THIRD PILLAR & RETIREMENT

A retirement plan.
That fits your life.

Understand your third-pillar options before committing. We compare your goals, monthly budget, investment exposure, protection and flexibility.

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Compare source tax, TOU and 3a

20–30 minutes · English or French · No obligation

Simulate my third pillar

TOU for residents and frontier workers · identify my situation

TOU · ALL WITHHOLDING-TAX PROFILES · 2026

TOU: understand your position, then compare.

Geneva frontier worker, Swiss resident or another situation: start here. TOU is a recalculation of your overall tax, with or without Pillar 3a. Your tax domicile, the competent canton and the household’s worldwide position determine the next step.

Annual source tax withheld

TOU with current deductions and current 3a

Same TOU, with an additional 3a payment

First check access or an obligation to use TOU. Then compare A − B, B − C and A − C. Passing the 90% test or being allowed to pay into 3a does not establish a tax advantage.

1. Identify my TOU situation

My tax domicile for 2026Competent Swiss tax cantonMy salary is subject to Swiss source withholdingTax householdMy year and tax situationPermit / nationality · indicative only

For a resident, start with the canton of tax domicile. For a non-resident, use the canton that levies the Swiss source tax, not a Swiss residential commune. Multiple cantons or uncertain treaty treatment require verification. A permit alone does not establish TOU eligibility.

Calculation coverage: standard Swiss-resident situations can use the official FTA estimate below. Non-residents and complex situations use a detailed preparation worksheet, an indicative access check where relevant, and a comparison using B and C copied from the same identified official Swiss calculator. An automatic full non-resident tax-return calculation is not available on this website.

JavaScript is needed for routing. The resident and non-resident sections remain available below; select the one matching your tax domicile.

← Change my TOU profile

SWISS RESIDENTS · WITHHOLDING TAX · 2026

Is TOU worthwhile for me? And what does Pillar 3a change?

A guided comparison for employees living in Switzerland and taxed at source, including permit B holders. Enter annual salary-certificate figures and household expenses; the FTA calculation service estimates ordinary taxes for your commune. No taxable-income figure to work out yourself.

What your employer withholds

Ordinary taxes with your current 3a payments

Ordinary taxes with an additional 3a payment

Provenance: A is the source tax actually entered from the salary certificate. Resident B and C come from the official FTA service for tax year 2026. Only the differences A − B, B − C and A − C are calculated locally by this website.

Prefer the full official calculator? Open the FTA tool →

Before you begin: documents, scope and TOU rules

Prepare each spouse’s salary certificates (all Swiss jobs), annual withholding, ages, children’s ages, actual health premiums and subsidies, commuting and meal expenses, rent, debt interest, taxable savings/assets and 3a certificates. Enter CHF for the whole of 2026; use 0 when absent. An unknown amount is not zero. In an unfinished year, use a consistent full-year projection for every field.

This estimate covers a full year in one Swiss commune, salaried income, a standard household and ordinary 3a payments. Foreign income/assets, property, self-employment, arrival/departure, a move, shared custody, a family-status change, special deductions or 3a catch-up payments need a full cantonal calculation. For those cases, do not treat this estimate as a recommendation.

Swiss-resident employees taxed at source can generally request TOU even below CHF 120000. The 90% test concerns non-residents. TOU is mandatory from CHF 120000 gross annual employment income for one person, without adding spouses’ salaries; other income, taxable wealth and cantonal rules may also trigger it. A permit alone does not determine tax status.

For tax year 2026, the ordinary request deadline is 31 March of the following year and cannot be extended; an earlier departure has its own deadline. Once requested by a resident, TOU cannot be withdrawn and generally continues in subsequent years while source taxation applies. Payroll withholding continues and is credited against the ordinary assessment. Verify your canton’s procedure before filing.

1. Your household and salary certificates

Your situationFigures entered for tax year 2026Tax domicile: commune or postcode

Select your tax commune · all 26 cantonsTax householdDependent children: ages, separated by commasAlready subject to TOU in a previous year?

Use your family situation at the end of 2026. Unmarried partners are separate tax households: enter only your figures. Claim only children allocated to your tax household. For shared custody or a change during the year, use a cantonal review.

