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Old 03.06.2008, 20:31
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Re: 3rd Pillar Pension Fund

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Hi,

I have a question on tax treatment towards the pillar 3a contribution. Can contribution towards an unemployed's pillar 3a still be deductible against taxable income (joint assessment) ? i.e. have two pillar 3a accounts, one for my husband and one for me. I stopped working this year but if we still contribute to my pillar 3a account, is the amount deductible?

Thank you,
CMB
You can contribute 3a for the year in which you had taxable income. Of course, the deduction cannot exceed the income! Subsequently, you can contribute 3a, if you are receiving Swiss unemployment benefits.

For an authoritative answer on deductibility, phone your local tax officer. In ZH the Cantonal tax office is also accessible via eMail and reply promptly.
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