{"id":365,"date":"2024-11-07T12:00:46","date_gmt":"2024-11-07T11:00:46","guid":{"rendered":"https:\/\/depigest.ch\/?p=365"},"modified":"2024-11-07T10:57:42","modified_gmt":"2024-11-07T09:57:42","slug":"3rd-pillar-a-buyback-deductible-from-january-1-2025","status":"publish","type":"post","link":"https:\/\/depigest.ch\/en\/fiscalite-en\/3rd-pillar-a-buyback-deductible-from-january-1-2025\/","title":{"rendered":"3rd Pillar A: buyback deductible from January 1, 2025"},"content":{"rendered":"<p>From January 1, 2025, an individual with a gainful employment in Switzerland will be able to buyback unpaid contributions to their 3rd pillar A for up to ten years, <em><strong>subject to certain conditions<\/strong><\/em>.<\/p>\n<p>The<em><strong> tax-deductible<\/strong><\/em> buyback (in addition to the ordinary 3rd pillar A contribution) will be <em><strong>CHF 7,258<\/strong><\/em> (for the year 2025).<\/p>\n<p>To be able to deduct the buyback of unpaid contributions for tax purposes, you must meet the following conditions:<\/p>\n<p>&#8211; they must have a contribution gap in their 3rd pillar A (i.e. they must not have paid the maximum authorized contribution each year)<\/p>\n<p>&#8211; be gainfully employed in Switzerland<\/p>\n<p>&#8211; have received income subject to AHV in both the year in which the buyback is made and the year for which the buyback is requested<\/p>\n<p>&#8211; you must have paid the full maximum ordinary 3rd pillar A contribution<\/p>\n<p>Our Tax team is at your entire disposal to assist you on this matter.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>From January 1, 2025, an individual with a gainful employment in Switzerland will be able to buyback unpaid contributions to their 3rd pillar A for up to ten years, subject to certain conditions. The tax-deductible buyback (in addition to the ordinary 3rd pillar A contribution) will be CHF 7,258 (for the year 2025). To be [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-365","post","type-post","status-publish","format-standard","hentry","category-fiscalite-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/depigest.ch\/en\/wp-json\/wp\/v2\/posts\/365","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/depigest.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/depigest.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/depigest.ch\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/depigest.ch\/en\/wp-json\/wp\/v2\/comments?post=365"}],"version-history":[{"count":2,"href":"https:\/\/depigest.ch\/en\/wp-json\/wp\/v2\/posts\/365\/revisions"}],"predecessor-version":[{"id":369,"href":"https:\/\/depigest.ch\/en\/wp-json\/wp\/v2\/posts\/365\/revisions\/369"}],"wp:attachment":[{"href":"https:\/\/depigest.ch\/en\/wp-json\/wp\/v2\/media?parent=365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/depigest.ch\/en\/wp-json\/wp\/v2\/categories?post=365"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/depigest.ch\/en\/wp-json\/wp\/v2\/tags?post=365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}