Voluntary buy-in into your pension fund: how to save tax in 2026

A voluntary buy-in into your pension fund saves you taxes and improves your retirement provision. Select your pension fund below so that we can show you the right information for your buy-in.

An example: for a married couple with two children and a taxable income of CHF 200 000, a buy-in of CHF 50 000 reduces taxes by up to CHF 19 463, depending on the place of residence.

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How much tax can you save with a buy-in into your pension fund?

Our buy-in calculator shows you how much a voluntary buy-in reduces your tax burden and how much additional retirement capital you build up. Simply enter the buy-in amount you would like to pay in.

  1. Calculate tax savings

    Calculate your tax savings.

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  2. Save taxes with staggered withdrawals

    Calculate the effect that staggering the purchase has on your taxes and retirement pension. The amount is divided by the number of years.

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  3. Adjust interest and conversion rates

    Calculate the impact of other interest and conversion rates on your pension fund.

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Your annual tax amount with purchase

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Your annual tax amount without purchase

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Your additional retirement capital

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CHF in thousand
Years

Increase in retirement pension

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How to pay in your buy-in

In myPensPortal, you receive the payment instructions for your buy-in after a short process. For larger amounts, it is worth planning the buy-in with your advisor beforehand.

To deduct the buy-in in your 2026 tax return, it must be credited to your pension account by mid-December.

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What a buy-in with PensFlex and PensUnit offers you

With us, your retirement assets belong entirely to you, because there is no redistribution from young to old. Unlike the 1st pillar and many traditional pension funds, your capital remains fully in your ownership.

Your benefits

  • You strengthen your retirement provision and can deduct the buy-in from your taxable income.
  • The restitution of buy-in deposits in the event of death is guaranteed.
  • Your assets are not redistributed to pensioners.
  • You have attractive return opportunities within your personal investment strategy.
  • When you withdraw the money, you benefit from a reduced tax rate.

Good to know

  • Your capital is tied up in your retirement provision.
  • Benefits resulting from buy-ins cannot be withdrawn as a lump sum for three years.
  • With PensFlex, a negative return reduces your retirement assets.

What you should know before a buy-in into your pension fund

Here is an overview of the most important rules.

What is a voluntary buy-in into a pension fund?
A voluntary buy-in is an additional payment into the pension fund. It improves your retirement benefits and can generally be deducted in full from your taxable income, just like payments into pillar 3a. If you live abroad, please check the deductibility with the tax authority beforehand.
By when do I need to pay in for the buy-in to count in 2026?
Buy-ins are possible at any time, provided you have buy-in capacity. According to a recent Federal Supreme Court ruling, the date the amount is credited to the pension account is decisive for the tax deduction. We therefore recommend paying in the amount by mid-December.
Which income should I enter in the buy-in calculator?
Use the net income shown on your salary certificate. This way, the calculation matches your tax return as closely as possible. The calculator shows your tax amount without and with a buy-in. The difference is your personal tax benefit.
Is it worth spreading a large buy-in over several years?
Due to tax progression, the tax benefit is often greater if you pay a large amount in several tranches over a few years rather than all at once. You can try this out in the buy-in calculator under “Number of tranches”. For planning over several years or with a view to your retirement, we will be happy to advise you personally.
Can I make a buy-in after an advance withdrawal for home ownership?
Voluntary buy-ins are only possible again once the entire advance withdrawal has been repaid. Pledges are not affected. The repayment itself is not tax-deductible. The reclaim of the capital tax paid on the advance withdrawal remains reserved.
Is there a lock-in period after a buy-in?
Yes. Benefits resulting from buy-ins may not be withdrawn as a lump sum within three years of the payment. If you are planning to retire with a lump-sum withdrawal, it is best to discuss the timing with us.
What applies if I have moved to Switzerland from abroad?
Special rules apply to people who have moved to Switzerland from abroad on or after 1 January 2006 and have never been affiliated with a Swiss pension institution. In the first five years after joining, the buy-in amount may not exceed 20% of the insured savings salary.
What applies after a divorce?
First, the gap created by the divorce payout is closed. Ordinary buy-ins are possible after that. Buy-ins to close a gap resulting from divorce are not subject to the three-year lock-in period.
Can I finance early retirement with a buy-in?
Yes. Once the buy-in capacity under the regulations has been exhausted, you can make additional contributions towards early retirement. You benefit from the same tax advantages as with an ordinary buy-in.
Which assets reduce my buy-in capacity?
  • Assets in vested benefits accounts or vested benefits policies, for example with PensFree, independent or third-party foundations
  • Any excess capacity from the basic pension plan
  • Retirement benefits already drawn as a pension or lump sum
  • For self-employed persons, pillar 3a assets exceeding the prescribed maximum amount

Buy-ins into the pension fund explained in two minutes

Expert article by Mario Bucher

What happens to voluntary buy-ins in the event of death?

The consequences vary considerably depending on the pension fund. Find out what to look out for when making a buy-in.

Read article

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