You

Age at year endReligious affiliation8 · Total gross salary · CHF9 · AVS/AI/APG/AC/ANP contributions · CHF10.1 · Ordinary pension contributions · CHF10.2 · Pension buybacks on the certificate · CHF11 · Net salary, before source tax · CHF12 · Annual source tax withheld · CHFPension-fund affiliation for all of 2026?

Add boxes across every Swiss salary certificate for the same person, including bonuses and benefits in kind. Box 11 = 8 − 9 − 10.1 − 10.2; it already includes payroll deductions. Do not subtract source tax from box 11. For a spouse with no paid work, enter 0 in all six salary boxes. Any non-zero box 10.2 or separate pension buyback needs an official full-return calculation; the supported FTA path stops without a result.

I confirm a full year in this commune, a standard family situation and only Swiss salary/financial income and assets; no property, foreign allocation, self-employment, special status or deductions requiring a full return.I agree to send these financial figures and household parameters, via this website, to the FTA calculation service. No name, document or identifier is requested. This website does not save the entries or send them to advertising services.

For this comparison the entered year-end net assets are kept identical in B and C. Any additional wealth-tax reduction caused by funding the new 3a payment from those assets is not modelled.

Official Swiss sources and exact calculation provenance

Tax year 2026. Basis verified on 2026-10-20. A is the household’s annual withholding copied from salary certificates. B is ordinary tax returned by the official FTA detailed calculator with existing 3a. C is the same official calculation with existing plus additional 3a. The website performs only A − B, B − C and A − C; it applies no private rate or substitute result.

Federal official calculation and legal basis

Official cantonal calculation and procedure

The FTA service incorporates commune- and canton-specific parameters for supported resident estimates. TOU access, filing, special allocations and the final assessment remain with the competent canton. A cantonal calculator is official only when it is published by that Swiss authority; it is not replaced by a private calculator.

← Change my TOU profile

TOU · NON-RESIDENTS & COMPLEX SITUATIONS · 2026

My non-resident or complex TOU dossier

Prepare the full household position, then compare results copied from the same identified official Swiss calculator. The automatic resident model is not an international tax-return calculator.

2. Open the detailed household preparation worksheet

2. Prepare the full household position

This worksheet does not calculate a full tax return. It organises the figures needed for the official cantonal calculation and can transfer the gross totals into the indicative 90% check. All entries stay in this page; no data is sent or saved by this worksheet.

Use annual 2026 figures in CHF, including both spouses/registered partners. Convert foreign amounts consistently using the appropriate official rate; retain the original amounts and exchange-rate evidence for your return. Zero means absent; a blank expense means not yet verified. Do not upload documents or enter names, addresses or tax identifiers here.

Dependent children: ages separated by commasEx-officio / exception / eligibility position

You

Worldwide income and its Swiss-taxable share

For each line enter the worldwide gross total, then the part taxable in Switzerland under the applicable treaty/rules. The Swiss share must not exceed the total. Income location is not determined by where an employer or bank is based. Count each amount once.

Salary certificates from Swiss employment · box 8 · worldwide total · CHFSalary certificates from Swiss employment · box 8 · Swiss-taxable part · CHFOther salary not already included above · worldwide total · CHFOther salary not already included above · Swiss-taxable part · CHFGross rent and imputed rental value worldwide · worldwide total · CHFGross rent and imputed rental value worldwide · Swiss-taxable part · CHFGross interest and dividends worldwide · worldwide total · CHFGross interest and dividends worldwide · Swiss-taxable part · CHFPensions and maintenance received · worldwide total · CHFPensions and maintenance received · Swiss-taxable part · CHFOther gross income, including international-organisation income · worldwide total · CHFOther gross income, including international-organisation income · Swiss-taxable part · CHF

Salary certificate, withholding and 3a

9 · Payroll social contributions · CHF10.1 · Ordinary pension contributions · CHF10.2 · Pension buybacks on the certificate · CHF11 · Net salary before source tax · CHF12 · Swiss source tax withheld · CHFExisting ordinary 3a contributions · all plans · CHFNew ordinary 3a contribution to test · CHFPension affiliation for the full yearVerified gross earned income after AVS/AI/APG/AC for the 20% 3a limit, if no pension fund · CHF

For any 3a amount, I have checked contribution eligibility, affiliation and the proposed deduction; no catch-up contribution is included.

Spouse / registered partner

Worldwide income and its Swiss-taxable share

Salary certificate, withholding and 3a

For any 3a amount, I have checked contribution eligibility, affiliation and the proposed deduction; no catch-up contribution is included.

