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Report·Bundesfinanzen und Steuern·Document finding
Maximum Pillar 3a Deductions for the 2027 Tax Year
The maximum permitted tax deduction under the tied individual pension plan (pillar 3a) is now 7373 francs (currently 7258 francs) for persons who already have a 2nd pillar, or 36,864 francs (currently 36,288 francs) for persons without a 2nd pillar. The adjustments take effect on 1 January 2027.