Pillar 3a (Tied pension provision)

Third pillar of Swiss social security, voluntary and tax-advantaged. Contributions are deductible from taxable income within legal limits: CHF 7,056/year for employees with a 2nd pillar (2026), CHF 35,280/year for self-employed without a 2nd pillar. Assets are locked until 5 years before retirement age (with exceptions: property purchase, permanent departure from Switzerland, self-employment).