Official ordinary 2026 3a basis (FTA Circular 18a and OPP 3): CHF 7258 with a pension fund; without one, 20% of gross earned income after AVS/AI/APG/AC, capped at CHF 36288. A cross-border worker’s Swiss deductibility must still be confirmed in the TOU. Catch-up contributions are excluded.

Household expenses, assets and international allocation

Annual health premiums before subsidies · CHFHealth premium subsidies · CHFYour annual eligible commuting expenses · CHFPartner’s annual eligible commuting expenses · CHFYour eligible extra meal expenses · CHFPartner’s eligible extra meal expenses · CHFOther work expenses, after employer reimbursements · CHFEligible childcare expenses, after subsidies · CHFAnnual housing rent, excluding ancillary charges · CHFPrivate debt interest, not principal repayments · CHFMaintenance paid · CHFEligible training expenses · CHFPotentially deductible uninsured medical expenses · CHFPotentially deductible donations · CHFSwiss gross assets, including Swiss property · CHFForeign gross assets, including property · CHFWorldwide outstanding debts · CHF

These are preparation figures, not automatically admitted deductions. A full return establishes caps, work/meal eligibility, rental value, capital/debt and interest allocations, personal allowances, income taxable in Switzerland and worldwide income used to determine the rate. Swiss 3a/occupational-pension assets are not ordinary taxable assets; foreign pension arrangements require review.

I have verified the income allocations; a treaty/telework or property allocation is not being guessed.

3. Non-residents: indicative 90% eligibility test — not a tax calculation

Enter annual gross income for 2026, all converted to CHF. For a married couple include both spouses. Count income according to where it is taxable, not where the employer or bank is located. Zero is allowed; blank means unknown.

Household situation My gross income taxable in Switzerland · CHF My other worldwide gross income · CHF

Include rent, interest, dividends, maintenance received and other relevant income. International-organisation income must also be included in the official test. Property, rental value and international allocations need review with the official worksheet. A spouse working in Vaud may have income taxable in France under the frontier-worker agreement. Telework can change the allocation.

Special situation requiring review?

Swiss-taxable share of worldwide gross income—

Complete the income fields to see your indicative result.

Eligibility formula from the official rule: Swiss-taxable gross income ÷ household worldwide gross income × 100. The unrounded result must be at least 90%. This is an access test, not a tax calculation; it does not decide treaty treatment, exceptions, ex-officio TOU or 3a suitability.

Below 90% does not resolve every case

Geneva lists exceptions involving insufficient income for deductions in the residence country, treaty-recognised foreign pension contributions, and qualifying equal shared custody. TOU can also be imposed ex officio, for example with Geneva property or self-employment, including certain spouse situations. Ask the competent cantonal tax authority to determine these cases under the official rules.

4. Compare the validated ordinary-tax scenarios

Use the same tax year, household and international allocation for B and C. Enter the final total Swiss ordinary tax (cantonal, communal, federal and applicable wealth tax), before crediting withholding; never enter just the balance payable. B includes current 3a and all current deductions; C changes only the additional 3a contribution and its verified tax consequences.

Official-result rule: obtain B and C from the same official Swiss federal or cantonal calculator, for the same tax year, household, residence and international allocation. A is the source tax actually shown on the salary certificate. This website calculates only A − B, B − C and A − C.

Open the official Geneva 2026 calculator

Geneva: choose the correct residence status, including “abroad” for non-residents. Use the estimation steps 1–3 for both scenarios; the following steps concern instalment requests. This does not file a TOU request. If the official online form cannot model your allocation, stop the comparison: no substitute amount should be invented. Contact the competent cantonal authority. For another canton, follow only its official tool and procedure.

Official Swiss calculator used · authority and tool nameOfficial result/calculator HTTPS link A. Annual source-tax baseline, without TOU · CHF B. Total Swiss tax copied from the official calculator: TOU without new 3a · CHF C. Total Swiss tax copied from the same official calculator: TOU with new 3a · CHF New ordinary 2026 contribution · CHF

Ordinary personal 2026 limit: CHF 7258 with a pension fund; without one, 20% of verified gross earned income after AVS/AI/APG/AC, capped at CHF 36288. Existing contributions across all 3a plans count towards the limit. Catch-up contributions are excluded here. Obtain confirmation of eligibility and deduction before using scenario C.

