BVG buy-ins in Switzerland: deductibility and the three-year rule
Published 2026-10-19 · Updated 2026-10-19 · 3 min read · 3 sources · Verified Swiss federal benchmarks
Direct answer
Voluntary BVG buy-ins (Einkauf) are tax-deductible in the year you pay, within limits set by your pension fund. Each buy-in starts a three-year waiting period before you may withdraw that money as a lump sum at retirement. BVG applies from CHF 22,680 annual salary, with coordination deduction CHF 26,460 and insured salary capped at CHF 90,720.
Key facts
- Entry threshold CHF 22,680; coordination deduction CHF 26,460; max insured salary CHF 90,720.
- Minimum insured salary CHF 3,780; age-based credit rates 7%, 10%, 15%, 18%.
- Buy-ins are deductible but trigger a 3-year block on lump-sum withdrawal of those amounts.
- Reference age 65; early or late retirement uses fund-specific conversion factors.
- Pillar 3a limits: CHF 7,258 with a pension fund, CHF 36,288 without.
What a buy-in is
Mandatory BVG credits run 7%, 10%, 15%, or 18% by age on insured salary (min CHF 3,780). Gaps from part-time or late entry may be purchasable as Einkauf from private savings with a tax certificate.
Buy-ins do not increase AHV. Full AHV needs 44 years; each missing year cuts roughly one forty-fourth of a full pension.
Tax saving vs liquidity
The main immediate benefit is income tax deduction in the payment year. The main cost is tying up cash inside the pension wrapper with fund-specific investment returns and exit rules.
Assume (not a forecast) you buy in CHF 50,000 while your marginal income tax rate is 30%. The direct tax saving might be about CHF 15,000 in that year. You trade liquid francs today for a higher future pension or a larger taxed lump sum later.
If you plan to retire in two years and want 100% capital, a fresh buy-in can force you to delay lump-sum withdrawal on that slice until three full years have passed. Some funds also restrict buy-ins while you are still actively insured.
- 1Request Einkaufsspotenzial and rules from your pension fund.
- 2Check whether buy-in is allowed while still employed (some funds restrict active staff).
- 3Estimate marginal tax saving with your cantonal tax office or advisor.
- 4Confirm the three-year lock against your planned retirement date and capital vs pension choice.
- 5Pay before year-end if you want deduction in that tax year; keep the fund’s confirmation for filing.
Worked example: buy-in vs 3a (illustration)
Assume (not a forecast) you have CHF 30,000 to invest before year-end. You already contribute the maximum CHF 7,258 to pillar 3a because you belong to a pension fund. An extra CHF 30,000 buy-in might save about CHF 9,000 tax at a 30% marginal rate, while the same CHF 30,000 into a taxable account has no income deduction.
The buy-in portion remains subject to the three-year capital lock and fund conversion rules at retirement. Pillar 3a cannot be split across accounts; each account is withdrawn in full when you use it for housing, self-employment, or permanent departure.
When it tends to pay—and when it does not
Buy-ins suit high earners with years until retirement and tax to save. They suit poorly if you need cash soon or want full BVG capital within three years of payment.
Compare with 3a (CHF 7,258 / CHF 36,288) and mortgage repayment.
Common mistakes
Large buy-in just before retirement without the three-year capital lock.
Expecting buy-in to fix AHV; divorce splits marriage-period BVG 50/50.
FAQ
- Is there a maximum buy-in per year?
- Your fund caps buy-in at your disclosed open amount.
- Can I buy in after retiring?
- Usually only while actively insured—check with your fund.
- Does buy-in increase OASI?
- No. Buy-ins affect BVG only.
- What if I divorce after a buy-in?
- Marriage-period BVG is split (Vorsorgeausgleich)—seek legal advice.
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Keep reading
- Pension or lump sum in Switzerland: how to decideAt retirement you often choose between a monthly BVG pension and a one-time capital payout from your pension fund. A full AHV pension in 2026 is CHF 1,260–2,520 per month; couples are capped at CHF 3,780. Lump sums are taxed separately at a reduced rate, but buy-ins must stay in the fund for at least three years before you withdraw capital.
- Retiring early in Switzerland: pension reductions and cash needsEarly retirement is possible but pensions are permanently reduced. AHV can start before 65 with a lower monthly amount; deferral by 1–5 years increases it instead. Plan for health premiums (franchise CHF 300–2,500, retention 10% cap CHF 700) and lost salary years that also cut AHV (1/44 per missing year toward 44 years).
- Using Pillar 3a to buy a home in SwitzerlandPillar 3a allows early withdrawal for purchasing or building owner-occupied residential property in Switzerland. Annual contribution limits are CHF 7,258 with a pension fund and CHF 36,288 without. Withdrawals are taxed separately at a reduced rate; accounts cannot be split, so you withdraw from each 3a account as a whole.
- Guide: Swiss gross-to-net salary in 2026: AHV, ALV, BVG and taxes explainedIn Switzerland, mandatory employee social security and pension deductions reduce gross salary by roughly 10% to 16% before income tax: 5.30% for AHV/IV/EO, 1.10% for ALV (up to CHF 148,200), ~1.3% for NBU/KTG, and 3.5% to 9.0% of coordinated salary for the 2nd-pillar pension (BVG/LPP).
- Guide: Pillar 3a maximum for 2026: CHF 7,258 or 20% of incomeIn 2026 you can pay up to CHF 7,258 into Pillar 3a if you have a pension fund. Without one, the limit is 20% of net earned income, up to CHF 36,288.