The voluntary buy-in to the pension fund (2nd pillar) is one of the most effective and most underestimated tax optimisation instruments in Switzerland. The principle: you voluntarily pay money into your pension fund, close a pension gap - and can deduct the full amount from taxable income.
What Is the BVG Buy-In?
The voluntary buy-in is an additional, non-mandatory payment. You can use it to equalise the difference between your actually saved balance and the maximum regulatory balance of your pension fund. This difference is called a pension gap.
Buy-in potential = Maximum regulatory balance - actual retirement assets
Both figures can be found on your annual pension fund statement.
How Does a Pension Gap Arise?
- Moving to Switzerland from abroad - years without 2nd pillar contributions
- Career breaks - parental leave, illness, further education, sabbatical
- Salary increases - less saved than the maximum for your current salary
- Self-employment or part-time - years without or with reduced pension fund affiliation
Tax Savings: Calculation Examples 2026
| Income | Buy-in CHF 20,000 | Buy-in CHF 50,000 | Buy-in CHF 100,000 |
|---|---|---|---|
| CHF 80,000 | approx. CHF 5,600 | approx. CHF 13,500 | approx. CHF 24,000 |
| CHF 120,000 | approx. CHF 6,300 | approx. CHF 15,750 | approx. CHF 29,000 |
| CHF 180,000 | approx. CHF 7,400 | approx. CHF 18,500 | approx. CHF 35,000 |
The 3-Year Lock-Up Period - Essential to Know
After a voluntary buy-in, you cannot withdraw the capital as a lump sum for 3 years. If you do, the tax deduction is retroactively reversed. The lock-up does not apply to pension (annuity) withdrawals.
Step by Step: How to Proceed
- Obtain pension statement - check "possible buy-in amount"
- Clarify WEF situation - any home ownership withdrawals must be repaid first
- Calculate tax savings - use cantonal tax calculator or consult a fiduciary
- Create 3-year plan - no buy-in if capital withdrawal planned within 3 years
- Request buy-in documents from your pension fund
- Make the transfer - payment must occur in the relevant tax year (by December 31)
- Keep confirmation - attach to tax return
Check whether splitting the buy-in over several years makes sense. Three buy-ins of CHF 27,000 over three years often yield more tax savings than one lump sum of CHF 80,000 - due to the progressive effect.
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Our tax checklist covers BVG buy-in, Pillar 3a, professional costs and 50+ more deductions. Up to date for 2026.