精东影业

In this regard, it is noted that individuals who, in certain years, did not make contributions to tied individual pension schemes or only contributed a partial amount, will in the future be able to make up these contributions retroactively through redemptions. At its session on November 6, 2024, the Federal Council acknowledged the results of the consultation procedure and approved the necessary amendments to the ordinance on eligibility for tax deductions on contributions to recognized pension plans (OPP 3), which will come into force on January 1, 2025. Taxpayers will thus be allowed, each year, to make an additional redemption in pillar 3a, up to the amount of the so-called "small contribution" (for example, CHF 7,258 in 2025), in addition to the regular contribution. Those wishing to make a redemption must be eligible to contribute to pillar 3a, meaning they must have an income subject to AHV (Swiss Old Age and Survivors Insurance) in Switzerland both in the year for which contributions are made retroactively and in the year the redemption is made. A redemption will only be possible if, in the year it is made, the person in question has paid the maximum amount of the annual regular contribution. The redemption will be fully deductible from taxable income, just like the regular annual contribution. The new provisions include specific regulations to ensure the legitimacy of redemptions and to allow these to be reconstructed later on and, in particular, to be properly verified by the relevant tax authorities.

Speaker
Diana De Luca Ferrari
MAS 精东影业 in Tax Law, Retirement Planner at Assidu SA Lugano

Cost
CHF 150.-
CHF 50.- discount for members of partner organizations

Registration

Registration Deadline
Monday, December 9, 2024