I copied B and C from the same identified official Swiss federal or cantonal calculator for tax year 2026, with the same household, residence and international allocation. I did not use a private calculator. TOU eligibility and the proposed deduction have been checked. No tax request is being submitted.

The difference that matters

TOU alone versus source tax · A − B—

Extra tax saving from 3a within TOU · B − C—

Overall Swiss-tax difference · A − C—

The website subtracts the official amounts entered. No tax amount or saving is assumed.

Positive = lower Swiss tax in the official results entered; negative = additional Swiss tax. This is local arithmetic on A, B and C, not another official tax calculation or a guarantee. The 3a contribution is money committed to your pension, not a tax refund. French tax, costs, investment risk and tax on withdrawal are not included.

Before requesting TOU

For non-residents, a voluntary TOU request is renewed each year and eligibility must be checked again. A request cannot be withdrawn because the final bill is unfavourable. For Swiss residents, TOU normally continues while source taxation applies. The ordinary 2026 deadline is 31 March 2027; an earlier departure has its own rules. Verify any obligation or ex-officio case with the competent canton.

This preparation worksheet, the 90% test and the comparison run only in your browser, with no saving or transmission of their entries. The separate standard-resident estimate uses the FTA service only after its own agreement. Official links open external services with their own privacy terms. Foreign-country tax, tax credits and 3a withdrawal tax need their own review; a Swiss-only difference is not the household’s global tax result.

Official Swiss calculation bases

FTA · official Swiss tax calculator FTA · source-tax bases and federal scales FTA Circular 45 · resident and non-resident TOU FTA · Circular 45 annexes and current circular register Fedlex · Federal Direct Federal Tax Act (FDTA/LIFD)Fedlex · Source Tax Ordinance (OIS)FSIO · Pillar 3a rules and official limits FSIO · Circular 18a on Pillar 3a contributions and benefits FTA · official foreign-exchange rates French frontier-worker agreement · official FTA information

Official cantonal calculators and procedures

Geneva: 90% test and official worksheet Geneva: eligibility, exceptions and ex-officio TOU Geneva: official 2026 tax calculator Geneva: official tax-estimation tools by year Geneva: source-tax calculator Geneva: ordinary 3a deductions Geneva: deadline and irreversible request FTA · official contacts and tools for all 26 cantons

Separate French filing information — not used in the Swiss calculation

France: official cross-border tax reporting information

Calculation bases verified on 2026-10-20. Geneva-specific exceptions are shown only for Geneva; other cantons require their own procedure.

Review my complete TOU position with Mathias

JavaScript is needed for the checks. You can still use the official links above or arrange a review.

Advanced shortcut · 3a only, from taxable income

PILLAR 3A / OFFICIAL SWISS TAX CALCULATIONS

Already know your taxable income? Quick 3a estimate.

Enter your situation and the contribution you are considering. We compare two calculations from the Federal Tax Administration: without and with that additional pillar 3a deduction.

Your situation · 2026

Ordinary income-tax estimate for Swiss residents. For taxation at source or cross-border situations, let’s check your eligibility together first.

Loading the verified official Swiss basis…

Commune or postcode

Select your tax commune

Household tax statusAges of dependent children · optionalSeparate ages with commas. Leave empty if none.Your church-tax affiliation

Cantonal taxable income · CHFFederal taxable income · CHF

Use annual taxable income after your other deductions, but BEFORE the new 3a contribution you enter below. These figures are not your gross salary. For joint assessment, enter the household totals. If your figures already include this new deduction, add it back first.

Where can I find these figures?

Check your latest tax assessment or tax-return calculation for separate cantonal and federal taxable income. Adjust them for the year you are estimating. If you do not know them, book a call rather than treating your gross salary as taxable income.

Your second-pillar affiliation

3a already paid / planned elsewhere · CHFAdditional 3a contribution to compare · CHF

The allowance shown is for your own ordinary annual contributions across all your 3a plans, not a combined allowance for a couple. Catch-up contributions are excluded.

When you click Calculate, your financial and household inputs are sent through this website to the Federal Tax Administration calculation service. We do not save your entries or use them for advertising. Hosting services may process technical request logs.

Difference between the two official tax results—

Local subtraction · contribution minus tax difference—

Local monthly division—

Annual taxes before—

Annual taxes after—

Your estimate will appear here.

