<\/p>\n\n<div class=\"wp-block-ugb-container ugb-container ugb-d3ac591 ugb-container--v2 ugb-container--design-basic ugb-main-block\"><style>.ugb-d3ac591-wrapper.ugb-container__wrapper{border-radius:0px !important;background-color:#02b875 !important}.ugb-d3ac591-wrapper.ugb-container__wrapper:before{background-color:#02b875 !important}.ugb-d3ac591 h1,.ugb-d3ac591 h2,.ugb-d3ac591 h3,.ugb-d3ac591 h4,.ugb-d3ac591 h5,.ugb-d3ac591 h6{color:#ffffff}.ugb-d3ac591 p,.ugb-d3ac591 li,.ugb-d3ac591 label,.ugb-d3ac591 table{color:#ffffff}.ugb-d3ac591-content-wrapper > h1,.ugb-d3ac591-content-wrapper > h2,.ugb-d3ac591-content-wrapper > h3,.ugb-d3ac591-content-wrapper > h4,.ugb-d3ac591-content-wrapper > h5,.ugb-d3ac591-content-wrapper > h6{color:#ffffff}.ugb-d3ac591-content-wrapper > p,.ugb-d3ac591-content-wrapper > ol li,.ugb-d3ac591-content-wrapper > ul li{color:#ffffff}.ugb-d3ac591 a,.ugb-d3ac591 a:visited,.ugb-d3ac591 a:focus{color:#ffffff}<\/style><div class=\"ugb-inner-block\"><div class=\"ugb-block-content\"><div class=\"ugb-container__wrapper ugb-d3ac591-wrapper\"><div class=\"ugb-container__side\"><div class=\"ugb-container__content-wrapper ugb-d3ac591-content-wrapper\">\n<h3 class=\"wp-block-heading\" id=\"h-unser-tipp-beachte-die-sperrfrist-bei-einkauf\">Our tip: note the blocking period for purchases<\/h3>\n\n\n\n<p 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\">You may not withdraw any capital for three years after a pension fund purchase.\nIf you do not observe the deadline, you will have to pay the tax saved later.\nThe blocking period begins on the day of the PF purchase and ends three years later.\nThis means that only two full tax years are affected by the blocking period.\nYou should therefore plan carefully whether and when you want to withdraw a lump sum or PF pension.    <\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>\n\n<p data-block-type=\"core\">The tax office could argue &#8220;tax evasion&#8221; and deny you the tax deduction.\nIn the meantime, however, there is a <a href=\"\" target=\"\" rel=\"noopener\">federal court ruling<\/a> on this.\nAccording to this, it is not &#8220;unusual, inappropriate or peculiar if the taxpayer opts for the more tax-efficient payment and purchase mechanism instead&#8221;.  <\/p>\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\/pension-fund-purchase-zurich-blocking-period-brings-tax-deduction-until-the-end\/\" class=\"stk-block-posts__image-link\"><figure class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"802\" src=\"https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/10\/03215900\/Smolio-Blog_Einkauf-Pensionskasse-Sperrfrist-Zurich-Steuerabzug.webp\" class=\"attachment-full size-full wp-post-image\" alt=\"Einkauf Pensionskasse Sperrfrist Z\u00fcrich Steuerabzug\" srcset=\"https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/10\/03215900\/Smolio-Blog_Einkauf-Pensionskasse-Sperrfrist-Zurich-Steuerabzug.webp 1200w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/10\/03215900\/Smolio-Blog_Einkauf-Pensionskasse-Sperrfrist-Zurich-Steuerabzug-800x535.webp 800w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/10\/03215900\/Smolio-Blog_Einkauf-Pensionskasse-Sperrfrist-Zurich-Steuerabzug-315x211.webp 315w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/10\/03215900\/Smolio-Blog_Einkauf-Pensionskasse-Sperrfrist-Zurich-Steuerabzug-768x513.webp 768w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/10\/03215900\/Smolio-Blog_Einkauf-Pensionskasse-Sperrfrist-Zurich-Steuerabzug-360x241.webp 360w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2024\/10\/03215900\/Smolio-Blog_Einkauf-Pensionskasse-Sperrfrist-Zurich-Steuerabzug-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\/pension-fund-purchase-zurich-blocking-period-brings-tax-deduction-until-the-end\/\">Pension fund purchase: Zurich blocking period brings tax deduction until the end<\/a><\/h3><div class=\"stk-block-posts__excerpt has-text-color\"><p>A purchase into the pension fund is subject to a blocking period for your lump-sum withdrawal. Find out how you can make effective use of the three-year rule and benefit from special tax advantages in Zurich.  <\/p>\n<\/div><a class=\"stk-block-posts__readmore has-text-color\" href=\"https:\/\/www.smolio.ch\/en\/wissen\/pension-fund-purchase-zurich-blocking-period-brings-tax-deduction-until-the-end\/\">Continue Reading<\/a><\/article><\/div><\/div><\/div><div class=\"stk-inner-blocks\"><\/div><\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n<details class=\"wp-block-stackable-accordion stk-block-accordion stk-inner-blocks stk-block-content stk-block stk-b6a018d is-style-default\" data-block-id=\"b6a018d\">\n<summary class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-e6e0c05 stk--container-small stk-block-accordion__heading\" data-v=\"4\" data-block-id=\"e6e0c05\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-e6e0c05-container stk-hover-parent\"><div class=\"stk-block-content stk-inner-blocks stk-e6e0c05-inner-blocks\">\n<div class=\"wp-block-stackable-icon-label stk-block-icon-label stk-block stk-c18a5ba\" data-block-id=\"c18a5ba\"><div class=\"stk-row stk-inner-blocks stk-block-content\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-4526462\" id=\"was-ist-steuerumgehung\" data-block-id=\"4526462\"><h4 class=\"stk-block-heading__text stk-block-heading--use-theme-margins\">What is tax avoidance?<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-d140efe\" data-block-id=\"d140efe\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><lineargradient id=\"linear-gradient-d140efe\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-d-140-efe-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-d-140-efe-color-2)\"><\/stop><\/lineargradient><\/defs><\/svg><svg data-prefix=\"fas\" data-icon=\"chevron-down\" class=\"svg-inline--fa fa-chevron-down 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=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div><\/span><\/div>\n<\/div><\/div>\n<\/div><\/div><\/summary>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-46fe8c7 stk-block-accordion__content\" data-v=\"4\" data-block-id=\"46fe8c7\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-46fe8c7-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-46fe8c7-inner-blocks\">\n<p data-block-type=\"core\">In principle, you are free to organize your financial circumstances as you wish.\nHowever, from a tax perspective, your freedom of structuring is limited where it is tantamount to circumventing tax law.\nAccording to current case law, such a tax avoidance exists if three conditions apply:<br\/>(1) the chosen legal arrangement appears unusual, inappropriate or outlandish, or in any case completely inappropriate to the economic circumstances  <\/p>\n\n\n\n<p data-block-type=\"core\">(2) it was taken improperly and only in order to save taxes that would otherwise be owed,<\/p>\n\n\n\n<p data-block-type=\"core\">(3) the chosen procedure actually leads to a considerable tax saving, provided it would be accepted by the tax authorities.<\/p>\n\n\n\n<p data-block-type=\"core\">If tax avoidance is actually taking place, taxation will be based on an appropriate legal arrangement.\nTax avoidance only comes into question in very exceptional situations, namely if the legal arrangement you have chosen goes beyond what is economically reasonable. <br\/><br\/>Source: <a href=\"https:\/\/www.bger.ch\/ext\/eurospider\/live\/de\/php\/aza\/http\/index.php?highlight_docid=aza%3A%2F%2F14-05-2020-2C_652-2018&amp;lang=de&amp;type=show_document&amp;zoom=YES&amp;\" target=\"_blank\" rel=\"noreferrer noopener\">Federal Supreme Court ruling<\/a> 2C_652\/2018 of May 14, 2020, section 4.2.1<\/p>\n<\/div><\/div><\/div>\n<\/details>\n\n<div class=\"wp-block-ugb-container ugb-container ugb-962e12f ugb-container--v2 ugb-container--design-basic ugb-main-block\"><style>.ugb-962e12f-wrapper.ugb-container__wrapper{border-radius:0px !important;background-color:#02b875 !important}.ugb-962e12f-wrapper.ugb-container__wrapper:before{background-color:#02b875 !important}.ugb-962e12f h1,.ugb-962e12f h2,.ugb-962e12f h3,.ugb-962e12f h4,.ugb-962e12f h5,.ugb-962e12f h6{color:#ffffff}.ugb-962e12f p,.ugb-962e12f li,.ugb-962e12f label,.ugb-962e12f table{color:#ffffff}.ugb-962e12f-content-wrapper > h1,.ugb-962e12f-content-wrapper > h2,.ugb-962e12f-content-wrapper > h3,.ugb-962e12f-content-wrapper > h4,.ugb-962e12f-content-wrapper > h5,.ugb-962e12f-content-wrapper > h6{color:#ffffff}.ugb-962e12f-content-wrapper > p,.ugb-962e12f-content-wrapper > ol li,.ugb-962e12f-content-wrapper > ul li{color:#ffffff}.ugb-962e12f a,.ugb-962e12f a:visited,.ugb-962e12f a:focus{color:#ffffff}<\/style><div class=\"ugb-inner-block\"><div class=\"ugb-block-content\"><div class=\"ugb-container__wrapper ugb-962e12f-wrapper\"><div class=\"ugb-container__side\"><div class=\"ugb-container__content-wrapper ugb-962e12f-content-wrapper\">\n<h3 class=\"wp-block-heading\" id=\"h-unser-tipp-vermeide-den-vorwurf-steuerumgehung\">Our tip: Avoid the accusation of tax avoidance<\/h3>\n\n\n\n<p 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\">A withdrawal and subsequent tax-effective purchase are permitted and must be accepted by the cantonal tax authorities.