Switzerland Financial Glossary
Learn the definitions of key financial terms, tax acronyms, and mortgage jargon commonly used in Switzerland. Updated for 2026.
A
E
H
P
Pillar 3a Retroactive Buy-In
RetirementA 2026 Swiss rule allowing taxpayers to make catch-up contributions for up to 10 years of missed Pillar 3a payments, generating immediate tax deductions.
View full definition →Pillar 3a Buyback
RetirementThe act of making a retroactive Pillar 3a contribution for a specific missed year, converting a past gap into a current-year tax deduction.
View full definition →Pensionskassen-Einkauf
RetirementA voluntary lump-sum purchase into your Pillar 2 occupational pension fund, fully tax-deductible and used to close contribution gaps or maximize retirement benefits.
View full definition →Swiss financial terms for the Pillar 3a retroactive buy-in and AHV 21 era
Switzerland's 2026 pension system includes the new Pillar 3a retroactive buy-in rule (fill up to 10 years of missed contributions), the AHV 21 flexible retirement window (63-70), and the 13th AHV pension payment starting December 2026. The Eigenmietwert and Heiratsstrafe remain politically live. These terms cover the specific rules for tax-optimized retirement planning in Switzerland.
Pillar 3a retroactive buy-in and Pensionskassen-Einkauf
From January 2026, missed Pillar 3a contributions (from 2025 onward) can be retroactively filled, up to 10 gap years, each at the current annual maximum (CHF 7,258 in 2026). Multiple gaps can be filled in a single year, creating massive one-time tax deductions. Stacking with Pillar 2 (Pensionskassen) buy-ins allows CHF 30,000-50,000+ in tax-deductible pension contributions in a single year.
AHV 21, 13th pension, and Swiss tax traps
Flexible retirement lets you draw AHV anywhere from 63 (with 6.8%/year reduction) to 70 (with up to 31.5% increase). The 13th AHV payment (December 2026) adds one full month's pension for all recipients. The Eigenmietwert taxes homeowners on fictional rental value of their property. The Heiratsstrafe costs dual-income couples CHF 3,000-8,000/year in extra tax purely because they are married.