May 21st, 2025
from 16:00 to 18:30
Many are wondering whether 2025 will truly be the year of the 3rd pillar (3a). This important question will be at the heart of a conference dedicated to the topic and the new measures introduced by the Federal Council through the amendment of the Ordinance on Eligibility for Tax Deductions for Contributions to Recognized Pension Schemes (OPP3).
From January 1, 2025, individuals engaged in gainful employment who have not contributed the maximum allowable amount to the 3rd pillar (3a) each year will be able to fill pension gaps from the previous ten years. These buy-ins will be tax-deductible. This applies to both employees and self-employed individuals. However, buy-ins will only be permitted if the maximum ordinary contribution has been made in the year of the buy-in.
From a tax perspective, the conditions for withdrawing 3rd pillar (3a) capital in relation to the anti-avoidance rule under Article 79b(3) LPP will be analyzed based on Federal Supreme Court case law. Additionally, the possibility of obtaining tax advantages by opening multiple accounts and planning staggered withdrawals over time will be examined.
The discussion will not be limited to tax-related matters. Managing a 3rd pillar (3a) account also requires careful financial planning. How can the return on a 3rd pillar (3a) investment be optimized? Is it better to invest pension assets in securities or other investment vehicles? What is the expected return in the medium to long term? These topics will be explored through targeted presentations and a roundtable discussion.
The event will also be an opportunity to discuss the Federal Council鈥檚 proposal (not yet formalized) to drastically reduce tax benefits associated with capital withdrawals from the 3rd pillar and pension funds.
Program
16:00 Participant Reception
16:15 Opening Remarks (Renato Santi / Samuele Vorpe)
16:20 The New Rule on Buy-ins to the 3rd Pillar (3a) from 2025 (Diana De Luca Ferrari)
16:40 Opening Multiple 3rd Pillar (3a) Accounts and Tax Optimization Strategies (Aris Merlo)
17:00 Capital Withdrawal in Relation to Article 79b(3) LPP Requirements (Rocco Filippini / Cinzia Lucidi Paglia)
17:20 Financial Management of 3rd Pillar (3a) Pension Assets (Andrea Bittana)
17:45 Roundtable Discussion (Moderator: Samuele Vorpe; Panelists: Andrea Bittana, Diana De Luca Ferrari, Rocco Filippini, Simona Genini, Cinzia Lucidi Paglia, Aris Merlo)
18:30 Refreshments (Sponsored by BG (Suisse) Private Bank SA)
Cost
CHF 50.-
Registration
Registration Deadline
Friday, May 16, 2025