📊Division of 3a Accounts
Spread your 3rd pillar withdrawals across multiple years to reduce the tax burden on capital withdrawal.
Not Active
This optimisation is not yet applied
How it works
When withdrawing from pillar 3a, the so-called capital payment tax is incurred. The individual cantons use different calculation systems and rates to calculate this tax.
3a savers can reduce the capital payment tax, in some cases considerably, via a staggered withdrawal from multiple accounts.
With pillar 3a, it is worth splitting the pension assets into several accounts. By withdrawing from different accounts in different years, you can reduce the progressive tax rate applied to each withdrawal.
✅ Benefits
- ✓Can significantly reduce capital withdrawal tax (progressive rates)
- ✓Simple to implement — just open multiple 3a accounts
- ✓Works in all cantons, though savings vary
- ✓No additional cost to maintain multiple accounts
⚠️ Things to Consider
- !Must be planned years in advance (accounts need to exist before withdrawal)
- !Each account must be withdrawn completely (no partial withdrawals)
- !Withdrawals must be in different tax years for maximum benefit
- !Optimal number of accounts depends on your total 3a assets and canton