The exception is not a business credit line
Tied retirement provision is not a working capital account. Early access may be possible if you establish self-employment in Switzerland and are no longer subject to compulsory occupational pension provision. FTA Circular 18a also deals separately with changing self-employed activity in Switzerland. The compensation office determines OASI status from the facts. A business registration, invoice or company incorporation alone does not demonstrate eligibility.
A one-year window and an arrangement to close
The FTA states a one-year window from the start of eligible self-employment or the qualifying change of self-employed activity. It also says the relevant balance must be paid in full and the pension arrangement closed. Ask the foundation which date and documents it will accept. If you are married or in a registered partnership, also confirm the written consent required before payout. Do not make a non-refundable deposit on the assumption that the withdrawal will be accepted.
A CHF 12,000 purchase is not a CHF 12,000 withdrawal
Suppose a dressmaker needs CHF 12,000 for a machine and holds one CHF 42,000 3a account. Under this exception, she cannot withdraw only CHF 12,000 from that account. Even if eligible, she needs to compare closing the entire arrangement and its tax consequences with delaying the purchase, buying used equipment or arranging business finance. Cash left after the purchase is no longer 3a capital and cannot simply be put back outside contribution rules.
Build two budgets
Prepare a business launch budget and a household reserve, accounting for irregular bills, social contributions and time to first receipts. Get an official estimate of separate lump-sum tax for your circumstances. If your 3a is a policy, ask which guarantees would end and what value could be paid out. Finally, compare the cost of financing the workshop with the cost of reducing long-term retirement savings.
Evidence to gather before placing an order
Ask the foundation for its document list before ordering equipment. The OASI compensation office decision, dates, pension membership or termination evidence and records relating to the activity may matter. Provide precise dates, particularly if work began before administrative recognition. Have a second timetable if the decision takes longer than expected. If bridge financing is an option, ask for its total cost and test whether that cost is still acceptable if the 3a withdrawal does not go ahead.