\nIrrespective of this, a transfer should fit into your overall pension concept.\nThen it will be difficult for the tax authorities to argue with tax avoidance.\nIf you only make the purchase one year <em>after<\/em> withdrawing your pillar 3a and have enough money for the purchase, the procedure is legitimate.\nThen the accusation of tax avoidance collapses.    <\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-4e15c6f\" id=\"ab-alter-64-65-mit-einem-ordentlichen-bezug-der-saule-3-a-die-steuern-optimieren\" data-block-id=\"4e15c6f\"><h2 class=\"stk-block-heading__text\">Optimize taxes from age 64\/65 with an ordinary pillar 3a withdrawal<\/h2><\/div>\n\n<p data-block-type=\"core\">If you can prove that you are working beyond the normal retirement age, you have two options.\nYou can either make a tax-neutral transfer from pillar 3a to the pension fund (as you did before age 59\/60).\nOr you can take advantage of the path paved by the Federal Supreme Court ruling and buy into the pension fund with your pillar 3a assets in a tax-effective manner.  <\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-78c4c5b\" id=\"sonderfall-kann-ich-wohneigentumsforderung-wef-mit-saule-3-a-zuruckzahlen\" data-block-id=\"78c4c5b\"><h2 class=\"stk-block-heading__text\">Special case: Can I repay my home ownership subsidy (WEF) with pillar 3a?<\/h2><\/div>\n\n<p data-block-type=\"core\">You can withdraw money from your pension fund to <a href=\"https:\/\/www.smolio.ch\/en\/wissen\/advance-withdrawal-for-home-ownership-wef-home-ownership-promotion\/\">promote home ownership<\/a> (WEF).\nThis raises the question: Can I repay the WEF withdrawals with pillar 3a?\nThe <a href=\"https:\/\/www.estv.admin.ch\/dam\/estv\/de\/dokumente\/dbst\/kreisschreiben\/2004\/1-018-DV-2008.pdf.download.pdf\/1-018-DV-2008-d.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Federal Tax Administration<\/a> has issued a clear NO to this.\nA repayment of the WEF advance withdrawal is not a purchase.\nPillar 3a assets may therefore not be transferred in order to repay a WEF advance withdrawal.\nInstead, the WEF amount must be repaid to the pension fund from other, free savings.     <\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-186bb11\" id=\"sonderfall-ist-ein-saule-3-a-transfer-auf-ein-freizugigkeitskonto-moglich\" data-block-id=\"186bb11\"><h2 class=\"stk-block-heading__text\">Special case: Is a pillar 3a transfer to a vested benefits account possible?<\/h2><\/div>\n\n<p data-block-type=\"core\">Here too, the answer is no.\nYou cannot transfer pillar 3a assets to a <a href=\"\">vested benefits account<\/a> and &#8220;buy in&#8221; there.\nThis is also quite logical.\nThis is because you can think of vested benefits assets as your temporarily parked pension fund assets that have not yet been transferred to your new employer&#8217;s new pension fund.\nVested benefits accounts themselves have no purchase potential.\nThis is because the purchase potential is based on the benefits of your pension fund and your previous payments into the occupational benefits scheme and not the amount of assets currently in your vested benefits account.     <\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-8c3b154\" id=\"zusammenfassung-saule-3-a-ubertrag-in-die-pensionskasse\" data-block-id=\"8c3b154\"><h2 class=\"stk-block-heading__text\">Summary of pillar 3a transfer to the pension fund<\/h2><\/div>\n\n<p data-block-type=\"core\">A transfer of pillar 3a money to the pension fund is possible under certain conditions. It can be sensible and very attractive from a pension and financial optimization perspective. Whether this is possible and sensible in individual cases really has to be examined on a case-by-case basis. To do this, you need to look in particular at the factors of age, life planning, personal pension situation, financial situation of the pension fund and your life expectancy. Regardless of this, start building up your pension provision for later as early as possible &#8211; you won&#8217;t make a mistake.<\/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-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-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\"><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<p data-block-type=\"core\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Can I transfer money to the pension fund with pillar 3a?<br \/>\nPart-time employees often ask us this question.<br \/>\nWe explain what is possible, whether it makes sense and what the consequences are.  <\/p>\n","protected":false},"author":8,"featured_media":5555,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2176,2260,2192],"tags":[2361,2505,2439,2440,2376,2588,2360],"class_list":{"0":"post-8832","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-retirement-and-pension-planning","8":"category-invest-in-pillar-3a","9":"category-save-taxes","10":"tag-advance-withdrawal-pillar-3a","11":"tag-optimize-pension-fund","12":"tag-pension-fund-purchase-en","13":"tag-pillar-3a-purchase-en","14":"tag-promotion-of-home-ownership","15":"tag-tax-advantages-pillar-3a","16":"tag-vested-benefits"},"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\/2022\/07\/23171942\/Smolio_Blog_young-woman-running-on-bridge-in-mountains-on-summ-2021-08-26-22-35-17-utc_1200x800-2.jpg",1200,800,false],"thumbnail":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2022\/07\/23171942\/Smolio_Blog_young-woman-running-on-bridge-in-mountains-on-summ-2021-08-26-22-35-17-utc_1200x800-2-315x210.jpg",315,210,true],"medium":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2022\/07\/23171942\/Smolio_Blog_young-woman-running-on-bridge-in-mountains-on-summ-2021-08-26-22-35-17-utc_1200x800-2-800x533.jpg",800,533,true],"medium_large":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2022\/07\/23171942\/Smolio_Blog_young-woman-running-on-bridge-in-mountains-on-summ-2021-08-26-22-35-17-utc_1200x800-2-768x512.jpg",768,512,true],"large":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2022\/07\/23171942\/Smolio_Blog_young-woman-running-on-bridge-in-mountains-on-summ-2021-08-26-22-35-17-utc_1200x800-2.jpg",1140,760,false],"1536x1536":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2022\/07\/23171942\/Smolio_Blog_young-woman-running-on-bridge-in-mountains-on-summ-2021-08-26-22-35-17-utc_1200x800-2.jpg",1200,800,false],"2048x2048":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2022\/07\/23171942\/Smolio_Blog_young-woman-running-on-bridge-in-mountains-on-summ-2021-08-26-22-35-17-utc_1200x800-2.jpg",1200,800,false],"davenport-blog-thumb":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2022\/07\/23171942\/Smolio_Blog_young-woman-running-on-bridge-in-mountains-on-summ-2021-08-26-22-35-17-utc_1200x800-2-1140x694.jpg",1140,694,true],"davenport-blog-thumb-grid":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2022\/07\/23171942\/Smolio_Blog_young-woman-running-on-bridge-in-mountains-on-summ-2021-08-26-22-35-17-utc_1200x800-2-555x360.jpg",555,360,true],"davenport-blog-thumb-widget":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2022\/07\/23171942\/Smolio_Blog_young-woman-running-on-bridge-in-mountains-on-summ-2021-08-26-22-35-17-utc_1200x800-2-220x180.jpg",220,180,true],"davenport-blog-thumb-masonry":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2022\/07\/23171942\/Smolio_Blog_young-woman-running-on-bridge-in-mountains-on-summ-2021-08-26-22-35-17-utc_1200x800-2-360x240.jpg",360,240,true],"woocommerce_thumbnail":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2022\/07\/23171942\/Smolio_Blog_young-woman-running-on-bridge-in-mountains-on-summ-2021-08-26-22-35-17-utc_1200x800-2-300x300.jpg",300,300,true],"woocommerce_single":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2022\/07\/23171942\/Smolio_Blog_young-woman-running-on-bridge-in-mountains-on-summ-2021-08-26-22-35-17-utc_1200x800-2-400x267.jpg",400,267,true],"woocommerce_gallery_thumbnail":["https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2022\/07\/23171942\/Smolio_Blog_young-woman-running-on-bridge-in-mountains-on-summ-2021-08-26-22-35-17-utc_1200x800-2-300x300.jpg",300,300,true]},"post_excerpt_stackable_v2":"<p>Can I transfer money to the pension fund with pillar 3a?<br \/>\nPart-time employees often ask us this question.<br \/>\nWe explain what is possible, whether it makes sense and what the consequences are.  <\/p>\n","category_list_v2":"<a href=\"https:\/\/www.smolio.ch\/en\/finanzthemen\/understanding-the-swiss-pension-system\/retirement-and-pension-planning\/\" rel=\"category tag\">Retirement and pension planning<\/a>, <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\/8832","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=8832"}],"version-history":[{"count":4,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/posts\/8832\/revisions"}],"predecessor-version":[{"id":9054,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/posts\/8832\/revisions\/9054"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/media\/5555"}],"wp:attachment":[{"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/media?parent=8832"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/categories?post=8832"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/tags?post=8832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}