Identify the source of the original funds
Look at the purchase statement, mortgage papers and pension confirmations rather than relying on a note that says “pension money”. A 3a early withdrawal for your own home does not have the same sale repayment rule as an advance from an occupational pension fund. UBS explains that an early 3a withdrawal does not have to be repaid on sale and that it cannot be repaid as an early-withdrawal repayment. That does not cancel the mortgage or release an existing pledge. The lender and any pension institution involved should confirm their own position before the sale calculation is final.
Make a separate line for occupational pension money
If the property was also funded by a second-pillar home-ownership advance, consult the occupational pension institution. The FSIO explains the general repayment requirement on sale and exceptions, including the possibility of holding proceeds for eligible reinvestment under conditions. The relevant transaction and deadlines are fact-specific. A written statement showing what must be transferred and to whom is more useful than applying a general rule to the full sale price. Confirm which restrictions or entries the notary needs to deal with, and do not assume that a planned purchase automatically qualifies for an exception.
A hypothetical closing statement
Assume a household originally withdrew CHF 30,000 from 3a and CHF 45,000 from its pension fund. Assume an ordinary sale to a third party, sufficient proceeds, and written confirmation that the whole outstanding pension-fund advance must be repaid. Under these assumptions, the pension repayment line is CHF 45,000, not CHF 75,000. There is still a mortgage payoff and there may be transaction charges and taxes. If the CHF 30,000 was pledged instead of withdrawn, ask the lender to confirm the release or replacement of collateral. This example is not a closing statement or tax estimate.
Give the notary a usable summary
For each source, write down the institution, the original date and amount, whether it was a withdrawal or a pledge, and who will confirm the current status. Attach the original evidence rather than relying on an old budget spreadsheet. If you intend to reinvest in another home, ask about the documentation before scheduling the sale and purchase around the same proceeds.
Rebuild the retirement plan separately
The absence of a 3a repayment obligation does not restore the retirement balance that was drawn down. Ask for a fresh pension projection that reflects the missing capital. If you remain eligible to contribute to 3a, ordinary future contributions follow their annual limits; they are not repayments of the withdrawal. A separate catch-up mechanism for eligible contribution gaps does not recreate a right to repay a home purchase withdrawal. Compare future savings inside and outside tied retirement provision with the cash needed for your next property or living costs, and ask the tax authority about any specific tax questions.
Sources & further reading
OFAS / FSIO — Troisième pilier