2026 tax data · Swiss Federal Tax Administration. The annual taxes before and after are official service outputs; taxable wealth is fixed at zero in both scenarios. The displayed difference and effective cost are local arithmetic, not an assessment.

Review my result with Mathias Prefer the official calculator? Open it here.

Put the saving to work thoughtfully.

You could use the saving to ease your household budget, build an accessible emergency reserve, or fund additional long-term saving. Extra 3a contributions remain subject to your annual allowance. Compare the complete plan: fees, insurance protection, investment risk and flexibility all matter.

For ordinary 2026 contributions: CHF 7258 with a pension fund; without one, up to 20% of eligible earned income, capped at CHF 36288. These parameters come from the FSIO and OPP 3. This tool excludes catch-up contributions and assumes eligibility. Pillar 3b does not have the same general 3a deduction. 3a withdrawal is restricted and benefits are taxed when paid out. Source-tax and cross-border situations require an individual check.

FTA: official tax calculator FSIO: pillar 3a rules and contribution limits Fedlex: OPP 3, article 7

EXPLORE YOUR THIRD PILLAR

Your savings. A possible future.

Explore monthly savings and illustrative retirement scenarios, then discuss the options that fit you.

Loading the verified official 3a basis. The return assumptions below are illustrative and are not tax calculations.

A clearer starting point

Choose your goal and budget. See what regular contributions could become under three hypothetical returns, without providing contact details.

Your simulation stays in your browser until you choose to send an enquiry.

WHAT WE WILL LOOK AT TOGETHER

Understand the details.
Choose with confidence.

Pillar 3a & 3b

Clarify the role of each pillar, your eligibility and how each could fit your wider pension plan.

Saving & investing

Compare banking and insurance structures, investment risk, fees and the time you have before retirement.

Protection & flexibility

Review life cover, premium waiver where offered, payment commitments and the consequences of changing or stopping a plan.

YOUR ADVISER / MATHIAS SUDRES

Let’s start with your situation.

I will take the time to understand what matters to you, explain the choices and help you compare suitable options. You can ask questions and decide at your own pace.

01 · Review your needs and current arrangements.

02 · Compare benefits, costs and important limitations.

03 · Agree on the next steps, if you want to proceed.

One plan.
More than saving.

Build retirement capital

Regular contributions and an investment strategy matched to your horizon. Market-linked capital can rise or fall.

Explore the options+02

Protect your family

Life cover can provide an agreed death benefit to eligible beneficiaries, subject to the policy terms.

Explore the options+03

Keep the plan going

Premium waiver can cover future premiums after qualifying disability, subject to waiting periods and policy conditions.

Explore the options+

THE FRAMEWORK MATTERS

3a or 3b?
Start with your priorities.

Retirement, with tax benefits

For people with eligible Swiss earned income. Contributions can reduce taxable income within the annual limit. Access is restricted to retirement and legally permitted early withdrawals; withdrawal tax applies.

Protection beyond the 3a framework

No statutory 3a contribution ceiling. An insurance contract can support other savings and protection goals. Flexibility depends on the policy; tax treatment depends on your canton, circumstances and contract.

Know the commitment

Insurance plans have savings, protection and administration costs. Early surrender may return less than you paid in, particularly in the first years. We compare the premium split, surrender values, investment risks and options to change contributions before you commit.

Further reading: ch.ch — Third pillar · AXA — Assurance-vie

Before we talk

Is the first call free?

Yes. The initial 20–30 minute conversation is free and without obligation. Before any further service that carries a fee, we will clarify the terms.

Can we discuss my existing cover?

Absolutely. Your current arrangements are a useful starting point. We can review what they include before discussing alternatives.

How do I send my details?

The booking button takes you to the calendar on my contact page. Choose a time and enter your contact details there. You can also contact me by email or WhatsApp.

A CLIENT’S EXPERIENCE

“super helpful in navigating the choice”

Deniz BayazıtClient feedback

What would help us get started?

Your existing third-pillar plans, pension certificate, savings budget and retirement priorities.

You can book even if you do not have everything yet. Please do not send confidential documents through WhatsApp; we can agree on a suitable way to share them.

Choose my date & time

A free first call. A clearer next step.

Prefer email? Write to me.

Coverage and acceptance depend on the selected insurer and policy terms. Investment values can fall as well as rise. We will discuss the relevant conditions and risks before you decide.