The tax deductibility and the effects of a voluntary purchase should be checked with your tax advisor or the tax authorities in the following cases and in case of uncertainty:
- Open advance withdrawal (WEF): Purchases are not possible if you have not fully repaid the WEF withdrawals.
- Moving in from abroad: Purchase restrictions apply to persons who have been affiliated with a Swiss pension fund for less than 5 years.
- Work as a self-employed person: If you have paid contributions into the large Pillar 3a as a self-employed person, these contributions must be deducted from your purchase potential.
- Surplus pension assets: Vested Benefits accounts not contributed to the pension fund and surpluses in other pension schemes must be deducted from the purchase potential of the 1e plan.
- Cross-border commuters: From 01.01.2021, voluntary purchases will be more restricted if your tax domicile is not in Switzerland or if there is no ordinary taxation.
The finpension 1e Collective Foundation cannot guarantee the tax deductibility of voluntary payments and purchases can only be reversed on the instruction of the tax authorities.