You are a cross-border worker, executive, or self-employed, and you are wondering how to optimize your taxes and prepare for your retirement calmly?

The maximum amounts for the 3rd pillar A have been adjusted this year.

Let’s discover together these ceilings and how to get the best out of them.

New Contribution Limits for the 3rd Pillar A in 2025

In 2025, the contribution ceilings for the 3rd pillar A have been revised to adapt to economic developments :

• Employees affiliated with a pension fund (2nd pillar) : you can contribute up to CHF 7,258 per year, an increase of CHF 202 compared to 2024. 

  
  

• Self-employed workers not affiliated with a pension fund : you can contribute up to 20 % of your annual net income, with a maximum ceiling of CHF 36,288, an increase of CHF 1,008 compared to the previous year. 

These adjustments, made approximately every two years by the Federal Council, reflect the evolution of salaries and prices. 

Why Maximize Your Contributions to the 3rd Pillar A ?

Investing the maximum amount in your 3rd Pillar A has several benefits :

• Tax Reduction : the amounts contributed are deductible from your taxable income, thus reducing your annual tax burden. 

  
  

• Retirement Supplement : you build up extra savings to maintain your standard of living once in retirement.

  
  

• Financial Protection : certain contracts include coverage in case of loss of earnings or death, thereby securing your family’s financial future.

Retroactive Buyback Opportunity Starting in 2025

Since 2025, it is now possible to retroactively buy back missing contribution years, over a period of up to 10 years. But be cautious: the year 2025 is the starting point.

Specifically :

• In 2025, you can only buy back the year 2025.

  
  

• In 2026, you will be able to buy back 2025 and 2026.

  
  

• In 2035, you will be able to buy back up to 10 years back, from 2025 to 2035.

  
  

This provision allows you to complete your coverage while optimizing your tax deductions — provided certain conditions are met.

• Income Subject to AHV : you must have received income subject to AHV during the relevant years.

  
  

• Annual Ceiling : the amount bought back cannot exceed the annual ceiling in effect for each year.

  
  

• Justification : you will need to provide proof of the missing contributions for the relevant years. 

Tips for Optimizing Your Contributions

1. Plan Your Contributions : spread them throughout the year to smooth your saving effort and maximize tax benefits.

   
   

2. Anticipate the End of the Year : ensure that your contributions are made before December 31 to be taken into account in the current tax year.

   
   

3. Consult an Expert : a financial adviser can help you develop a strategy tailored to your personal and professional situation.