Any 2nd pillar affiliation in a tax year caps your pillar 3a deduction at CHF 7'056

Self-employed without a Pensionskasse: you can deduct up to 20% of net income into pillar 3a (CHF 35’280 cap for 2024). That’s the large deduction under Art. 7 Abs. 1 lit. b BVV3.

What I didn’t know: any PK affiliation during the tax year collapses you back to the small deduction of CHF 7’056 — regardless of how short it was.

The rule is binary. The Steueramt asks one question: were you affiliated with a 2nd pillar at any point this year? If yes → small deduction. Full stop.

There’s an exception for genuine Wechseljahre — years where you actually change how you work. If you’re an employee in January and become self-employed in February, you can combine both limits (CHF 7’056 for the employed period + 20% for the self-employed period, capped at CHF 35’280 overall). But this only applies when the self-employment genuinely starts that year.

If you were already self-employed in the previous year and pick up a short employment on the side — even briefly, even with a proper Lohnausweis and PK deductions — it doesn’t qualify as a Wechseljahr. You’re primarily selbständig with a secondary employment. The small deduction applies.

Practical consequence: if you want the full 20% deduction, you need zero PK affiliation for the entire tax year. Structure any short employment stint as a freelance mandate instead (no PK) — or accept that year is capped.

Good to know before the year starts, not after you get the Veranlagungsverfügung.