Vergleich der Kantonshauptorte
| Hauptort (Kanton) | 30'000 | 40'000 | 50'000 | 75'000 | 100'000 | 150'000 | 200'000 | 250'000 | 500'000 | 1'000'000 |
|---|---|---|---|---|---|---|---|---|---|---|
| Aarau (AG) | 7.78% | 9.86% | 12.62% | 15.44% | 19.53% | 22.76% | 25.99% | 28.54% | 27.93% | 29.47% |
| Altdorf (UR) | 9.95% | 9.18% | 9.28% | 11.07% | 13.82% | 16.03% | 18.68% | 20.68% | 19.13% | 20.68% |
| Appenzell (AI) | 6.52% | 8.07% | 8.80% | 11.33% | 15.82% | 17.66% | 19.40% | 20.69% | 19.15% | 20.71% |
| Basel (BS) | 1.17% | 15.71% | 16.99% | 17.67% | 21.03% | 22.79% | 25.31% | 27.31% | 32.34% | 33.88% |
| Bellinzona (TI) | 6.84% | 8.58% | 13.17% | 19.08% | 21.69% | 26.65% | 29.24% | 31.49% | 32.78% | 34.33% |
| Bern (BE) | 13.71% | 14.27% | 14.60% | 17.19% | 21.83% | 27.18% | 31.42% | 33.83% | 33.75% | 34.87% |
| Chur (GR) | 3.73% | 10.99% | 12.80% | 17.00% | 20.54% | 23.67% | 26.15% | 28.35% | 26.24% | 28.84% |
| Delémont (JU) | 7.94% | 8.76% | 12.41% | 17.99% | 21.38% | 25.84% | 28.46% | 31.45% | 29.91% | 31.45% |
| Frauenfeld (TG) | 5.94% | 7.92% | 9.55% | 12.15% | 15.09% | 18.08% | 22.01% | 24.01% | 22.46% | 24.02% |
| Fribourg (FR) | 10.60% | 15.27% | 18.24% | 20.69% | 24.01% | 30.12% | 35.09% | 31.88% | 30.32% | 31.88% |
| Genève (GE) | 7.71% | 15.25% | 18.34% | 23.37% | 27.21% | 30.14% | 33.50% | 36.30% | 37.97% | 38.70% |
| Glarus (GL) | 6.14% | 7.73% | 9.32% | 13.23% | 15.78% | 19.10% | 23.42% | 25.42% | 23.36% | 29.09% |
| Herisau (AR) | 5.80% | 7.56% | 7.92% | 12.16% | 16.29% | 19.23% | 21.78% | 23.78% | 20.21% | 21.76% |
| Lausanne (VD) | 0.33% | 15.34% | 23.79% | 19.95% | 24.84% | 30.36% | 35.59% | 38.98% | 34.36% | 35.90% |
| Liestal (BL) | 8.55% | 12.47% | 15.93% | 21.17% | 26.16% | 30.13% | 33.18% | 35.54% | 36.21% | 36.65% |
| Luzern (LU) | 7.73% | 11.50% | 11.58% | 13.45% | 16.05% | 19.04% | 22.54% | 25.41% | 23.87% | 25.41% |
| Neuchâtel (NE) | 11.38% | 17.35% | 18.03% | 19.87% | 23.97% | 28.48% | 32.64% | 30.26% | 29.58% | 31.13% |
| Sarnen (OW) | 8.70% | 7.85% | 8.12% | 8.73% | 11.39% | 13.62% | 16.24% | 18.23% | 16.67% | 18.23% |
| Schaffhausen (SH) | 8.39% | 10.68% | 11.41% | 16.47% | 21.08% | 23.39% | 27.88% | 26.35% | 24.82% | 26.35% |
| Schwyz (SZ) | 6.91% | 8.21% | 8.83% | 11.97% | 15.91% | 17.78% | 20.19% | 22.17% | 21.38% | 22.92% |
| Sion (VS) | 0.07% | 18.33% | 15.03% | 17.46% | 23.28% | 31.90% | 30.31% | 31.01% | 29.04% | 30.58% |
| Solothurn (SO) | 8.90% | 14.83% | 15.55% | 18.85% | 21.42% | 25.63% | 28.56% | 30.56% | 27.10% | 28.65% |
| St. Gallen (SG) | 9.17% | 8.22% | 12.69% | 16.85% | 20.57% | 22.73% | 25.29% | 27.28% | 23.74% | 25.29% |
| Stans (NW) | 8.28% | 9.49% | 9.84% | 12.11% | 15.55% | 18.22% | 19.17% | 21.17% | 19.63% | 21.17% |
| Zug (ZG) | 2.05% | 2.63% | 3.36% | 6.86% | 12.33% | 18.76% | 17.81% | 19.83% | 18.28% | 19.83% |
| Zürich (ZH) | 4.60% | 5.83% | 7.87% | 13.64% | 18.06% | 22.31% | 27.14% | 31.11% | 31.55% | 33.08% |
Beispielrechnung für die Stadt Zürich
Annahme: Bruttoeinkommen 100’000 Franken
Steuerersparnis auf den 3a-Einzahlungen:
| Einkommenssteuern ohne 3a-Abzug (CHF 100’000) | CHF 12’723 |
| Einkommenssteuern mit 3a-Abzug (CHF 92’944*) | – CHF 11’125 |
| Einsparung dank 3a-Abzug | CHF 1’598 |
| x 35 Jahre | CHF 55’930 |
Kapitalbezugssteuer:
Bei Einzahlung des Maximalbetrags während 35 Jahren, resultieren daraus aufgerundet 250’000 Franken. Der Betrag soll in fünf Tranchen à 50’000 Franken bezogen werden.
| Kapitalbezugssteuer CHF 50’000 | CHF 2’266 |
| 5 Jahre x CHF 2’266 | CHF 11’330 |
Netto-Steuerersparnis auf den 3a-Einzahlungen:
| Steuerersparnis auf den 3a-Einzahlungen | CHF 55’930 |
| Kapitalbezugssteuer | – CHF 11’330 |
| Nettosteuerersparnis auf den 3a-Einzahlungen | CHF 44’600 |
| in % der Einzahlungen* | 18.06 % |
Alleinstehend, ohne Kinder, konfessionslos
Damit der Vergleich einfach bleibt, wird nicht berücksichtigt, dass
- auf Vorsorgevermögen auch keine Vermögenssteuer bezahlt und
- dass auch auf den Erträgen in der Vorsorge wie Dividenden oder Zinsen keine Einkommenssteuer bezahlt werden muss.
Dies sind zwei weitere Vorteile der Säule 3a.
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